财务管理制度-中英文对照

财务管理制度〈试行〉Financial ManagementRegulationsProposed第一章总则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，根据国家有关外商投资企业的法律、法规等，特制定本制度

1.This system is herebyestablished in the list of nationallaws andregulations regardingto foreigninvestmententerprise inorder towell manageand supervisefinancial affairsof this company andprotectinterests of the companyand investors.第二条本制度适用于上海有限公司

2.This systemis applicableto ShanghaiCo”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 financialactivities of this companyconform toChinese laws,regulations andthis system,receive inspectionand supervisionof statefinancial andtax authorityand areresponsible toboard ofdirectors 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 andemployees ofthiscompanyshall abideby this system wheninvolved in financialaffairs orsuch affairsconcerned.第二章现金管理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 cashreceipts and payments strictly in accordancewith CashManagement Methodsformulatedby ChinesePeoples Bankand Stipulations on Managingand ControllingCurrency andCapitalby financial department.第六条办理现金收支业务时，应当遵守以下规定

6.Following rulesmust beobserved whenhandling cashreceipts andpayments:按照现金管理规定，现金应控制在核定库存限额之内L或董事会授权董事（执行董事）审批

36.4Expense itemshandled by general manager shall be checked and approved byfinancial director and deputy general manager first and then by chairman of board orexecutive director authorized byboard of directors..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5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

36.5Expenses of board of directorsand general meetingof shareholdersshall be putforward andfirst checked by secretaryof the board oroffice of theboard,then checkedand signed by financial director and finallyreported to general manager for check andapproval.Substantive expenseor expensefor extraordinaryitems requiresreport bygeneral manager to chairman of board for check and approval..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6核签认后报总经理审批

36.6Expense ofsupervisory committeeshall bechecked andsigned by director ofcommitteefirst and thenby financial director and general manager successively.第三十七条一般付款程序

37.General proceduresof 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》银行转账支付或《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 arrangefund according to paymentplan madeby each department inadvanceand meetpayments afterfilling inPayment Check and Approval Note paid by transferringaccountsor ExpenseReimbursement Notepaidby cash andgoing throughapproval procedures.第三十八条严格执行及例外事项

38.Strict executionand exceptionalitems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 departmentsubmitting anexpense accountshall adhereto thisstipulation.Anyapplication for reimbursement bypassingthe immediateleadership orexceeding theauthority ornotaccordant with the check and approval procedure is not allowed.Check and approvalprocedureshall behandled after the reimbursementprovided the reimbursementis urgentunder specialconditions orimmediate superioris not in.第三十九条财务监督

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 directoror financialstaff involvedin the procedures implementationare entitledto raiseinquiryon unreasonableexpense andsuspend thepayment.第四十条签订合同及财务参与

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 participateincontractsigning ofbatch purchaseor majoritems accordingtoEconomic ContractLaw.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 haveone originalof allcontracts aspayment proofand is responsible forstickingstamp andfiling.第四十一条合法开支及违规责任

41.Legal expensesand 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 anddiscipline offinance andeconomics andstipulations offinancial affairsshall beobserved;Persons involvedin actsof reimbursementviolating thestipulation shallassume relativeresponsibilityaccording to the limit for authorityof handling,checking,signing and approving.第四十二条报账要求

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，严禁白条报账对不按要求报账的，财务部有权拒绝受理Complete paymentvouchers,true content,explicit purpose,correct calculation,certain time,neat andfirmpaste.Is notqualified forrendering anaccount.Financial departmentis justified to refuse theapplication forreimbursement if the procedureis nothandled properly.第四十三条工程项目的付款程序

43.Procedure ofengineering payment公司所有工程项目，必须填写呈批件报总经理批准立项

1.

43.1All engineeringprojects to be carried out shall be reportedandapproved bygeneral manager..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、施工方及项2目造价

43.2There shall be purpose,site,detailed scheme,party in charge ofconstruction andcostin application report..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3件与施工方签订合同合同一式四份，双方一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

43.3Copy ofapplication approved by general managershall be madefor financialdirector.Application departmentsigns contractwith partyin charge of constructionaccording to the report approved by general manager.There shall be fourcopies ofcontractwith eachparty holdingtwo respectively.One copyis to financial departmentfor filing andthe otherto officefor filing..财务部门根据合同约定及工程实际进度安排付款

443.4Financial departmentwill arrange payment according to contractand actualprogress..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5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

43.5After projectis completed,equipment departmentis responsible for checkingtheengineering before acceptance and filling in receipt.If theengineering is up tostandard,financial departmentwill theremaining sumbasedon engineeringreceipt,invoice andpayment approvalnote.第四十四条固定资产的付款程序

44.Procedure of fixed assetspayment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

1.必须详细说明该固定资产用途、性能、价格

44.1Purchase ofany fixedasset requires approval by general manageron applicationreport.There shall be detailedspecification offunction,performance andprice of theproduct inapplication report..总经理批准的呈批件必须抄送财务负责人，同时抄送设备部门申请部门根据2总经理批准的呈批件到设备部门填写设备添置更新申请单，大型设备需进行设备选型论证，再与供货方签订购销合同合同一式四份，双方各执两份其中一份给财务负责人，另一份交办公室保管

44.2A copyof the applicationreport approved by general managershall be made forfinancialdirectorand equipment department as well.Then theapplication departmentshallgo toequipment department to fill in equipment purchase andrenewal applicationnoteaccordingto theapplicationreportapproved by general manager.As to those largeequipments,demonstration shall be madebefore thepurchase contractis signed.Thereare fourcopies of the contractwith eachparty holdingtwo.One copyis forfinancialdirector andthe otheris in the officeforfiling.固定资产到货后，由设备及有关部门验收并填写验收单，验收合格后，设备部

3.门对该固定资产进行编号，并将固定资产标签贴在上面并将固定资产验收合格单和发票一起交财务部门，由财务部门凭《付款审批单》付款

44.3Equipment department and relativedepartment shallcheck theproduct ondeliveryand fill inreceiptif it isupto thestandard.Equipment departmentshall thennumber theasset,label itwith fixedasset11and handthe receiptwith invoiceto financial departmentfor payment by Payment Check and Approval Note.第四十五条原辅料采购的付款程序

45.Procedure ofraw and subsidiary materialspayment.仓库根据库存情况及最低库存量的要求，发现库存不足，向主管领导提出申请，1并填写申购单

25.1Person instorehouse shall put forward application to the directorandfill inPurchase Orderif stocksthere are less than the minimum requirement.经过主管领导签字的申购单交由采购部门采购；并复印一份交财务部门

3.

