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1、n更多企業(yè)學院： 中小企業(yè)管理全能版183套講座+89700份資料總經理、高層管理49套講座+16388份資料中層管理學院46套講座+6020份資料國學智慧、易經46套講座人力資源學院56套講座+27123份資料各階段員工培訓學院77套講座+ 324份資料員工管理企業(yè)學院67套講座+ 8720份資料工廠生產管理學院52套講座+ 13920份資料財務管理學院53套講座+ 17945份資料銷售經理學院56套講座+ 14350份資料銷售人員培訓學院72套講座+ 4879份資料n更多企業(yè)學院： 中小企業(yè)管理全能版183套講座+89700份資料總經理、高層管理49套講座+16388份資料中層管理學院46

2、套講座+6020份資料國學智慧、易經46套講座人力資源學院56套講座+27123份資料各階段員工培訓學院77套講座+ 324份資料員工管理企業(yè)學院67套講座+ 8720份資料工廠生產管理學院52套講座+ 13920份資料財務管理學院53套講座+ 17945份資料銷售經理學院56套講座+ 14350份資料銷售人員培訓學院72套講座+ 4879份資料*-*.JV財務管理辦法第一章 總則0第一章 總則 Chapter One General第一條 為了規(guī)范聯(lián)營體財務行為，加強財務管理和會計核算，根據埃塞俄比亞有關法律法規(guī)和CWGS.JV協(xié)議及聯(lián)營體管理章程，制定本管理辦法。 Article 1 To

3、 normalize financial affairs of *-* Joint Venture, this Regulation is established based on related laws and regulations of China, Agreement of *-* Joint Venture. 第二條 本辦法適用于聯(lián)營體所屬的各部門和內部各核算單位，是聯(lián)營體制定其他財務管理實施細則、辦法的指導文件。 Article 2 This Regulation applies for departments and internal accounting units of T

4、-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial management for T-C Joint Venture. 聯(lián)營體在本辦法原則下，制定會計核算辦法、財務支付審批規(guī)定、業(yè)務招待費管理辦法、職員差旅費報銷規(guī)定等有關辦法、制度。 By the principle of this Regulation, related measures and systems, such as Measures of Bookkeeping Opera

5、tion0, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment and Provision of Travel Expense Claim for Staff, are established. 第三條 聯(lián)營體財務管理的目的是：科學合理地籌集、運用和分配資金，實現(xiàn)聯(lián)營體財富最大化。 Article 3 The objective of financial management of T-C Joint Venture is to raise,

6、manage and distribute fund scientifically, and to maximize JVs fortune. 第四條 聯(lián)營體財務管理的基本原則是：建立健全財務管理制度，做好財務管理基礎工作，嚴格遵守埃塞俄比亞的各項法律法規(guī)，加強財務監(jiān)督和檢查，如實反映財務狀況，依法繳納各種稅收，保證投資者權益不受侵犯。 Article 4 The basic principle of financial management is to establish and prefect the financial control system, carry out element

7、works of financial management, observe laws and regulations of China, strengthen financial supervision and inspection, do justice to financial status, pay different kinds of taxes according to laws, and guarantee the investors rights and interests not to be violated. 第五條 聯(lián)營體財務管理的任務是：合理、有效籌集資金，滿足生產經營

8、的需要；科學地使用資金，提高資金使用效益；正確分配公司收入，處理好聯(lián)營體與其他方面的財務關系；及時真實地反映財務狀況，參與和協(xié)助領導決策；認真實行財務監(jiān)督，維護財經紀律。 Article 5 The task of JVs financial management is to raising funds reasonably and efficiently to satisfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage,

9、to distribute the income of T-C JV properly and manage the financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and assist JVs leadership to make decision; to carry out financial supervision and protect financial and economic disci

