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财 务 管 理 制 度
<试行>
Financial Management Regulations
第一章 总 则
Section I General Principles
第一条 为了加强公司的财务管理和财务监督工作，保护本公司
和投资人各方的利益，根椐国家有关外商投资企业的法
律、法规等，特制定本
制度
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。
1.This system is hereby established in the list of national laws and regulations regarding to
foreign investment enterprise in order to well manage and supervise financial affairs of this
company and protect interests of the company and investors.
第二条 本制度适用于上海有限公司。
2. This system is applicable to Shanghai Co., Ltd.
第三条 公司的财务活动，遵守中国的有关法律、法规和本规定，
接受国家财税机关的检查和监督，并对董事会及投资人
各方负责。
3. All financial activities of this company conform to Chinese laws, regulations and this
system, receive inspection and supervision of state financial and tax authority and are
responsible to board of directors and investors.
第四条 公司各部门和职员办理财会及财会相关事务，必须遵守
本制度。
4. Departments and employees of this company shall abide by this system when involved in
financial affairs or such affairs concerned.
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第二章 现金管理
Section II Cash Management
第五条 严格按照中国人民银行规定的现金
管理办法
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和财政部关
于企业单位货币资金管理和控制的规定，办理有关现金
收支业务。
5. Handle cash receipts and payments strictly in accordance with Cash Management Methods
formulated by Chinese People’s Bank and Stipulations on Managing and Controlling Currency
and Capital by financial department.
第六条 办理现金收支业务时，应当遵守以下规定：
6. Following rules must be observed when handling cash receipts and payments:
1. 按照现金管理规定，现金应控制在核定库存限额之内。
6.1 Amount of cash shall not be beyond authorized stock according to cash management
stipulation.
2. 凡各项业务收入的现金必须当日交存银行。
6.2 All cash receipts shall be deposited intact in the bank each day.
3. 与单位之间的经济往来，除零星小额的支付可以使用现金外，
必须通过银行结算。
6.3 All economic transactions with other units shall be settled among banks except that petty
cash disbursement can be made by imprest.
4. 向银行存入和支取现金的凭证，必须如实注明现金来源和用途。
6.4 Faithfully indicate source and purpose of cash in each voucher of saving and
drawing money in and from bank.
5. 不准用不符合制度的凭证顶替库存现金，即不得“白条抵库”。
6.5 Do not replace stock cash with substandard voucher, namely “ Paper in Cash
Stock”.
6. 不准谎报用途套取现金。
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6.6 Do not draw cash by any false excuse.
7. 不准用银行帐户代其他单位和个人存入或支取现金。
6.7 Do not use the account to save or draw cash of other units and individuals.
8. 不准用单位收入的现金以个人名义存储，不准保留帐外公款，
不得设置“小金库”。
6.8 Do not save cash from revenue of the company in bank in the name of
individuals. Public money not in the account is not allowed to retain, nor is “small
treasury”.
9. 不准用收入的现金“坐支”。
6.9 Do not use revenue cash to meet expenses.
第八条 现金的使用范围：
7. Events covered by cash:
1. 支付给职工的工资、奖金等。
7.1 Pay and premium.
2. 支付给职工的市内差旅费、外地差旅费、就餐费、职工探亲路
费等。
7.2 Local travelling expense, nonlocal travelling expense, table money, travelling expenses
for visiting family etc.
3. 支付给临时工、外包工的劳务报酬或其他服务费用。
7.3 Recompense to casual laborers and contractors or other service.
4. 按银行规定结算起点 1000 元以下的零星支出。
7.4 Petty payment below 1000 RMB by stipulation of bank.
5. 按央行规定需支付现金的其他支出。
7.5 Other payments required to cover with cash by stipulations of central bank.
第九条 凡超过 2000 元以上的现金支出，必须提前二天报财务部，以便
及时向银行预约提款。
8. Payments of over 2000RMB shall be reported to financial department two days in advance so that the
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department can draw cash from bank in time.
第十条 财务部应建立现金、银行存款日记帐，按照业务发生的先后顺序
逐笔序时登记。每日终了，应根据登记的“现金日记帐”结余数
与实际库存数进行核对，做到帐实相符。月份终了，“现金日记
帐”的余额必须与“现金”总帐科目的余额核对相符。
10. Financial department shall establish cash journey and journey of cash in bank and chronologically
register the events. Check balance on the “Cash Journey” to make it accordant with actual stock. at the end
of each day. Balance of “Cash Journey” shall conform to that of General Ledger of Cash at the end of each
month.
