1、*-*.JV 財務(wù)管理辦法第一章 總則Chapter One General第一條 為了規(guī)范聯(lián)營體財務(wù)行為， 加強(qiáng)財務(wù)管理和會計核算，根據(jù)中國有關(guān)部門法律法規(guī)和*-*.jv 協(xié)議，制定本管理辦法。Article 1 To normalize financial affairs of *-*Joint Venture, thisRegulation is established based on related laws and regulationsof China, Agreementof *-* Joint Venture.第二條 本辦法適用于聯(lián)營體所屬的各部門和內(nèi)部各核算單位， 是聯(lián)營體

2、制定其他財務(wù)管理實施細(xì)則、辦法的指導(dǎo)文件。聯(lián)營體在本辦法原則下，制定 會計核算辦法、財務(wù)支付審批規(guī)定、業(yè)務(wù)招待費(fèi)管理辦法 、職員差旅費(fèi)報銷規(guī)定等有關(guān)辦法、制度。Article 2 This Regulation applies for departments and internal accounting unitsof T-C Joint Venture. It's a supervising document for formulating other enforcementregulations of financial managementfor T-C Joint Ventu

3、re. By the principle of thisRegulation, related measures and systems, such as Measures of Bookkeeping Operation,Examination and Approval Provision of Finance Payment, Management Measures ofBusiness Entertainment and Provision of Travel Expense Claim for Staff, areestablished.第三條 聯(lián)營體財務(wù)管理的目的是：科學(xué)合理地籌集、

4、運(yùn)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,manage and distribute fund scientifically, and to maximize JV's fortune.第四條 聯(lián)營體財務(wù)管理的基本原則是： 建立健全財務(wù)管理制度， 做好財務(wù)管理基礎(chǔ)工 作，嚴(yán)格遵守中國的各項法律法規(guī)，加強(qiáng)財務(wù)監(jiān)督和檢查，如實反映財務(wù)狀況，依法繳納 各種稅收，保證投資者權(quán)益不受侵犯。Article 4 The basic princi

5、ple 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 inspection, do justice to financial status, pay different kinds of taxes according to law

6、s, and guarantee the investor's rights and interests not to be violated.第五條 聯(lián)營體財務(wù)管理的任務(wù)是：合理、有效籌集資金，滿足生產(chǎn)經(jīng)營的需要；科學(xué) 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(wù)關(guān) 系；及時真實地反映財務(wù)狀況，參與和協(xié)助領(lǐng)導(dǎo)決策；認(rèn)真實行財務(wù)監(jiān)督，維護(hù)財經(jīng)紀(jì)律。Article 5 The task of JV's financial managementis to raising funds reasonably and efficiently to sati

7、sfy requirements of production operation, dispose funds scientifically to enhance the efficiency of funds usage, to distribute the income of T-C JV properly and managethe financial relationship between JV and other units fairly, to report financial status veritably and timely and participate and ass

8、istJV's leadership to make decision; to carry out financial supervision and protect financial and economic discipline seriously.第六條 聯(lián)營體財務(wù)管理的內(nèi)容是：貨幣資金管理、存貨管理、固定資產(chǎn)管理、成本費(fèi) 用管理、利潤管理以及財務(wù)監(jiān)督。Article 6 The content of JV's financial management is monetary fund management, inventory management,fixed ass

9、ets management, cost management,profit management, as well as financial supervision.第二章 聯(lián)營體財務(wù)管理體制及工作職責(zé)Chapter 2 Financial 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(dān)風(fēng)險的經(jīng)營核算單位，聯(lián)營體管 理委員會享有各種重大事項的決策權(quán)，項目經(jīng)理在管理委員會的授權(quán)下，全面負(fù)責(zé)財務(wù)管 理工作；財務(wù)主管協(xié)助項目經(jīng)理領(lǐng)導(dǎo)聯(lián)營體財務(wù)管理和會計核算工作，主持財務(wù)管理日常 工作。Article 7 T-C J

10、oint Venture is a business accounting entity, which is formed by joint investment, joint benefit and joint risk of each parent company. TheManagementCommittee（MC）has decision-making authority for important affairs, with authorization from the MC; the Project Manager takes charge of overall financial