10、pline seriously. 第六條 聯(lián)營體財務管理的內容是：貨幣資金管理、存貨管理、固定資產管理、成本費用管理、利潤管理以及財務監(jiān)督。 Article 6 The content of JVs financial management is monetary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章 聯(lián)營體財務管理體制及工作職責 Chapter 2 Fina

11、ncial Management System and Work Responsibility第七條 聯(lián)營體是各母公司共同投資、共享利益、共擔風險的經營核算單位，聯(lián)營體董事會享有各種重大事項的決策權，項目經理在董事會的授權下，全面負責財務管理工作；財務主管協(xié)助項目經理領導公司財務管理和會計核算工作，主持財務管理日常工作。 Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each par

12、ent company. The Management Committee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial management works. The Financial Chiefs responsibility is to assist the Project Manager to perform financial management a

13、nd bookkeeping, also he is in charge of routine works of financial management. 第八條 聯(lián)營體職能部門必須履行本部門在財務管理工作上的職責。 Article 8 Every functional department must perform its responsibility with respect to its financial management works. 0財務部門負責聯(lián)營體財務管理的日常工作和會計核算工作；草擬財務管理和會計核算辦法；編制財務收支計劃，經批準后落實到基層；籌集聯(lián)營體所需資金，管好

14、用好資金，實現(xiàn)資金效益最大化；負責收益管理、稅收管理、資產帳務管理，控制成本費用支出，加強財務監(jiān)督 ；編制財務預、決算報告，收集整理有關財務管理、會計核算、經濟活動等方面資料；提供經濟活動分析資料和企業(yè)財務狀況，改善和加強財務管理工作；參與聯(lián)營體各種合同洽談工作。The Financial Offices responsibility is to take charge of routine works of financial management and auditing works; to draw up measures for financial management and boo

15、kkeeping operation; to organize plans for financial receipts and expenditures, and carry out the plans after approval; to raise funds required by the JV, manage and use the funds properly as to maximum the efficiency of funds; to take charge of profit management, tax management, fixed asset manageme

16、nt, and cost control management to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial management, bookkeeping operation and business activity; to provide information about economic activity analysis and busin

17、ess finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV. 合同管理部應及時向業(yè)主辦理已完工程的結算工作，及時向財務遞交合格的確認收入的憑證；負責牽頭分包工程的招標及合同洽談工作，召集相關部門進行合同的評審，確定合理的分包單位，及時提供分包單位已干工程的結算資料并遞交財務入帳；牽頭編制各所屬單位、部門的月、年度收入預算和成本定額，下達有關考核指標，做好成本控制工作;協(xié)助

18、財務部門搞好財務預算管理。 The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qualified and confirmed voucher to the Financial Office in time; its responsible for invitation of bidding and negotiation of any subcontract work, convening concerned departments f

19、or proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subcontractor for Financial Office for financial entry; its also responsible for setting up month and annual revenues budget, cost quota, relative evaluation criteria for each subordinate

20、 unit and department in order to carry out cost control and assist the Financial Office managing financial budget properly. The Contract Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, and annually cash fl

21、ow plan shall be provided according to relevant notices.機電物資部負責工程所需的各種材料采購、設備采購及租賃的招標及合同洽談工作并組織相關部門進行合同的評審，按月向財務部門提供材料采購、設備采購及租賃支出預算；負責各種設備、材料的實物管理工作，及時辦理各種材料及設備的驗收、發(fā)出、退庫及內部各單位之間的調撥手續(xù)并及時報送財務部門入帳；定期進行材料、設備的盤存工作并定期與財務對帳，做到帳物、帳帳相符；健全材料及設備的收發(fā)、領用、退庫及盤點制度；每月28日前提供編制月資金流計劃所需資料；編制季度、半年或年資金流計劃所需資料根據通知時間提供。0機