第三章 备用金管理
Section III Reserves Management
第十一条 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批
准使用备用金的，使用完毕应及时到财务部门结帐。
10. Limit for reserves is applied to those departments and individuals using cash frequently;
the accounts shall be settled in financial department promptly after reserve fund is used.
第十二条 借款审批手续：
11. Examining and approving procedure of borrowing reserve fund:
1. 凡因工作需要借用备用金的，须由部门经理（部门使用）或经
办人员向财务部提出借款申请，经财务经理核准，并经总经理
审批后办理借款手续。
11.1 Directors of departments or persons involved shall put forward loan application if the
money is needed for business. The borrowing shall be checked and approved by financial
manager first and then by general manager.
2. 经核准借用备用金，必须填制《借款凭证》，并需提前 2 天到财
务部门预约，以便到银行提款。
11.2 Reserve fund borrowing requires Loan Note to be filled and notice to financial
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department two days in advance that the department has enough time to draw cash from bank.
3. 借款凭证需填明借款用途和合理金额，经财务经理核准，并经
总经理审批。
11.3 Purpose and reasonable amount of fund borrowing are required to be written in Loan
Note, checked and approved by financial manager and general manager.
第十三条 备用金限额规定：部门经理最高 5000 元，一般员工最高 2000 元；
特殊情况需超出限额的，须经总经理审批。
12. Limit to reserves borrowed: upper limit for director of department is 5000RMB and generally it is
2000RMB; Borrowing of reserves beyond limit for extraordinary events requires check and approval by
general manager.
第十四条 临时备用金的借款期限最长不得超过一个月。特殊情况需延长
的，需重新办理借款手续。
13. Time limit for temporarily borrowed reserve fund is one month. If time extension is needed under
special conditions, borrowing procedure shall be re-handled.
第十五条 备用金使用管理规定：
14. Employment of reserve fund shall follow:
1. 严格执行国家的公款借用制度，不违反规定。
14.1 Strictly follow state policy of borrowing public money and do not break the
stipulations.
2. 财务人员在工作中必须坚持原则，遵守财务制度，对不符规定
的借款一律拒绝支付。
14.2 Financial staff shall adhere to principles and financial policies as
well as refuse to provide unjustifiable borrowing without exception.
3. 借款人在一次完成用途后，必须及时向财务部门结算，并交回
备用金余额。
14.3 Persons borrowing the fund shall settle account with financial
department promptly after the employment and return the balance.
4. 上次备用金借款未结清的，不得再次办理备用金借款。
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14.4 Reserve fund shall not be borrowed to those who has not settled
accounts of last borrowing.
5. 借款人工作变迁时必须在变迁前交还借用的备用金。
14.5 Borrower who changes job must return borrowed reserve fund
before he leaves the post.
第四章 银行存款管理
Section IV Bank Deposit Management
第十六条 除了在规定的范围内可以使用现金支付的款项外，公司在经营过
程中所发生的一切货币收支业务，都必须通过银行存款帐户进行
结算。
15. All transactions during operating process shall be settled through bank
account instead of cash except otherwise specified.
第十七条 公司的所有货币（包括外币），除了限额以内的库存现金以外，
必须存于公司开户银行。
16. All currency (including foreign currency) shall be stored in bank account
except certain stock cash.
第十八条 严格按照国家《支付结算办法》的规定开设银行存款帐户，严格
遵守银行支付结算办法规定的结算纪律，保证结算业务的正常进
行。
17. Open account strictly in the light of stipulations on Modes of Payment and
Settlement and ensure normal operation of settlement affairs by adhering to
settlement discipline of bank.
第十九条 为保证资金的安全和结算及时性，付款原则上采用“贷记凭证”
方式。如确实需要，经财务部同意可签发银行转帐支票。
18. “Crediting vouchers” is employed to payment in principle to ensure safety of
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capital and timely settlement. Transfer check may be issued with approval of
financial department if it is undoubtedly necessary.
第二十条 建立健全银行存款帐目，及时掌握银行存款收付的动态和结存的
余额，按照银行存款收付业务发生的先后顺序逐笔序时登记“银
行存款日记帐”，每日终了应结出余额。
19. Establish and perfect accounts of bank deposit, timely informed of receipts
and payments and the balance and chronologically register items in “Bank
Deposit Journey” one by one and work out the balance at the end of each day.