11、 management works. The Financial Chief's responsibility is to assist the ProjectManager to perform financial management and 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(wù)管理工作上的職責(zé)。Article 8 Every functional department must perform its responsibili

12、ty with respect to its financial management works.財務(wù)部門 負(fù)責(zé)聯(lián)營體財務(wù)管理的日常工作和會計核算工作；草擬財務(wù)管理和會計核算 辦法；編制財務(wù)收支計劃，經(jīng)批準(zhǔn)后落實到基層；籌集聯(lián)營體所需資金，管好用好資金， 實現(xiàn)資金效益最大化；負(fù)責(zé)收益管理、稅收管理、資產(chǎn)帳務(wù)管理，控制成本費(fèi)用支出，加 強(qiáng)財務(wù)監(jiān)督 ；編制財務(wù)預(yù)、決算報告，收集整理有關(guān)財務(wù)管理、會計核算、經(jīng)濟(jì)活動等方面資料；提供經(jīng)濟(jì)活動分析資料和企業(yè)財務(wù)狀況，改善和加強(qiáng)財務(wù)管理工作；參與聯(lián)營體各種合同洽談工作。The Financial Office's responsibilityis

13、 to take charge of routine works offinancial management and auditingmanagementand bookkeeping operation;works; to draw up measures for financialto 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 fun

14、ds properly as to maximum the efficiency of funds;to take charge of profit management, tax management, fixed asset management, and cost control managemen to strengthen financial supervision; to work out financial budget report and final accounts report, collect information with respect to financial

15、management, bookkeeping operation and business activity; to provide information about economic activity analysis and business finance status, enhance and strengthen the financial management works; to participate in different kinds of contract negotiation of the JV.合同管理部門 應(yīng)及時向業(yè)主辦理已完工程的結(jié)算工作，及時向財務(wù)遞交合格的

16、確認(rèn)收 入的憑證；負(fù)責(zé)牽頭分包工程的招標(biāo)及合同洽談工作，召集相關(guān)部門進(jìn)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(jié)算資料并遞交財務(wù)入帳；牽頭編制各 所屬單位、部門的月、年度收入預(yù)算和成本定額，下達(dá)有關(guān)考核指標(biāo)，做好成本控制工作 協(xié)助財務(wù)部門搞好財務(wù)預(yù)算管理； 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(jù)通知時間提供。The Contract Management Office shall perform settlement from the Employer in a timely manner, and submit qua

17、lified and confirmed voucher to the Financial Office in time; it's responsible for invitation of bidding and negotiation of any subcontract work, convening concerned departments for proceeding subcontract evaluation, determining qualified subcontractor, and providing settlement materials of subc

18、ontractor for Financial Office for financial entry; it's also responsible for setting up month and annual revenues budget, cost quota, relative evaluation criteria for each subordinate unit and department in order to carry out cost control and assist the Financial Office managing financial budge

19、t properly.The Contract Department shall provide relevant data for making the cash flow planquarterly, half-annually, andbefore 28 th of every month, the data for making annually cash flow plan shall be provided according to relevant notices.機(jī)電物資部 負(fù)責(zé)工程所需的各種材料采購、設(shè)備采購及租賃的招標(biāo)及合同洽談工作并 組織相關(guān)部門進(jìn)行合同的評審， 按月向財

20、務(wù)部門提供材料采購、 設(shè)備采購及租賃支出預(yù)算； 負(fù)責(zé)各種設(shè)備、材料的實物管理工作，及時辦理各種材料及設(shè)備的驗收、發(fā)出、退庫及內(nèi) 部各單位之間的調(diào)撥手續(xù)并及時報送財務(wù)部門入帳；定期進(jìn)行材料、設(shè)備的盤存工作并定 期與財務(wù)對帳，做到帳物、帳帳相符；健全材料及設(shè)備的收發(fā)、領(lǐng)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(jù)通知時間提供。The Mechanical and Electrical Department is responsible for purchasing different kinds of material and e

21、quipment, 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 FinancialDepartment monthly; responsible for accepting, delivering and clearing stock of differe