45.2Purchase departmentis responsiblefor thepurchase accordingto Purchase Ordersigned by the director;one copyof the note shall be deliveredto financial department..原辅料到货后，放在仓库的待检区域，由公司人员对采购的原辅料进行检5QC查

65.3Put thepurchased rawand subsidiary materials inthe areato be inspected inthestorehouse.QC staffis responsiblefor checkingthe rawand subsidiarymaterials..仓库管理人员根据人员的检验单和合格证，办理入库手续采购部门凭入7QC库单和发票有合同须附购货合同及《付款审批单》到财务部门办理付款手续

85.4Storehouse personnelshall handletheprocedurefor puttingin storageaccording toinspectionnote and quality certificateissued byQC staff.Purchase departmentshallhandle paymentprocedure infinancial departmentby storage note,invoice Purchasecontractshall beattached if itissigned aidPayment Check and ApprovalNote as well.第四十六条办公用品的付款程序

46.Procedure ofoffice appliancepayment办公用品根据库存情况及最低库存量的要求，发现库存不足，向主管领导提出

1.申请，并填写申购单

46.1Office staffshall put forward applicationtothe directorandfill in Purchase Orderifstocks therearelessthantheminimumrequirement.经过主管领导签字的申购单交由采购部门采购；并复印一份交财务部门

2.

46.2Purchase departmentis responsiblefor thepurchase accordingto PurchaseOrdersigned bythe director;one copyof thenote shall be deliveredto financial department..办公用品到货后，由办公室开具入库单，办理入库验收手续

346.3Office personnelshall issuestoragenoteof thepurchased applianceand handleproceduresfor checkbeforeacceptance.采购人员凭入库单和购货发票，到财务部门办理付款手续

4.

46.4Purchaser shallhandle paymentprocedure infinancial departmentby storagenoteand purchaseinvoice.第四十七条财务开支审批流程图

47.Flow chartof checking andapprovingfinancial expenses海二^区f lCAT!Ai nDpnArtmRnt注银行付款一《付款审才比单》Remark:paymentbybank—Payment Checkand ApprovalNote现金报销一《费用报销单》、《差旅费报销单》Cash Reimbursement-Reimbursement Notefor Expenses,借款一《借款单》一Reimbursement Notefor Traveling Expenses LoanLoan Note第七章存货管理第四十八条本制度所指存货为五大类，包括

48.This systemis applicableto fivecategories ofinventories,including:.材料类，包括各种原材料、辅助材料及燃料等;

148.1Materials,including rawmaterials,subsidiarymaterials and fuesof allkinds;.低值易耗品，包括生产用低值易耗品、非生产用低值易耗品；

248.2Consumablesused forproduction orfor non-production;.包装物；

348.

3.Packing materials;在产品与半成品；

4.

48.4Work inprogress andsemi-finished products产成品

5.

48.5finished products第四十九条采购

49.Purchase生产用材料由采购部门负责采购购货必须以有计划为原则，由生产部门根据

1.月度或年度生产计划填制“请购单”，请购单上应详细注明材料的性能要求、精度等级、规格型号、数量等

29.1Purchase departmentis responsiblefor purchasingmaterials forproduction.Purchase planis anessential.Production department,by referringto monthlyand annualproductionplan,shall fillin nApplication for Purchase11where performancerequirement,precision grade,specification andtype andquantity areindicated.金额在万元以下的生产用材料请购由生产部门负责人负责审核批准，经审批

3.2同意的，交采购部门负责采购

49.2Purchase ofmaterials forproduction with the sumbelow20,000requires check andapproval of person in charge ofproduction departmentonly and then isimplemented bypurchase department.申请采购金额在万元以上的请购单，经生产部负责人审批后，采购部门应及

5.2时审核确认是否必须购置，如确实必须购置，则由采购部门负责人签字后将请购申请书上报总经理，由总经理审批后及时转发至采购部门和财务部，落实采购任务和购置资金采购部门应及时按请购申请的要求采购材料

69.3Purchase ofmaterials inexcess of20,000requires check and approval of directorofproduction departmentfirst,then shall bechecked by purchase department astowhether thepurchase isa necessary,if so,signed by director of purchase department andreported togeneral manager.After approval of general manager,PurchaseOrderwill betransmittedto purchasedepartment and financial department for itto carryout thepurchaseand allocatethe fund.Purchase departmentshall promptlybuy the materials inaccordance with theapplication..质检部门需用的易耗品，由质检人员提出请购申请，金额在万元以下的请72购单，经质检部门经理审批确认后，交采购部门负责采购；金额在万元以上的2请购单，遵照以上木条第款规定处理

389.4QC staffshall putforwardapplicationfor purchase of consumablesneeded byQCdepartment.Purchase below20,000requires check and approvalofdirector of QCdepartment;otherwise,follow abovestipulation..采购部门根据请购单上详细列明的品名、数量、质量进行采购，采购时应货9比三家，经济实用

10.5Purchase departmentis responsiblefor buyingeconomical andpractical materialsof the samename,quantity andquality withthose indicatedinPurchaseOrder basedoncomparison amongsuppliers.批量或金额较大的采购，必须与供货方签订购货合同，购货合间有关条款的协11商、谈判，都须有财务人员参加

12.6Purchase oflarge batchor sumrequires contractsigned withsupplier,negotiationof whichrequires presenceoffinancialpersonnel.第五十条验收