第二十一条 出纳员应定期向财务经理报送《资金报表》，以便财务经理及
时掌握公司资金状况，合理安排资金。
20. Cashier shall termly submit Capital Report Form to financial manager so that
financial manager is informed of capital conditions of the company timely and
arrange capital properly.
第二十二条 “银行存款日记帐”应定期与“银行对帐单”核对，至少每月
核对一次。公司帐面余额与银行对帐单余额之间如有差额，必须
逐笔查明原因，并按月编制“银行存款余额调节表”调节相符。
21. Check “Bank Deposit Journey” and at least once each month. If
there is any difference, find out the reasons and adjust the accounts by working
out “ Balance Adjusting sheet of Bank Deposit”.
第二十三条 月份终了，“银行存款日记帐”的余额必须与“银行存款”总
帐科目的余额核对相符。
22. At the end of the month, balance of “Bank Deposit Journey” must conform to
that of “General Ledge of Bank Deposit”.
第二十四条 财务部通过银行办理支付结算时，应遵循以下规定：
23. Financial department shall adhere to following stipulations as handling
payment settlement through bank:
1. 不准签发没有资金保证的票据和远期支票，套取银行信用；
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23.1 Do not issue note and credit check with no cash deposit
guaranteed to get bank credit;
2. 不准签发、取得和转让没有真实交易和债权债务的票据，套取
银行和他人资金；
23.2Do not issue, obtain and transfer notes carrying no real
transaction or creditor’s right or liability to get capital of bank and
other people;
3. 不准无理拒绝付款，任意占用他人资金；
23.3 Do not refuse to finish payment without any reason or wantonly
occupy others’ capital;
4. 不准违反规定开立和使用帐户。
23.4 Open and use accounts according to relative regulation.
第五章 票证管理
Section V Management of Notes and Vouchers
第二十五条 公司所有票证由财务部统一管理、统一使用，财务部对所有领
用和印制的票证一律实行登记，交专人保管。各部门领用票证必
须办理领用登记手续，
责任
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人应妥善保管票证，不得丢失。
24. Financial department shall have consolidated control and using of all notes
and vouchers of the company by registering all used and printed notes and
vouchers and specially assigning a person for keeping them. Drawing notes and
vouchers requires registration procedures. Person in charge shall keep notes and
vouchers properly and ensure they are not lost.
第二十六条 公司财务部所有支票和其他结算凭证，须由出纳员统一保管。
25. Cashier shall have consolidated keeping of all checks and settlement vouchers
of the financial department.
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第二十七条 严格遵守银行有关规定，不得将银行帐户借给其他单位或个人
办理结算，妥善保管好空白支票及已用支票存根，空白支票与印
章必须分离保管。
26. Strictly adhere to relative stipulations of bank that bank account is not
allowed to loan to other units or individuals for handling settlement, blank check
and stub of used check shall be kept well and blank check and stamp shall be
separately kept.
第二十八条 支票遗失应及时报财务部，由财务部报开户银行报失，由于遗
失支票造成的损失，经办人员应负全部责任。
27. Loss of check shall be duly reported to financial department so that financial
department may report the loss to the bank where account is opened. Person who
loses check shall bear all losses hereof.
第二十九条 经办人员因业务需要，要求财务部签发银行转帐支票或支付货
款时，事先必须按规定办理手续，待业务结束后，经办人必须及
时办理销帐手续，不得拖延，未办销帐手续前由经办人负责，同
时财务人员有权拒绝签发新的转帐支票。
28. Procedures must go through provided any person requires transfer check
issued or payment of goods realized by financial department. The handler must
write off the account promptly after the transaction is over. Otherwise financial
staff are justified to refuse to issue new transfer checks.
第三十条 财务部门签发转帐支票时，应进行登记并将支票上的项目填写齐
全，不准签发空头支票，无法明确收款单位名称时，也应将金额、
用途及签发日期填写清楚。
29. Items in transfer check shall be specified when the check is issued. Dud check
is not allowed to issue. Amount, purpose and issuing date are a must even name
of unit receiving the money is not clear and definite.
第三十一条 除支票外的其他票证的使用和管理，遵照支票的管理规定。
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30. Employment and control of vouchers besides check shall also follow rules of
check employment and control.
第六章 财务开支审批制度
Section VI Check and Approval System of Financial Expense
第三十二条 付款原则
31. Payment rule
公司一切财务支出，未经合理有效签批，财务部不得支付任
何款项。
Financial expense without reasonable and effective approval
shall not be paid.