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

23、 thataccounts can match stocks properly, perfecting system for receiving, delivering,stock-clearing and stock-taking of material and equipment. The M&EDepartment shallprovide relevant data for making the cash flow plan before 28th of every month, thedata for making quarterly, half-annually, and

24、annually cash flow plan shall beprovided according to relevant notices.行政部 負(fù)責(zé)聯(lián)營體人力資源管理工作，控制非生產(chǎn)用工，提高勞動生產(chǎn)率，加強(qiáng)工資管理，降低人工成本，并及時向財務(wù)提供工資及獎金發(fā)放表；負(fù)責(zé)聯(lián)營體接待費(fèi)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(fù)責(zé)在聯(lián)營體預(yù)算指標(biāo)內(nèi)提出非生產(chǎn)設(shè)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(wù)帳進(jìn)行定期的核對，做到帳物、帳帳相符；負(fù)責(zé)各辦事處的費(fèi)用核定和控制工作。The Administrative Depar

25、tment is responsible for managing human resource andcontrolling non-production labor in order to improve productivityand reduce laborcost, and to provide salary and bonus sheets timely to the financial office;responsible for managing reception cost of JV, controllingand decreasingirrational cost, an

26、d putting and end to illegal outgoings;responsible fororganizing procurement plan for non-production equipment, office supplies andwelfare supplies, purchasing, delivering and managing these items, and checkingwith Financial Office periodically in order to make sure that the above-said itemsmatch wi

27、th financial accounts; responsible for control and check the cost of theliaison 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31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(quán)責(zé)發(fā)生制和借貸記帳法記帳。聯(lián)營體應(yīng)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(chǎn)負(fù)債表和損益表，報到管理委員會。第三章 貨幣資金的管理Chapter 3 Management of

28、 Monetary Found第九條 貨幣資金是企業(yè)的營運(yùn)資金， 只有確定合理的籌資渠道和資金結(jié)構(gòu)， 才能既保 證各種生產(chǎn)任務(wù)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(chǎn)， 所以必須健全貨幣資金的管理制度，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

29、 productive tasks can then be ensured as well as the use-cost of fund can be saved. Monetary fund, on the 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(yīng)根據(jù)下述優(yōu)先準(zhǔn)則確定Article 10

30、 To fulfill monetary funds required by project, the resources of fund shall be determined by the priority of following criteria:一）及時收取業(yè)主應(yīng)付的各種款項，包括預(yù)付款；(1) Get the all kinds of payment that shall be paid by the Employer, including the Advance Payment.二）聯(lián)營體各方提供的資金；在這種情況下，各方應(yīng)按其各自在聯(lián)營體中的參股比例并以管理委員會規(guī)定的格式和時

31、間將金額轉(zhuǎn)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.第十一條 為保證各母公司利益不受侵犯，聯(lián)營體不得向任何單位或個人提供擔(dān)保，未 經(jīng)管理委員會批準(zhǔn)不得出借資金。Article 11 To ensure the benefit of each parent

32、 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 聯(lián)營體將在日本東京和中國河北井陘開立銀行基本帳戶，工程預(yù)收款和結(jié)算 款等分別以日元和人民幣存入東京和井陘帳戶。動用以上帳戶的資金需要項目經(jīng)理和經(jīng)授 權(quán)的葛方代表聯(lián)合簽字。為方便對亞行支付的美元解匯，需要在井陘以葛方名義代表聯(lián)營 體開立銀行帳戶。Article 12 In acco

33、rdance with 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 JapaneseYen and RMB respectively. Joint signature of the Project Manager (or his

34、 representative) and other representative for CGGC is required for drawing money from the said accounts. For convenience of Exchanging US Dollar paid from ADB intoRMB,a General bank account is required to be set up in Jingxing County in the name of CGGC.第十三條 加強(qiáng)現(xiàn)金管理，保證現(xiàn)金的安全性。Article 13 Strengthen cas

