文档介绍：财务管理制度
<试行>
Financial Management Regulations
<Proposed>
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。
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 pany 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 pany 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 pany shall abide by this system when involved in
financial affairs or such affairs concerned.

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。
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。
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。
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。
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”。