第三十三条 开支预算
32. Expense budget
公司财务开支实行预算管理，有计划开支。公司各部门根据
业务管理和财务开支内容制定开支计划，各部门编制的开支计划
经批准后报财务部，由财务部汇总编制公司财务开支预算（年度
开支预算）。
Budget of financial expense shall be made. Each department
shall draw up expense plan according to its affairs and items and
report to financial department after approval. Financial department is
responsible for working out financial expenditure budget (annual
expenditure budget) after collecting plans from each department.
第三十四条 资金安排
33. Fund arrangement
财务部根据开支预算有计划安排资金，确保公司各项财务开
支。在批准的预算开支范围内的项目，由财务部审核，经副总经
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理、总经理审批。临时计划外开支，由各部门提交报告，先报财
务负责人审核，后报副总经理、总经理审批，重大事项报董事长
或经董事会审批。
Financial department shall arrange fund according to the budget
to ensure all expenses are met. Approved items in the list of expense
budget shall be checked by financial department and approved by
deputy general manager and general manager. As to items of expenses
beyond budget, each department shall submit a report to person in
charge of finance first for check, then to deputy general manager and
general manager for approval and to chairman of board or board of
directors for further approval if major events are concerned.
第三十五条 审批人员和权限
34. Person in charge of checking and approving and limits of authority
财务开支由总经理负责，财务负责人在总经理授权下负责组
织财务开支审批核准及其日常管理工作，副总经理在总经理的授
权下审批各相关部门额度内费用开支。重大财务开支事项需经董
事会或董事会授权批准。
General manager is responsible for approving expenses, person
in charge of finance, authorized by general manager, is responsible for
organizing the check and routine management, while deputy manager,
authorized by general manager, is responsible for approving expenses
within ration. Major expense requires approval of board of directors or
approval authorized by board of directors.
第三十六条 审批内容及额度
公司的日常费用开支无论额度大小均有各部门经理提出后，
送交财务负责人审查核定，财务负责人签署意见后，报副总经理、
总经理审批。重大财务开支事项如对外投资、固定资产购置、巨
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额日常开支等，由总经理报董事长或经董事会审批。
35. Expenses and the ration for approval
Running expenses whether substantive or small are put forward by
director of each department and delivered to financial director for check and
ratification before they are reported to deputy general manager and general
manager for check and approval. Major events such as external investment,
purchase of fixed assets and substantive running expenses shall be reported by
general manager to chairman of board or board of directors for check and
approval.
第三十七条 审批程序
36. Check and Approval Procedures
1. 各部门职员经办的开支项目，经部门经理确认，后报财务负责
人核准，审签后再报副总经理、总经理审批。
36.1 Items of expense handled by staff of each department shall be
confirmed by director of the department first, then reported to
financial director for check and approval and after signed by financial
director, they shall be submitted to deputy general manager and
general manager for check and approval.
2. 各部门经理经办的开支项目，直接报财务负责人核准签认，按
审批权限再报副总经理、总经理审批。
36.2 Expenses handled by director of each department shall be
directly reported to financial director for check and signature first and
then to deputy general manager and general manager for approval.
3. 副总经理及高级管理人员经办的开支事项，按审批权限，先报
财务负责人审核签认，审签后再报总经理审批。
36.3 Expense items handled by general manager and senior
administrative staff shall be reported to financial director first and
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then to general manager for check and approval
4. 总经理经办的开支事项，经财务负责人、副总经理审核签认，
再报董事长或董事会授权董事（执行董事）审批。
36.4 Expense items handled by general manager shall be checked and
approved by financial director and deputy general manager first and
then by chairman of board or executive director authorized by board
of directors.
5. 董事会、股东大会开支事项，由董事会秘书或办公室提出并初
审，审签后送财务负责人审核签认，审签后再报副总经理、总
经理审批，重大开支或特殊事项开支需报董事长审批的，由总
经理呈报董事长审批。
36.5 Expenses of board of directors and general meeting of
shareholders shall be put forward and first checked by secretary of the
board or office of the board, then checked and signed by financial
director and finally reported to general manager for check and
approval. Substantive expense or expense for extraordinary items
requires report by general manager to chairman of board for check and
approval.
6. 监事会开支事项，由监事长或办公室提交并进行初审和审签，
财务负责人审核签认后报总经理审批。
36.6 Expense of supervisory committee shall be checked and signed
by director of committee first and then by financial director and
general manager successively.