50.Check beforeacceptance原料到后，仓库人员应认真检查数量、质量等，如无问题在对方送货单上签字

1.盖章；如数量有问题应在对方送货单上签实收数如外观发现质量问题，应及时通知采购员研究处理办法

50.1Storehouse personnelshall carefullycheck quantityandqualityof thegoodsdelivered andsign andstamp ondelivery noteif thereis nothingwrong;if thequantity isnotaccordant,write downactual amounton thenote;if thereis anythingwrong with theappearance,notify purchaserpromptly todecide howto dealwiththecondition..收料后仓库人员应立即填写货物卡讫认真填写到货日期、品名、规格、数量在2内的到货记录本原辅料放入待检区，立即贴上待检标签需化验的及时填制原辅料送验单，将一式三联，两联送化验室，并立即通知质检人员验收，一联自留

50.2After acceptingmaterials,warehouseman shallfillingoods cardby recordingdeliverydate,product name,specification.Put rawand subsidiarymaterials inthe areatobe inspected and labelwith to beinspected.Promptly fillin Noteof Deliveryfor Testintriplet,two tolaboratory andone inwarehouse andnotify QCpersonnel tocheck beforeacceptanceas well..原辅料一经化验合格，报告单交仓库、采购部门仓库留库备查，并在该检验3合格的原辅料上贴上检验合格证如化验不合格.亦应将检验报告单交仓库、采购部门，该批原辅料应贴上不合格，并由采购部门作相应处理

50.3Test reportwill be handed towarehouse andpurchasedepartmentas theraw andsubsidiarymaterials aretested qualified.Warehouseman keep thereport for futurereferenceand stickquality label on thematerials;if thematerials notmeet thestandards,test reportshall behanded towarehouse andpurchasedepartmentaswell.Warehouseman shall keepthereportforreference,stick substandardlabelon them andnotifypurchaser todispose themin time.仓库待验收完毕之后，根据验收合格的入库材料数量及价款填制入库单、材料4明细账入库单一式四联，第

一、二联仓库作备查及入账依据，第三联交采购部门留存，第四联交财务部门作付款及入账依据

50.4After the check,warehouseman shallfillingeneral ledge,subsidiary ledgeandstorage notebythequantity uptothestandards and report to financial department.Storage Notewill be filled infour,withthe firstandsecond forreference inwarehouse,the thirdto purchasedepartment andthe fourthto financial departmentasvoucher ofpaymentand accountentering.第五十一条计价

51.Estimate存货的发出采用加权平均法计价，据以确定存货的发出和库存成本;

1.

51.1Cost ofinventory isdetermined byweighted averagesmethod..低值易耗品的摊销采用一次摊销法计入成本

231.2One-off amortizationis applied to estimatethe cost.第五十二条入账

52.Recording inaccount财务部根据采购部门交来的手续完整的请购单、检验报告单、入库单、发票及附件等核对无误后入账，并根据《付款审批单》安排付款Financial departmentwill record thematerialspurchased inaccount afterconfirming comprehensivesetof PurchaseOrder,Test Report,Storage Note,Invoice and attachment and arrangepaymentaccording toPaymentCheckandApprovalNote.第五十三条领料

53.Materials drawing车间领料，仓库发料一律凭根据生产的指令编制的领料单领料，双方均应在

1.上面签字，才能往车间发料车间若因故需多用料，必须持有生产技术部门批准的申请单，仓库才能据此发料「并将数量填入领料单，双方签字，并将申请单附在领料单后，以便摊入成本

53.1Materials drawingand dispersingshall holdMaterials DrawingNote madeaccordingto productiondirection andsigned bothby workshopand warehouse.Warehouse shall not distributemore materialsthan thatspecified inthenoteunless itisapproved byproduction technologydepartment.Under thiscircumstance,warehousestaff shallrecordtheadditional quantityintheMaterials DrawingNote,sign andrequiressignature bydrawer andattach applicationnote tothe drawingnote forlatercost estimation.仓库对库存物资要坚持先进先出的原则，不能使原料长期积压不用

2.

53.2Formula ofFirst inFirst outshall beapplied towarehouse stockto avoidthat stockmaterialsare long-term leftunused.仓库应在每月二十六日前完成各车间的假退料手续，并在二十六日与财务部

3.核对材料总账及明细账

53.3Warehouse staffshall finishprocedure ofnominal materialreturn before26th ofeach month andcheck thegeneral ledgerandsubsidiary ledger ofmaterials withfinancial department.第五十四条盘点

54.Check theamount ofstock.库存物资出、入库要及时填卡、销卡，库管员月底要与车间领料员及时对账，1结账，保证帐、物、卡三符合

54.1Promptly fillin andwrite offmaterials incard andmaterials outcard.Warehouseperson shallcheckandclose off the account with persondrawing materialsto ensurethe accordance among accounts,materials andcards..仓库要坚持定期盘点制度，坚持月小盘、季大盘、半年总盘一次，对库损耗2每半年报一次仓库定期填写”原辅材料盘存报告单、并与财务部定期核对财务部每半年对仓库进行一次盘点

54.2The checksystem shall be constantlyapplied towarehouse stock.There shall beonce minorcheck everymonth,once majorcheck everyquarter andonce overallcheckas well as reportof storeloss everyhalf year.对于盘盈盘亏的存货，应查明原因，经批准后根据不同情况作相应的账务处3理

54.3Accounts ofinventory profit and inventoryloss shall be specificallyrecorded inaccordancewith actualconditions onapproval.