22、電物資部負責工程所需的各種材料采購、設備采購及租賃的招標及合同洽談工作并組織相關部門進行合同的評審，按月向財務部門提供材料采購、設備采購及租賃支出預算；負責各種設備、材料的實物管理工作，及時辦理各種材料及設備的驗收、發(fā)出、退庫及內部各單位之間的調撥手續(xù)并及時報送財務部門入帳；定期進行材料、設備的盤存工作并定期與財務對帳，做到帳物、帳帳相符；健全材料及設備的收發(fā)、領用、退庫及盤點制度。 The Mechanical and Electrical Department is responsible for purchasing different kinds of material and equ

23、ipment, initiating bid and negotiating any equipment renting contract, organizing concerned departments for contract evaluation, and submitting material and equipment purchase and/or rent budget to the Financial Department monthly; responsible for accepting, delivering and clearing stock of differen

24、t kinds of equipment and material, carrying out allocating procedure between internal departments and submitting information to Financial Office for financial account entry; responsible for stock-taking of equipment and material, and checking up account with Financial Office periodically to make sur

25、e that accounts can match stocks properly, perfecting system for receiving, delivering, stock-clearing and stock-taking of material and equipment. The M&E Department shall provide relevant data for making the cash flow plan before 28th of every month, the data for making quarterly, half-annually, an

26、d annually cash flow plan shall be provided according to relevant notices.行政部負責聯(lián)營體人力資源管理工作，控制非生產用工，提高勞動生產率，加強工資管理，降低人工成本，并及時向財務提供工資及獎金發(fā)放表；負責聯(lián)營體接待費用的管理工作，在搞好接待的前提下，努力控制和減少不合理開支，杜絕非法支出；負責在聯(lián)營體預算指標內提出非生產設備和辦公用品、福利用品等的采購計劃，作好上述物資的采購、收發(fā)及實物管理工作，并與財務帳進行定期的核對，做到帳物、帳帳相符；負責各辦事處的費用核定和控制工作。0事務部負責聯(lián)營體人力資源管理工作，控制非生

27、產用工，提高勞動生產率，加強工資管理，降低人工成本；負責聯(lián)營體接待費用的管理工作，在搞好接待的前提下，努力控制和減少不合理開支，杜絕非法支出；負責在聯(lián)營體預算指標內提出非生產設備和辦公用品、福利用品等的采購計劃，作好上述物資的采購、收發(fā)及實物管理工作，并與財務帳進行定期的核對，做到帳物、帳帳相符。 The Administrative Department is responsible for managing human resource and controlling non-production labor in order to improve productivity and red

28、uce labor cost, and to provide salary and bonus sheets timely to the financial office; responsible for managing reception cost of JV, controlling and decreasing irrational cost, and putting and end to illegal outgoings; responsible for organizing procurement plan for non-production equipment, office

29、 supplies and welfare supplies, purchasing, delivering and managing these items, and checking with Financial Office periodically in order to make sure that the above-said items match with financial accounts; responsible for control and check the cost of the liaison offices.聯(lián)營體會計制度采用日歷年制，自公歷1月1日到12月3

30、1日為一個會計年度。聯(lián)營體的一切憑證、帳簿、報表用中文書寫。人民幣為記帳本位幣，人民幣與其它貨幣折算，按實際發(fā)生之日起中華人民共和國國家外匯管理局公布的牌價計算。聯(lián)營體采用國際通用的權責發(fā)生制和借貸記帳法記帳。聯(lián)營體應在每一個會計年度的頭四個月編制上一個會計年度的資產負債表和損益表，報到管理委員會。第三章 貨幣資金的管理0第三章 貨幣資金的管理 Chapter 3 Management of Monetary Found第九條 貨幣資金是企業(yè)的營運資金，只有確定合理的籌資渠道和資金結構，才能既保證各種生產任務順利完成又節(jié)約資金的使用成本；同時貨幣資金又是流動性最大的資產，所以必須健全貨幣資金的