第三十八条 一般付款程序
37. General procedures of payment
公司所有款项支付，均需由各部门提前提出付款计划，报财
务部做好资金安排，并在付款时填写《付款审批单》（银行转帐支
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付）或《费用报销单》（现金支付），按审批程序签批后，由财务
部付款。
Financial department shall arrange fund according to payment
plan made by each department in advance and meet payments after
filling in Payment Check and Approval Note (paid by transferring
accounts) or Expense Reimbursement Note (paid by cash) and going
through approval procedures.
第三十九条 严格执行及例外事项
38. Strict execution and exceptional items
各部门各单位的报销人，必须严格按本规定执行，不得越级、
越权报销，不得违反财务开支审批程序。
因特殊情况应急报销开支的，或因分管领导不在而必须开支
的，开支后应立即补办审批手续。
Persons of any department submitting an expense account shall
adhere to this stipulation. Any application for reimbursement
bypassing the immediate leadership or exceeding the authority or not
accordant with the check and approval procedure is not allowed.
Check and approval procedure shall be handled after the
reimbursement provided the reimbursement is urgent under special
conditions or immediate superior is not in.
第四十条 财务监督
39. Supervision of financial affairs
财务负责人及财务经办人员有权对不合理开支提出质询和制止。
Financial director or financial staff involved in the procedures
implementation are entitled to raise inquiry on unreasonable expense
and suspend the payment.
第四十一条 签定
合同
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及财务参与
第 15 页 共 42 页
40. Participating in contract signing
批量采购或重要项目须按《经济合同法》要求签订合同，财
务必须参加合同的签订工作。
Financial department shall participate in contract signing of batch
purchase or major items according to Economic Contract Law.
公司签订的所有合同，须报送财务一份（正本）作为付款依
据，并由财务部负责贴花、存档。
Financial department shall have one original of all contracts as
payment proof and is responsible for sticking stamp and filing.
第四十二条 合法开支及违规责任
41. Legal expenses and liability
各项开支必须严格遵守财经法纪，遵守财务开支规定；凡是
违反规定报销的，应按经办、审核、审签、审批权限分别承担有
关责任。
Laws and discipline of finance and economics and stipulations of
financial affairs shall be observed; Persons involved in acts of
reimbursement violating the stipulation shall assume relative
responsibility according to the limit for authority of handling,
checking, signing and approving.
第四十三条 报帐要求
42. Requirements for reimbursement
付款单据齐全、内容真实、用途明确、计算准确、时间清楚、
粘贴整齐、牢固，严禁白条报帐。对不按要求报帐的，财务部有
权拒绝受理。
Complete payment vouchers, true content, explicit purpose,
correct calculation, certain time, neat and firm paste. Is not
qualified for rendering an account. Financial department is justified to
第 16 页 共 42 页
refuse the application for reimbursement if the procedure is not
handled properly.
第四十四条 工程项目的付款程序
43. Procedure of engineering payment
1. 公司所有工程项目，必须填写呈批件报总经理批准立项。
43.1 All engineering projects to be carried out shall be reported and
approved by general manager.
2. 呈批件中必须详细说明工程项目的实施目的、地点、详细
方案
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、
施工方及项目造价。
43.2 There shall be purpose, site, detailed scheme, party in charge of
construction and cost in application report.
3. 总经理批准的呈批件必须抄送财务负责人。报批部门根据总经
理批准的呈批件与施工方签定合同。合同一式四份，双方各执
两份。其中一份给财务部备案，另一份交办公室保管备案。
43.3 Copy of application approved by general manager shall be made
for financial director. Application department signs contract with party
in charge of construction according to the report approved by general
manager. There shall be four copies of contract with each party
holding two respectively. One copy is to financial department for
filing and the other to office for filing.
4. 财务部门根据合同约定及工程实际进度安排付款。
43.4 Financial department will arrange payment according to contract
and actual progress.
5. 工程竣工后，设备部门对工程质量进行竣工验收，并填写工程
验收单，经验收合格的工程项目，财务部凭工程验收单、发票
及《付款审批单》，支付工程余款。
43.5 After project is completed, equipment department is responsible
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for checking the engineering before acceptance and filling in receipt.
If the engineering is up to standard, financial department will pay the
remaining sum based on engineering receipt, invoice and payment
approval note.
第四十五条 固定资产的付款程序
44. Procedure of fixed assets payment
1. 公司有关部门如需添置固定资产，必须填写呈批件报总经理批
准。呈批件中必须详细说明该固定资产用途、性能、价格。
44.1 Purchase of any fixed asset requires approval by general manager
on application report. There shall be detailed specification of function,
performance and price of the prod
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