6.1Amount of cash shallnot bebeyond authorizedstock accordingto cashmanagementstipulation..凡各项业务收入的现金必须当日交存银行

26.2All cashreceipts shall be depositedintact inthe bankeach day..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3算

6.3All economictransactions withother unitsshall be settled amongbanks exceptthatpetty cashdisbursement canbemadeby imprest..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

46.4Faithfully indicatesource and purpose ofcash ineach voucherof savingand drawingmoneyin andfrom bank..不准用不符合制度的凭证顶替库存现金，即不得“白条抵库”

56.5Do notreplace stockcash withsubstandard voucher,namely Paperin CashStock..不准谎报用途套取现金

66.6Do notdraw cash by anyfalse excuse..不准用银行账户代其他单位和个人存入或支取现金

76.7Do notusethe account tosave ordraw cashof otherunits and individuals..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8库”

6.8Do notsave cash from revenueof the company in bank inthe name of individuals.Public moneynotintheaccountis not allowed toretain,nor isnsmall treasuryn..不准用收入的现金坐支”

96.9Do notuse revenuecash tomeet expenses.第七条现金的使用范围

7.Events coveredbycash:支付给职工的工资、奖金等

1.

7.1Pay andpremium.第五十五条成品管理

55.Management offinished products.成品库设待检区和合格成品区未经检验合格的产品应放置在待检区，并挂1待检牌，化验合格后才能转至合格成品区，挂合格检验牌不合格产品应另行分区存放，挂不合格品牌

25.1There arequalified areaand areato beinspected infinished productsroom.Products notinspected shallbe put in areato beinspectedand carry tabletHto beinspectedand betransferred toarea ofqualified productandcarrynqualifiedn tabletiftested qualified.Separate roomand substandardtablet are allocated forproductsfailing tomeet thestandards.成品入库前必需经过检验，检验部门应在检验完成品后，将一式三份成品入

3.库单分别交财务部、仓库及自留；仓库应及时入账

45.2Verification isa mustbefore finished products are putinstorage.Verificationdepartment shallfillinFinished ProductsStorage Notein tripletand handover onetofinancial departmentand warehouserespectively afterverification;Warehouse shallrecordit inaccount withoutdelay.成品出库一律凭销售部门开具出库单或经总经理签字的内领单出库，不得凭

5.白条出库

65.3Pass offinishedproductshall havepass note issued bysales departmentorInternal DrawingNote signedbygeneral manager.Randomly writtennoteis notallowed touse asvouchers forpass..库存成品每月要进行全面盘点盈亏报废毁损要查明原因，提出理由，经过7主管副总经理批准后，方能进行账务处理成品发生短缺，毁损要查明原因，凡因管理不善造成的，要追究责任，进行必要处理

85.4Finished productstore shallbe entirelychecked each month.Profit,loss,rejection anddamage shallnot enteraccounts tillcauses thereofare confirmedandproved bythedirectoranddeputy general manager.Shortage anddamage offinishedproducts shallbe justifiedor badpractice such as badadministration shallbeinvestigated anddealt with.第五十六条财务部将制订《存货核算及管理实施细则》，以规范公司存货的核算和管理工作

56.Financial departmentwill work out Stipulations on InventoryEstimation andControl tostandardizethe estimationand control.第八章费用报销规定第五十七条差旅费报销规定

57.Stipulations ontraveling expensesreimbursement差旅费报销前应填具出差申请单”，经部门经理确认，并报主管领导审批

1.

57.1Traveling ApplicationNote shallbefilled in beforeapplication forreimbursement,then confirmedby directorofthe departmentandchecked andapprovedbydirectorincharge.审批权限规定如下

57.

257.3Authority limit for approvingtraveling onbusiness isas follows:国内出差由分管副总经理审核，报总经理审批

157.

3.1Traveling inthe nation:approvedby deputy general manager concernedfirstand thenapprovedbygeneral manager.国外出差由董事长或董事会授权董事和总经理批准

257.

3.2Traveling inforeign countries:requires approvalof general manager andchairmanof boardorauthorizeddirector byboard of directors..员工出差需借支备用金的，须履行借款手续

357.3Borrowing proceduresshallbecarriedoutif reservesare borrowedfor businesstrip.出差费用应在回沪后四天内向财务部结算，没有结清前笔借款者不得领用下

4.笔出差经费

57.4Traveling expenseshallbeclosed offwithin fourdays after the travellercomesback.Outlay willnot beallocated ifformer borrowingis not settled.出差费用报销时，应填写《差旅费报销单》，经部门经理确认、财务部审核

5.无误并由副总经理和总经理签字同意后报销

57.5Traveling ExpenseReimbursement Noteshallbefilledin,confirmed bydepartment director,checkedbyfinancial departmentandsignedbydeputy generalmanager and generalmanagerbefore reimbursementis realized.国内差旅费按下列核定标准执行

6.

57.6Criteria ofdomestic travelingexpense:住宿费限额交通费出差补贴交际应酬费Limit for职务溶、Item PTransportation TravellingAllowance forAccommodationExpenseAllowance EntertainmentExpense董事据实列支实支报批Factual Factual元元400RM B200Chai rmanof ExpenseExpense总经理BoardGeneral Manager副总经理DeputyGeneral Manager总工总监Chief据实列支实支报批Engineer andFactual Factual元元300180General ExpenseExpenseController部门经理据实列支实支报批Factual Factual元元Department Expense250150ExpenseDirector一般员工据实列支实支报批Staff FactualFactual元元

150100.符合市内出差标准的，除交通费按实报销外，误餐补贴按每天（次）元标准78执行

57.7Incity businesstrip willhave transportationexpense reimbursementandallowance ofeight yuana meal.国外出差的差旅费报销按现行国家规定标准执行

8.

57.8Traveling expensesfor businesstrip inforeign countrieswill be reimbursedaccording tocurrent nationalstandards..关于出差的详细规定参见《出差管理规定》另行制订

957.9See detailsin Stipulationson BusinessTrip.Separately formulated第五十八条电话通讯费报销规定

58.Stipulationsontelecommunication fee公司根据工作需要，由总经理办公室负责公司所有通讯工具的配备和管理

1.