31、管理制度，確保貨幣資金的安全。 Article 9 Monetary fund is working capital for enterprise, only after reasonable ways of fund collecting and structure of capital has been established, successfully completing of productive tasks can then be ensured as well as the use-cost of fund can be saved. Monetary fund, on the

32、other hand, is a kind of asset with maximum mobility; therefore, the management system of monetary fund must be perfected so as to ensure security of fund. 第十條 為保證工程所需資金，資金來源應根據下述優(yōu)先準則確定: Article 10 To fulfill monetary funds required by project, the resources of fund shall be determined by the priori

33、ty of following criteria: （三）聯(lián)營體各方提供的資金；在這種情況下，各方應按其各自在聯(lián)營體中的參股比例并以董事會規(guī)定的格式和時間將金額轉入聯(lián)營體指定帳戶。 (2) Collect fund from each party, in such a case, each Party shall transfer fund into appointed bank account by the way and the time stipulated by the MC according to its participation. Article 11 To ensure th

34、e benefit of each parent company not to be violated, the Joint Venture can not provide guarantee for any unit or individual, can not involve any loan without permission of the MC. 第十二條 根據聯(lián)營體協(xié)議，聯(lián)營體將在Djibouti和Addis Ababa開立銀行帳戶，工程預收款和結算款等分別以美元和當地幣存入Djibouti和Addis Ababa帳戶。 Article 12 In accordance with

35、discussion of both parties, bank accounts will be set up in Tokyo,Japan and Jingxing County, Hebei Province, China, advance payment and settlement of the project will be deposit into the two bank accounts by Japanese Yen and RMB respectively. 動用以上帳戶的資金需要項目經理（或第二簽字人）和經授權的其他兩方代表聯(lián)合簽字。 Joint signature o

36、f the Project Manager (or his representative) and other representative for CGGC is required for drawing money from the said accounts. 為方便服務施工生產，需要在Mekele開立銀行基本帳戶，主要用于支付職員勞務工資、分包工程結算款、采購資金及零星費用支出等。 For convenience of Exchanging US Dollar paid from ADB into RMB, a General bank account is required to b

37、e set up in Jingxing County in the name of CGGC.第十三條 加強現(xiàn)金管理，保證現(xiàn)金的安全性。0第十三條 加強現(xiàn)金管理，保證現(xiàn)金的安全性。 Article 13 Strengthen cash management and guarantee cash security（一）嚴格控制現(xiàn)金的使用范圍。 (1) Strictly control the usage scope of cash. （三）建立健全現(xiàn)金資產內部管理和控制制度。 (3) Set up and perfect internal cash asset management and c

38、ontrol system. 第十四條 資金支付必須嚴格按照規(guī)定的審批程序辦理。 Article 14 The cash payment shall strictly follow the examination and approval procedure as per stipulated. 第十五條 非特殊情況，原則上不支付無計劃、無合同、無協(xié)議的款項。 Article 15 In principle, except exceptional circumstances, no payment shall be done for which without plan, contract o

39、r agreement. 第四章 存貨的管理 Chapter 4 Stock Management第十六條 存貨包括原材料、燃料、其他材料、低值易耗品、機械配件、結構件、在建工程和不屬于固定資產的專用工具、專用設備、特殊儀表等。 Article 16 Stocks include raw material, fuel, other material, low cost and short lived article, mechanical spare part, structural part, project under construction, and special tool, equ

40、ipment and instrument which do not belong to fixed asset. 第十七條 存貨按實際成本計價 Article 17 The value of stocks is calculated as actual cost. （一）購入的存貨，按買價加運雜費，采購保管費和稅金等計價。 (1) The value of purchased stocks shall be calculated by the purchased price plus freight and miscellaneous charges, storage charge, tax

