《工程联营体财务管理手册.doc》由会员分享，可在线阅读，更多相关《工程联营体财务管理手册.doc（54页珍藏版）》请在金锄头文库上搜索。
1、联营体管理手册MANAGEMENT MANUAL事 务 部Administrative Department第0次修改第 1 版*-*.JV财务管理办法第一章 总则0第一章 总则 Chapter One General第一条 为了规范联营体财务行为，加强财务管理和会计核算，根据埃塞俄比亚有关法律法规和CWGS.JV协议及联营体管理章程，制定本管理办法。 Article 1 To normalize financial affairs of *-* Joint Venture, this Regulation is established based on related laws and re
2、gulations of China, Agreement of *-* Joint Venture. 第二条 本办法适用于联营体所属的各部门和内部各核算单位，是联营体制定其他财务管理实施细则、办法的指导文件。 Article 2 This Regulation applies for departments and internal accounting units of T-C Joint Venture. Its a supervising document for formulating other enforcement regulations of financial manage
3、ment for T-C Joint Venture. 联营体在本办法原则下，制定会计核算办法、财务支付审批规定、业务招待费管理办法、职员差旅费报销规定等有关办法、制度。 By the principle of this Regulation, related measures and systems, such as Measures of Bookkeeping Operation0, Examination and Approval Provision of Finance Payment, Management Measures of Business Entertainment an
4、d Provision of Travel Expense Claim for Staff, are established. 第三条 联营体财务管理的目的是：科学合理地筹集、运用和分配资金，实现联营体财富最大化。 Article 3 The objective of financial management of T-C Joint Venture is to raise, manage and distribute fund scientifically, and to maximize JVs fortune. 第四条 联营体财务管理的基本原则是：建立健全财务管理制度，做好财务管理基础工
5、作，严格遵守埃塞俄比亚的各项法律法规，加强财务监督和检查，如实反映财务状况，依法缴纳各种税收，保证投资者权益不受侵犯。 Article 4 The basic principle of financial management is to establish and prefect the financial control system, carry out element works of financial management, observe laws and regulations of China, strengthen financial supervision and ins
6、pection, do justice to financial status, pay different kinds of taxes according to laws, and guarantee the investors rights and interests not to be violated. 第五条 联营体财务管理的任务是：合理、有效筹集资金，满足生产经营的需要；科学地使用资金，提高资金使用效益；正确分配公司收入，处理好联营体与其他方面的财务关系；及时真实地反映财务状况，参与和协助领导决策；认真实行财务监督，维护财经纪律。 Article 5 The task of JV
7、s 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, to distribute the income of T-C JV properly and manage the financial relationship between JV and other units f
8、airly, 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 discipline seriously. 第六条 联营体财务管理的内容是：货币资金管理、存货管理、固定资产管理、成本费用管理、利润管理以及财务监督。 Article 6 The content of JVs financial
9、management is monetary fund management, inventory management, fixed assets management, cost management, profit management, as well as financial supervision. 第二章 联营体财务管理体制及工作职责 Chapter 2 Financial Management System and Work Responsibility第七条 联营体是各母公司共同投资、共享利益、共担风险的经营核算单位，联营体董事会享有各种重大事项的决策权，项目经理在董事会的授
10、权下，全面负责财务管理工作；财务主管协助项目经理领导公司财务管理和会计核算工作，主持财务管理日常工作。 Article 7 T-C Joint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each parent company. The Management Committee（MC）has decision-making authority for important affairs, with authorizati
11、on 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 and bookkeeping, also he is in charge of routine works of financial management. 第八条 联营体职能部门必须履行本部门在财务管理工作上的职责。
12、Article 8 Every functional department must perform its responsibility with respect to its financial management works. 0财务部门负责联营体财务管理的日常工作和会计核算工作；草拟财务管理和会计核算办法；编制财务收支计划，经批准后落实到基层；筹集联营体所需资金，管好用好资金，实现资金效益最大化；负责收益管理、税收管理、资产帐务管理，控制成本费用支出，加强财务监督 ；编制财务预、决算报告，收集整理有关财务管理、会计核算、经济活动等方面资料；提供经济活动分析资料和企业财务状况，改善和加
13、强财务管理工作；参与联营体各种合同洽谈工作。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 bookkeeping 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 management, and cost con