58.1General manageroffice is responsibleforallocating andcontrolling allcommunicationtools.批准配备手机及机的员工，其每月通讯费按以下限额规定报销:

2.BP

38.2Communication feeof mobilephone andBP isreimbursed accordingto董事、董事长据实列支following:Chairman ofboard,directors ofboard Actual sum总经理General managerActual sum副总经理、总工据实列支据实列支Deputy generalmanager,chief engineerActualsum部门经理元100Director of department100yuan经公司领导批准配备机的员工公司负责报销其基本台费BP Basicserviceexpense ofBP will be reimbursementiftheBP isallocated bythe company.电话通讯费实行按月限额报销，超出部分由个人负担特殊情况超支的部分，4须经总经理特批方可报销

58.3Telecommunication feeis monthlyreimbursed whilepart inexcess ofthe limitshallbe borneby individuals.The additionalpart be reimbursed ifthereimbursementisapproved bygeneralmanager.第五十九条交际应酬费报销规定

59.Stipulationsonentertainment expensereimbursement公司根据业务实际和各部门具体情况，对各部门的交际应酬费实行限额管理，

1.并与业绩考核挂钩

59.1There islimit forentertainment expense of each departmentto bereimbursed inaccordancewith actual operation ofthecompany,concrete conditionsand achievementof each department.发生任何交际应酬费用，必须事先得到总经理的批准

2.

59.2Any entertainmentexpense tobereimbursedshallbeapprovedbygeneralmanager inadvance..交际应酬费报销遵照《财务开支审批制度》执行

359.3Reimbursement ofentertainment expensesshallbeexecuted byApproval SystemofFinancial Expenses.财务部按月结算各部门交际应酬费开支情况，并通报各部门

4.

59.4Financial departmentwill closeoff entertainmentexpenseof eachdepartmentbymonth andnotify the department.第九章固定资产管理第六十条设备部每年年初编制当年固定资产购买预算表，其中包括购买的种类、名称、用途、型号、数量、预算金额、预计购买日期及总金额，经总经理签字同意，交财务部备案

60.Equipment departmentwill workout purchasebudget of fixed assetsofthe year at the beginningofthe year,where category,name,function,type,quantity,budget sum,estimated purchasedate andtotalsum areincluded.The budgetwil1behandedover to financial departmenttobe put onrecords.第六十一条固定资产的购买应根据购买预算由部门负责人报设备部，设备部核准后，由设备部门提出申请，列明购买设备部门、名称、数量、预算金额及购买原因，交财务部审核并交由副总经理、总经理签字后执行并备案重大固定资产的预算及购置需经董事会批准

61.Application forpurchase shallbeputforward bydepartmentdirectoraccordingtopurchasebudget after the itemsare checkedby equipmentdepartment,including departmentapplying forthepurchase,name ofgoods tobe purchased,quantity,budget sumandpurposeofthepurchase.Theapplication will beputin recordsand realizedas checkedbyfinancialdepartmentandsigned bydeputygeneralmanager and generalmanager.Budget of major fixed assets purchaserequires approvalofboard of directors第六十二条财务部应定期将设备购买情况通报设备部，并由设备部在月例会上通报每年年末，设备部应列出当年设备购置清单，并与预算相比较，对超出预算的，应要求使用部门会同设备部查明原因

62.Financial departmentshall termlycirculate anotice of equipmentpurchaseto equipmentdepartmentandequipmentdepartmentshallcirculate thenotice atmonthly regularmeeting.Equipment departmentshall makea list ofequipmentpurchase ofthe yearatthe end oftheyear,compare itwiththebudget andinvestigate theexcessive partwith equipmentdepartment.第六十三条固定资产折旧采用直线法，具体折旧年限及残值率参照原外商投资企业会计制度的有关规定执行

63.Straight linemethod isapplied todepreciation offixed assets.Limit ofyears fordepreciation andresidualratio arethe samewith that of AccountingSystem ofForeign InvestmentCorporation.第六十四条设备部门负责固定资产的日常管理，建立固定资产台账和管理制度，负责固定资产的修理、改造及日常维护等

64.Equipment departmentis responsiblefor dailymanagement offixed assets,establishment oftabularaccount and management systemand repair,alteration anddaily maintenanceoffixed assets.第六十五条固定资产应定期进行清查盘点，以保证账、卡、物相符，如有不符，应及时查明原因、明确责任，经合理批准后财务部作相应账务处理

65.Fixed assetsshallbetermly checkedto ensuretheaccordanceamongaccounts,cards andmaterials.If thereexits anydisaccord,financialdepartment,upon reasonableratification,shall treattheaccounts accordinglyafterthecauses andthe responsibilityare explicit.第六十六条固定资产报废，由使用部门提出申请，交设备部门组织进行技术鉴定确认必须报废的应经总经理批准，重大固定资产报废应报董事会或董事长批准

66.Applicationforrejection offixed assetsshallbeputforward by relativedepartment.Equipmentdepartment shallorganize technicalidentification ofthe equipment.Confirmation ofthe rejectionrequires approvalof generalmanagerwhile rejectionofmajorfixed assetsrequiresapprovalof boardofdirectors orchairmanofboard.第六十七条固定资产发生盘盈和盘亏时，设备部门应会同使用部门查明原因，经总经理批准后，方可办理增减手续，并由财务部门作相应账务处理

67.Equipment departmentshall findout thereason forprofitandloss offixed assets.Financialdepartment shallnot recorddebit and credit offixed assetswithout approvalofgeneralmanager.第六十八条固定资产的购建、修理、改扩建、更新、处置及固定资产期末计价等相关的会计处理，均遵照《企业会计制度》的有关规定执行

68.Handle accounts ofpurchaseand construction,repair,alteration,reconstruction andextension,renewal,disposal andend valueestimation offixedassetsfollowing relativestipulations ofEnterpriseAccounting System.第六十九条财务部将制订《固定资产核算及管理实施细则》，以规范公司固定资产的核算和管理工作

69.Financial departmentwill establishStipulations ofFixed AssetsEstimation andManagementPractice tostandardize estimationandmanagement offixedassets.第十章档案管理第七十条会计档案是指会计凭证、会计账簿和财务报告等会计核算专业资料，是记录和反映单位经济业务的重要史料和证据具体包括

70.Accounting recordsrefer tospecial accountingdata includingaccounting vouchers,accountingbook,financial reportsetc.which constitutesignificant historicalmaterialsandevidences torecord andreflectfinancial positionofacompany.Totally thereare:会计凭证类原始凭证，记账凭证、汇总凭证、其他会计凭证；

1.