35、h management and guarantee cash security一）嚴(yán)格控制現(xiàn)金的使用范圍。(1) Strictly control the usage scope of cash.二）嚴(yán)格控制庫存現(xiàn)金限額。(2) Strictly control the amount of cash in stock.三）建立健全現(xiàn)金資產(chǎn)內(nèi)部管理和控制制度。(3) Set up and perfect internal cash asset management and control system.第十四條 資金支付必須嚴(yán)格按照規(guī)定的審批程序辦理。Article 14 The cash p

36、ayment 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 or 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

37、他材料、低值易耗品、機(jī)械配件、結(jié)構(gòu)件、在建工程和不屬于固定資產(chǎn)的專用工具、專用設(shè)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, equipment and instrument which do not belong to fixed asset.第十七條 存貨按實際

38、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(yùn)雜費(fèi)，采購保管費(fèi)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, taxes, and etc.二）自制的存貨，按照制造過程中的各項實際支出計價。2)Self-made stocks shall be figured

39、 as the actual cost during the manufactureprocess.三）委托外單位加工的存貨，按照實際耗用的原材料或者半成品加運(yùn)雜費(fèi)和加工費(fèi)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.四）投資者投入的存貨，按照評估確認(rèn)或者合同、協(xié)議約定的價值計價

40、。4)Stocks devoted by investors shall be figured according to evaluation oragreed value from conract or agreement.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 figured according to the actual cost of same kind of stock in store, for which has not same kind of stock in store, the va

41、lue 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(fù)擔(dān)的運(yùn)雜費(fèi)、保險費(fèi)、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 amount listed on invoice plus freight and miscellaneous charges, premium and tax, for which without invoice, it shall be valued

42、 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。一切物資的進(jìn)出，都應(yīng)該有嚴(yán)格進(jìn)出計量驗收手續(xù)。有關(guān)管理部門應(yīng)對存貨進(jìn)行定期（每月一次）盤點，年 度終了前必須進(jìn)行一次全面的盤點清查。Article 18 Establish and prefect measure system, receiving and dispatching system and inventory system for stocked material. Strict procedure for measure and acceptance will be initialized

43、 for stock in and out of every material. Concerned managerial departments shall make an inventory of stocks periodically (monthly), and an overall stock-taking and checking must be performed before the end of every year.盤盈的存貨，按規(guī)定先作帳務(wù)處理，經(jīng)批準(zhǔn)后，沖銷管理費(fèi)用。盤虧、毀損和報廢的 存貨，先作帳務(wù)處理，查明原因批準(zhǔn)后，扣除過失人或保險公司賠款和殘料價值，計入采 購保

44、管費(fèi)或管理費(fèi)用。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。According to stipulation, inventory over will be accounted firstly and after approval, it will be used for charging off overhead cost. Inventory shortages, damaged or disabled inventory shall be accounted firstly, and when the reason is found and ap

45、proved, it shall be charged to purchase and storage charge or overhead cost after indemnity from insurer and remained value has been deducted. If the inventory damage belongs to abnormal losses, it shall be charge to no operation expense after indemnity from insurer and surplus value has been deduct

46、ed.第十九條 應(yīng)根據(jù)存貨的屬性、價值大小對存貨進(jìn)行科學(xué)的分類，對存貨進(jìn)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 固定資產(chǎn)管理Chapter 5 Management of Fixed Asset第二十條 聯(lián)營體的固定資產(chǎn)是指使用期限超過一年、單位價值在2000 RMB以上的機(jī) 械設(shè)備、運(yùn)輸車輛、各種施工器具。Article 20 The fixed assets of

47、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.第二十一條 固定資產(chǎn)分類。聯(lián)營體的固定資產(chǎn)分為：Article 21 Classification of Fixed Assets. The fixed assets of JV are classified as following:一）生產(chǎn)用固定資產(chǎn)1) P

48、roductive fixed assets1. 施工機(jī)械1. Construction machinery2、運(yùn)輸設(shè)備2. Transportation device3、動力設(shè)備3. Power equipment4、儀器及專用器具4. Instrument and special implement二）未使用固定資產(chǎn)2) fixed assets not in use三）不需用固定資產(chǎn)3) fixed assets not needed第二十二條 固定資產(chǎn)的計價。聯(lián)營體的固定資產(chǎn)按下列方法進(jìn)行計價：Article 22 Valuation of fixed assets, the fixe