41、es, and etc. （三）委托加工的存貨，按照實際耗用的原材料或者半成品加運雜費和加工費等計價。 (3) Stocks produced by consigned external unit will be figured as raw materials cost or semi-manufactured goods cost plus freight and miscellaneous charges and processing charges. （五）盤盈的存貨，按照同類存貨的實際成本計價；沒有同類存貨的，按照市價計價。 (5) Surplus stocks shall be f

42、igured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the value shall be figured according to the market price. （六）接受捐贈的存貨按照發(fā)票帳單所列金額加企業(yè)負擔的運雜費、保險費、稅金計價；無發(fā)票帳單的，按同類存貨的市價計價。 (6) Stocks received by donation shall be figured according to the amo

43、unt listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued as market price. 第十八條 建立健全存貨物資的計量制度、收發(fā)制度和盤存制度。 Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. 一切物

44、資的進出，都應該有嚴格進出計量驗收手續(xù)。 Strict procedure for measure and acceptance will be initialized for stock in and out of every material. 有關管理部門應對存貨進行定期（每月一次）盤點，年度終了前必須進行一次全面的盤點清查。 Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stock-taking and checking

45、must be performed before the end of every year. 盤盈的存貨，按規(guī)定先作帳務處理，經批準后，沖銷管理費用。 According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. 盤虧、毀損和報廢的存貨，先作帳務處理，查明原因批準后，扣除過失人或保險公司賠款和殘料價值，計入采購保管費或管理費用。 Inventory shortages, damaged

46、or disabled inventory shall be accounted firstly, and when the reason is found and approved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. 存貨毀損屬于非常損失的部分，扣除過失人或者保險公司賠款和殘料價值后，計入營業(yè)外支出。 If the inventory damage belon

47、gs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deducted. 第十九條 應根據存貨的屬性、價值大小對存貨進行科學的分類，對存貨進行分類管理。 Article 19 The inventory shall be systematically managed and classified scientifically according to its property and value. 第五章

48、固定資產管理 Chapter 5 Management of Fixed Asset第二十條 聯(lián)營體的固定資產是指使用期限超過一年、單位價值在2000比爾以上的機械設備、運輸車輛、各種施工器具。 Article 20 The fixed assets of T-C JV refer to mechanical equipments, transport vehicles and different kinds of construction implements with service time over a year and unit value more than 2000 RMB. 第

49、二十一條 固定資產分類。 Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following: （一）生產用固定資產 （1）Productive fixed assets 0 0 1、施工機械 2、運輸設備 2. Transportation device第二十二條 固定資產的計價。 Article 22 Valuation of fixed assets, the fixed assets will be valuated according to following me

50、asures: （一）購入的固定資產，按照買價加上支付的運雜費、保險費、包裝費、安裝調試費和繳納的稅金等計價。0（一）購入的固定資產，按照買價加上支付的運雜費、保險費、包裝費、安裝調試費和繳納的稅金等計價。 (1) Purchased fixed assets will be valued according to purchased price plus freight and miscellaneous charges, insurance premium, packing charge, installation and commissioning charge and taxes. （

51、六）盤盈的固定資產，按照同類固定資產的重制完全價值計價。 (4) Surplus fixed assets shall be valued according to the completely value of rebuilding the same kind of fixed assets. 0第二十三條 固定資產折舊。聯(lián)營體固定資產折舊采用平均年限法，各類固定資產的折舊參照投標時的比例確定，工程工期范圍內折舊為50%65%。Article 23 Depreciation of Fixed assets. 聯(lián)營體固定資產折舊采用平均年限法，各類固定資產的折舊參照投標和埃塞俄比亞有關規(guī)定確定

52、，綜合折舊率為16%20%。 Composite life method will be adopted for the depreciation of fixed assets. And the depreciation of all kinds of fixed assets shall be determined in accordance with Tender Document with composite depreciation of 50%-65% within the duration of the project construction. 第二十四條 固定資產的管理。0第二十四條 固定資產的管理。 Article 24 Management of Fixed Assets機電物資部在聯(lián)營體生產計劃的基礎上編制生