70.1Accounting vouchers:original certificate,recording voucher,summary voucherandother accountingvoucher;.会计账簿类总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计2账簿；

70.2Accounting book:general ledge,subsidiaryledge,journal ledge,card offixedassets,accessorial accountingbook andother accountingbooks;.财务报告类月度、季度、年度财务报告，包括会计报表、附表、附注及文3字说明、其他财务报告；

70.3Financial reports:monthly,quarterly andannual financialreport includingfinancialstatements,appendix offorms,annotations,specification andother financialreports;其他类银行存款余额调节表、银行对账单，其他应当保存的会计核算专业

4.资料，会计档案移交清册，会计档案保管清册，会计档案销毁清册

70.4Others:Bank Reconciliation,Bank CheckNote,other accountingdata,detailedlist of accounting records transferred detailed list ofaccounting recordskept anddetailedlist ofaccounting recordsdestroyed.第七■一条每年形成的会计档案，应当由财务部按照归档要求，负责整理立卷，装订成册，H编制会计档案保管清册

71.Sort outaccounting recordsof eachyear accordingto pigeonholingrequirement offinancialdepartment,bind intobook formand workout detailedlistofaccounting recordskept.第七十二条当年形成的会计档案，在会计年度终了后，可暂由会计机构保管一年；期满之后，应当由财务部编制移交清册，移交公司档案管理部门统一保管

72.Annual accounting records may be keptbyfinancialdepartmentforthefirstyear and thentransferred toarchive keepingdepartment afterdetailedlistofaccounting recordstransferredis madebyfinancialdepartment.第七十三条保存的会计档案不得借出如有特殊需要，经本单位负责人批准，可以提供查阅或者复制，并应办理相应的登记手续

73.Accounting recordskept arenotallowedtobe borrowed.Reference orcopying isallowed withapprovalofperson inchargeand relevantregistration procedureshandled.第七十四条会计档案的保管期限分为永久、定期两类会计档案的保管期限从会计年度终了后的第一天开始计算

74.There aretwo categoriesof timelimitfor keeping accountingrecords-permanent andtermly.Thetime limitstarts fromthe dayaftertheend ofone accountingyear.第七十五条本制度规定的会计档案保管期限为最低保管期限，各类会计档案的保管原则上应当按照本制度附表所列期限执行

75.Time limitforkeepingaccountingrecordsin thissystemisbase limit.Refer tothe formsattachedto thissystem toobtain timelimits forkeeping theaccountingrecordsof variouskinds.第十一章附则第七十六条根据公司管理需要，将逐步出台《收入管理》、《债权债务管理》、《财务电算化管理》、《报表相关事项及规定》、《预算管理》、《稽核制度》等财务管理制度，以进一步完善公司的财务管理体系

76.Financial managementsystems includingRevenue Management,Management ofCreditors RightandLiability,Finance Computerization,Relative Eventsand Stipulationsof ReportForms,BudgetManagement,Audit Systemwillbephased into furtherperfect financemanagementofthecompany.第七十七条本制度附件有《会计档案保管期限表》、《费用报销单》、《差旅费报销单》、《付款审批单》、《借款单》

77.Appendices tothissystemare:Time LimitFor KeepingAccounting Records,ExpenseReimbursement Note,TravelingExpenseReimbursement Note,PaymentCheckandApprovalNoteand Loan Note.第七十八条本制度经批准后，自公布之日起执行

78.This systemgoes intoexecution onannouncement afterapproved.第七十九条本制度由财务部负责解释、修订

79.Financial departmentis responsiblefor interpretationand revisionofthissystem.上海有限公司年月日起草人审核人批准人Drafted by:Checked by:Approved by:起草日期审核日期批准曰期Draft on:Checked on:Approved on:附表Appendix form会计档案保管期限表Time LimitFor KeepingAccounting Records序号保管期限Time档案名称备注No.Records CategoryLimit Remark会计凭证类Accounting Vouchers原始凭证年151Original Certificate15year记帐凭证年152Booking voucher15year汇总凭证年153Summary Voucher15year会计账簿类Accounting Book总账年154General Ledge15year明细账年155Subsidiary Ledge15year现金和银行存款日记账保管年25日记账年156Journey ofcash andcash in bank shallJournal15yearkeep for25years.固定资产报废清理后保管年5固定资产卡片7Fixed Assetsshallkeepfor5yearsCards ofFixed Assetsafterrejected.年15辅助帐簿8Accessorial Book15year—财务报告类Financial Reports月、季度财务报告年包括文字分析3Including word9Monthly andQuarterly3year analysistextReports年度则务报告决算Annual永久包括文字分析Including word10Financial ReportFinalPermanent analysistextAccounts四其他类Others会计移交清册年1511Detailed Listof Accounting15yearRecords Transferred会计档案保管清册永久12Detailed Listof AccountingPermanentRecordsKept会计档案销毁清册永久13Detailed Listof AccountingPermanentRecordsDestroyed银行余额调节表年514Bank Reconci1iation15year银行对帐单年515Account CheckNote15year上海有限公司费用报销单部门报销日期年月日付款方式现金Department:Reimbursed on:dd/mm/yy Paymentmeans:cash数量金额报销内容或事由Content orEvent单价UnitQuantity SumPrice费用项目合计人民币Total AmountRMBExpe nse（大写）in Words________________________¥for items总经理财务负责人副总经理部门经理报销人General ManagerFinancial DirectorDeputy General Manager DepartmentDirector PersonApplyingforreimbursementPages ofappendix.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

23.2Local travelingexpense,nonlocal travelingexpense,table money,traveling expensesforvisiting familyetc..支付给临时工、外包工的劳务报酬或其他服务费用