49、d assets will be valuated according to following measures:一）購入的固定資產(chǎn)，按照買價加上支付的運(yùn)雜費(fèi)、保險費(fèi)、包裝費(fèi)、安裝調(diào)試費(fèi)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.二）

50、投資者投入的固定資產(chǎn)，按照評估確認(rèn)或者合同、協(xié)議約定的價值計價。2) Fixed assets devoted by investors shall be figured according to evaluation or agreed value from contract or agreement.三）接受捐贈的固定資產(chǎn)，按照發(fā)票帳單所列金額（無發(fā)票帳單的，按同類設(shè)備市價），加上由企業(yè)負(fù)擔(dān)的運(yùn)輸費(fèi)、保險費(fèi)、稅金、安裝調(diào)試費(fèi)計價。(3) Fixed assets endowed by others shall be valued as the bill price (if no bill

51、available, shall be valued as it market price) plus transportation cost,insurance premium, tax, installation and debugging cost and etc.四）盤盈的固定資產(chǎn)，按照同類固定資產(chǎn)的重制完全價值計價。(4) Surplus fixed assets shall be valued according to the completely value ofrebuilding the same kind of fixed assets.第二十三條 固定資產(chǎn)折舊。聯(lián)營體固定

52、資產(chǎn)折舊采用平均年限法，各類固定資產(chǎn)的折舊參照投標(biāo)時的比例確定，工程工期范圍內(nèi)折舊為 50% 65%。Article 23 Depreciation of Fixed assets. Composite life method will be adoptedfor the depreciation of fixed assets. And the depreciation of all kinds of fixedassets shall be determined in accordance with Tender Document with compositedepreciation of

53、 50%-65% within the duration of the project construction.第二十四條 固定資產(chǎn)的管理。Article 24 Management of Fixed Assets機(jī)電物資部在聯(lián)營體生產(chǎn)計劃的基礎(chǔ)上編制生產(chǎn)用設(shè)備的采購計劃，經(jīng)分管領(lǐng)導(dǎo)審核，報項目經(jīng)理批準(zhǔn)后，組織合同的評審及其采購、驗收、建立實物帳，并遞交相關(guān)資料及時到財務(wù)進(jìn)行掛帳。機(jī)電物資部應(yīng)加強(qiáng)對固定資產(chǎn)的實物管理工作，完善管理制度，定期與財務(wù)部門對帳，做到帳物、帳帳相符。A purchase program shall be madeby M&EDepartmentbased o

54、n the production plan,and after this purchase program has been checked by theleaders in charge and finallyapproved by Project Manager, the contract evaluation,purchase, check & acceptanceprocedure can be carried out, and related data and information shall be submittedto the Financial Office for

55、account. M&E Department shall strengthen and perfectthe management for the fixed assets, and check the account with Financial Officeperiodically, it shall be assured that the account confirms to real object, andaccount confirms to account.行政部應(yīng)在聯(lián)營體的年度預(yù)算內(nèi)提出各種非生產(chǎn)用辦公設(shè)備的采購計劃， 經(jīng)分管領(lǐng)導(dǎo)審 核，報項目經(jīng)理批準(zhǔn)后，組織采購、驗

56、收、建立實物帳，并遞交相關(guān)資料及時到財務(wù)進(jìn)行掛 帳。A purchase program for office equipment, which is for non-productionpurpose, shall be made by Administrative Department with in the annual budget of the joint venture, and after this purchase program has been checked by the leaders in charge and finally approved by Project

57、Manager, the contract evaluation, purchase, check & acceptance procedure can be carried out, and related data and information shall be submitted to the Financial Office for account.財務(wù)部門負(fù)責(zé)按批準(zhǔn)的采購計劃籌集資金，并按規(guī)定的審批、支付程序結(jié)算采購款項； 負(fù)責(zé)按固定資產(chǎn)驗收的有關(guān)手續(xù)分類建立固定資產(chǎn)財務(wù)帳和卡片。Financial Office shall be responsible for collecting funds in accordance with approved purchase program, and settle the purchase payment according to stipulated check and payment procedures, and also s