45.3Recompense tocasual laborersand contractorsor otherservice.按银行规定结算起点元以下的零星支出

610007.4Patty paymentbelow1000RMB bystipulation of bank..按央行规定需支付现金的其他支出

89.5Other paymentsrequired tocover withcashbystipulations ofcentral bank.第八条凡超过元以上的现金支出，必须提前二天报财务部，以便及时向银行预约提款

20008.Payments ofover2000RMB shallbe reported tofinancialdepartment twodays inadvance so thatthe departmentcan draw cashfrombank intime.第九条财务部应建立现金、银行存款日记账，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“现金日记账”结余数与实际库存数进行核对，做到帐实相符月份终了，”现金日记账”的余额必须与“现金”总账科目的余额核对相符

9.Financial departmentshall establishcash journeyand journeyofcashinbank and chronologicallyregisterthe events.Check balanceontheCash Journeyto makeit accordantwithactualstock,at theend of eachday.Balance ofCash Journeynshall conform to thatof GeneralLedger ofCash atthe endof eachmonth.第三章备用金管理第十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账

10.Limit forreserves isappliedtothose departmentsandindividualsusing cashfrequently;theaccounts shallbe settledinfinancialdepartment promptlyafter reserve fund isused.第十一条借款审批手续:

11.Examining andapproving procedureof borrowingreserve fund:上海有限公司差旅费报销单报销日期:年月日Reimbursed on:工作部门报销事由附件张数姓名Name Dept.Content Pages出差补贴各项费用Allowance forTravelling Expensesof VariousK inds旅馆天Acc交通费数标准om mo会务招待费补贴其他金额合计Trans起囱日期及地点费Time andPlace Critdati MeetEntert AlloOthSu mporta Totderiaon ingainme ntwan ceerstion实报金额应扣除金额大写_______________________Actually reiRMB¥Amount tobe¥___________________mbursedinwordsdeductedsum报销金额应退/补金额预支金额Rd mburse¥Sum tobe¥Yment appliedPrepaidsum returnedor一for1总经理财务负责人副总经理部门经理报销人General ManagerFinancial DirectorDeputy GeneralManager DepartmentDirector PersonApplyingfor reimbursementDays卜海有限公司付款审批单付款日期年月日Rei mbursedon:口转帐口支票付款方式附件张数Account check合同编号Payment部门Dept.transfer PagesofContract No.means□汇兑口其他appendixRemittance Others付款事由Paymentcontent开户银行Bank where受款单位帐号Bankaccount isReceiveraccountopened人民币大写___________________________________________¥______________付款金额RMB inwordsPayment sum总经理财务负责人副总经理部门经理经办人GeneralManagerFinancial DirectorDeputy GeneralManager DepartmentDirector PersonApplying forreimbursement匕海有限公司借款单借款日期年月曰总经理财务负责人部门经理借款人Rei mbursedon:姓名借款事由部门意Dept.Name Purpose开户银行报箱受款单位现金借款免Bank where填清帐Receiver not帐号Bank accountisnecessary forloan of另给account openedcash单据为凭人民币大写__________________________________¥________________注公小RMB inwords完毕借款金额须及Sum ofloan美元大写_____________________________________$________________时报销U.S.Dollar inwordsGeneral ManagerFinancial DirectorDeputy GeneralManager DepartmentDirector PersonApplyingforreimbursement

①Remark Promptlyapply forreimbursement afterbusiness.

②Another voucherwillbegiven forclosing offrei mbursement..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1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

11.1Directors ofdepartments orpersons involvedshallputforward loanapplication ifthe money isneeded forbusiness.The borrowingshallbechecked andapproved byfinancial manager firstandthenbygeneralmanager..经核准借用备用金，必须填制《借款凭证》，并需提前天到财务部门预约，22以便到银行提款

11.2Reserve fundborrowing requiresLoanNotetobefilled andnotice tofinancialdepartment twodays inadvance thatthedepartmenthas enoughtime todrawcashfrombank..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

311.3Purpose andreasonable amountof fundborrowing arerequired tobe writtenin

②①；OLoan Note,checked andapprovedbyfinancial manager andgeneralmanager.第十二条备用金限额规定部门经理最高元，一般员工最高元；特殊情况需超出50002000限额的，须经总经理审批

12.Limit toreserves borrowed:upper limitfor directorofdepartmentis5000RMB andgenerally itis2000RMB;Borrowing ofreserves beyondlimitforextraordinary eventsrequires checkand approvalbygeneralmanager.第十三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 limitfor temporarilyborrowed reservefund isone month.If timeextension isneeded underspecialconditions,borrowing procedureshallbere-handled.第十四条备用金使用管理规定

14.Employment ofreservefundshall follow:.严格执行国家的公款借用制度，不违反规定

11.11Strictly followstate policyof borrowingpublic moneyand donot breakthestipulations.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2绝支付

14.2Financial staffshall adhereto principlesandfinancialpolicies aswellasrefuse toprovideunjustifiable borrowingwithout exception..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3额

14.3Persons borrowingthe fundshall settleaccountwithfinancial departmentpromptlyaftertheemployment andreturn thebalance..上次备用金借款未结清的，不得再次办理备用金借款

414.4Reserve fundshallnot beborrowedtothosewho havenotsettledaccountsoflastborrowing..借款人工作变迁时必须在变迁前交还借用的备用金

514.5Borrower whochanges jobmust returnborrowed reservefund beforehe leavesthepost.第四章银行存款管理第十五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账户进行结算

15.All transactionsduring operatingprocess shallbesettledthrough bank account insteadof cashexceptotherwise specified.第十六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 currencyincluding foreigncurrency shallbe storedinbankaccount exceptcertain stockcash.第十七条严格按照国家《支付结算办法》的规定开设银行存款账户，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 accountstrictlyinthe lightof stipulationson Modesof Paymentand Settlementand ensurenormaloperationofsettlement affairsby adheringto settlementdiscipline ofbank.第十八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 vouchers0is employedto paymentin principleto ensuresafety ofcapital andtimelysettlement.Transfer checkmaybeissued withapprovaloffinancialdepartmentifitis undoubtedlynecessary.第十九条建立健全银行存款账目，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”银行存款日记账”，每日终了应结出余额

19.Establish andperfect accountsofbankdeposit,timely informedof receiptsandpaymentsand thebalanceand chronologicallyregister itemsin nBank Deposit Journey“one byone andworkoutthebalance attheendofeachday.第二十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 shalltermly submitCapital ReportForm tofinancial managerso thatfinancialmanagerisinformed ofcapital conditionsofthecompany timelyandarrangecapital properly.第二十一条银行存款日记账应定期与”银行对账单”核对，至少每月核对一次公司账面余额与银行对账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”andatleast onceeachmonth.If thereis anydifference,find outthereasons andadjust theaccounts byworking outBalance Adjustingsheet ofBank Deposit

11.第二十二条月份终了，银行存款日记账”的余额必须与“银行存款总账科目的余额核对相符

22.At theendofthe month,balance of“BankDepositJourney mustconformtothatof“GeneralLedge ofBankDeposit

0.第二十三条财务部通过银行办理支付结算时，应遵循以下规定

23.Financial departmentshall adhereto followingstipulations ashandling paymentsettlementthrough bank:.不准签发没有资金保证的票据和远期支票，套取银行信用；

123.1Do notissue noteandcreditcheck withno cashdeposit guaranteedto getbankcredit;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

2.金；

23.2Do notissue,obtain andtransfer notescarrying noreal transactionor creditorsrightor liabilityto getcapital ofbankandother people;.不准无理拒绝付款，任意占用他人资金；

323.3Do notrefuse tofinish paymentwithout anyreason orwantonly occupyothers1capital;不准违反规定开立和使用账户

4.

23.4Open anduse accountsaccordingto relative regulation.第五章票证管理第二十四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，责任人应妥善保管票证，不得丢失

24.Financial departmentshall have consolidated controland usingof allnotes and vouchers ofthecompany byregistering allused andprinted notes and vouchersand speciallyassigning aperson forkeepingthem.Drawing notesandvouchersrequires registrationprocedures.Person incharge shallkeepnotesandvouchers properlyand ensurethey arenot lost.第二十五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 shallhaveconsolidatedkeeping ofall checksand settlementvouchers ofthe financialdepartment.第二十六条严格遵守银行有关规定，不得将银行账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 adheretorelativestipulations ofbank thatbankaccountis notand stubof usedcheck shallbekept welland blankcheckandstamp shallbe separatelykept.第二十七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 ofcheck shallbe dulyreportedtofinancialdepartmentsothatfinancial losescheck shallbearall losseshereof.第二十八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，未办销账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 mustgo throughprovided anyperson requirestransfer checkissued orpayment ofgoodsrealized byfinancialdepartment.The handlermust writeofftheaccount promptlyafter thetransactionis over.Otherwise financialstaff arejustifiedtorefuse toissue newtransfer checks.第二十九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 intransfer check shallbespecified whenthecheckis issued.Dud checkisnotallowed toissue.Amount,purpose andissuing dateareamust evennameofunit receivingthemoneyisnotclearand definite.第三十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

30.Employment andcontrol ofvouchers besidescheckshallalso followrules ofcheck employmentandcontrol.第六章财务开支审批制度第三十一条付款原则

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 expensewithout reasonableand effectiveapproval shallnotbepaid.第三十二条开支预算

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 offinancial expenseshallbemade.Each departmentshall drawup expenseplan accordingtoits affairsand itemsandreport tofinancialdepartment afterapproval.Financial departmentisresponsible forworking outfinancial expenditure budget annualexpenditurebudgetafter collectingplansfrom eachdepartment.第三十三条资金安排

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 departmentshall arrangefund accordingtothebudget toensure allexpenses aremet.Approved itemsinthelistofexpense budgetshallbecheckedbyfinancialdepartmentand approvedbydeputygeneralmanagerandgeneralmanager.As toitems ofexpenses beyondbudget,eachdepartment shallsubmit areporttoperson incharge offinance firstfor check,then to deputygeneralmanager andgeneralmanager for approval andtochairmanofboardor board ofdirectors for furtherapprovalif majorevents areconcerned.第三十四条审批人员和权限

34.Person incharge ofcheckingandapproving andlimits ofauthority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 manageris responsiblefor approvingexpenses,personinchargeoffinance,authorized bygeneralmanager,isresponsiblefor authorizedbygeneralmanager,isresponsiblefor approvingexpenseswithin ration.Major expenserequiresapprovalofboardofdirectorsorapprovalauthorizedby boardofdirectors.第三十五条审批内容及额度

35.Expenses andthe rationfor approval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、巨额日常开支等，由总经理报董事长或经董事会审批Running expenseswhether substantiveor smallareputforwardbydirectorofeachdepartmentanddelivered tofinancialdirector for checkand ratificationbefore theyare reportedto deputygeneralmanagerandgeneralmanagerfor checkandapproval.Major eventssuchasexternal investment,purchaseoffixedassetsand substantiverunning expensesshallbereported bygeneralmanagertochairman ofboardorboardofdirectorsforcheckandapproval.第三十六条审批程序

36.CheckandApproval Procedures.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1后再报副总经理、总经理审批

36.1Items ofexpense handled by staffofeachdepartmentshallbe confirmedbydirector ofthedepartmentfirst,then reportedto director,they shallbe submittedtodeputy generalmanagerandgeneralmanagerforcheckandapproval..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2副总经理、总经理审批

36.2Expenses handledbydirectorofeachdepartmentshallbe directlyreported tofinancialdirectorforcheckandsignature firstandthentodeputygeneralmanagerandgeneral managerfor approval..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3核签认，审签后再报总经理审批

36.3Expense itemshandledbygeneral mannerand senioradministrative staffshall bereportedtofinancialdirector firstandthentogeneralmanagerforcheckandapproval..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4。