工程联营体财务管理手册

联营体管理手册MANAGEMENTMANUAL事务部AdministrativeDepartment第0次修改第1版CWGSJointVenturePage1*****-****.JV财务管理办法第一章总则ChapterOneGeneral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，根据中国有关部门法律法规和〈〈*****-****.JV协议〉〉，制定本管理办法。Article1Tonormalizefinancialaffairsof*****-****JointVenture,thisRegulationisestablishedbasedonrelatedlawsandregulationsofChina,Agreementof*****-****JointVenture.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。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。Article2ThisRegulationappliesfordepartmentsandinternalaccountingunitsofT-CJointVenture.It'sasupervisingdocumentforformulatingotherenforcementregulationsoffinancialmanagementforT-CJointVenture.BytheprincipleofthisRegulation,relatedmeasuresandsystems,suchasMeasuresofBookkeepingOperation,ExaminationandApprovalProvisionofFinancePayment,ManagementMeasuresofBusinessEntertainmentandProvisionofTravelExpenseClaimforStaff,areestablished.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。Article3TheobjectiveoffinancialmanagementofT-CJointVentureistoraise,manageanddistributefundscientifically,andtomaximizeJV'sfortune.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作，严格遵守中国的各项法律法规，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。Article4Thebasicprincipleoffinancialmanagementistoestablishandprefectthefinancialcontrolsystem,carryoutelementworksoffinancialmanagement,observelawsandregulationsofChina,strengthenfinancialsupervisionandinspection,dojusticetofinancialstatus,paydifferentkindsoftaxesaccordingtolaws,andguaranteetheinvestor'srightsandinterestsnottobeviolated.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。Article5ThetaskofJV'sfinancialmanagementistoraisingfundsreasonablyandefficientlytosatisfyrequirementsofproductionoperation,disposefundsscientificallytoenhancetheefficiencyoffundsusage,todistributetheincomeofT-CJVproperlyandmanagethefinancialrelationshipbetweenJVandotherunitsfairly,toreportfinancialstatusveritablyandtimelyandparticipateandassistJV'sleadershiptomakedecision;tocarryoutfinancialsupervisionandprotectfinancialandeconomicdisciplineseriously.联营体管理手册MANAGEMENTMANUAL事务部AdministrativeDepartment第0次修改第1版CWGSJointVenturePage2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。Article6ThecontentofJV'sfinancialmanagementismonetaryfundmanagement,inventorymanagement,fixedassetsmanagement,costmanagement,profitmanagement,aswellasfinancialsupervision.第二章联营体财务管理体制及工作职责Chapter2FinancialManagementSystemandWorkResponsibility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，联营体管理委员会享有各种重大事项的决策权，项目经理在管理委员会的授权下，全面负责财务管理工作；财务主管协助项目经理领导联营体财务管理和会计核算工作，主持财务管理日常工作。Article7T-CJointVentureisabusinessaccountingentity,whichisformedbyjointinvestment,jointbenefitandjointriskofeachparentcompany.TheManagementCommittee（MC）hasdecision-makingauthorityforimportantaffairs,withauthorizationfromtheMC;theProjectManagertakeschargeofoverallfinancialmanagementworks.TheFinancialChief'sresponsibilityistoassisttheProjectManagertoperformfinancialmanagementandbookkeeping,alsoheisinchargeofroutineworksoffinancialmanagement.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。Article8Everyfunctionaldepartmentmustperformitsresponsibilitywithrespecttoitsfinancialmanagementworks.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，改善和加强财务管理工作；参与联营体各种合同洽谈工作。TheFinancialOffice'sresponsibilityistotakechargeofroutineworksoffinancialmanagementandauditingworks;todrawupmeasuresforfinancialmanagementandbookkeepingoperation;toorganizeplansforfinancialreceiptsandexpenditures,andcarryouttheplansafterapproval;toraisefundsrequiredbytheJV,manageandusethefundsproperlyastomaximumtheefficiencyoffunds;totakechargeofprofitmanagement,taxmanagement,fixedassetmanagement,andcostcontrolmanagementtostrengthenfinancialsupervision;toworkoutfinancialbudgetreportandfinalaccountsreport,collectinformationwithrespecttofinancialmanagement,bookkeepingoperationandbusinessactivity;toprovideinformationabouteconomicactivityanalysisandbusinessfinancestatus,enhanceandstrengthenthe联营体管理手册MANAGEMENTMANUAL事务部AdministrativeDepartment第0次修改第1版CWGSJointVenturePage3financialmanagementworks;toparticipateindifferentkindsofcontractnegotiationoftheJV.合同管理部门应及时向业主办理已完工程的结算工作，及时向财务递交合格的确认收入的凭证；负责牵头分包工程的招标及合同洽谈工作，召集相关部门进行合同的评审，确定合理的分包单位，及时提供分包单位已干工程的结算资料并递交财务入帐；牵头编制各所属单位、部门的月、年度收入预算和成本定额，下达有关考核指标，做好成本控制工作;协助财务部门搞好财务预算管理；每月28日前提供编制月资金流计划所需资料；编制季度、半年或年资金流计划所需资料根据通知时间提供。TheContractManagementOfficeshallperformsettlementfromtheEmployerinatimelymanner,andsubmitqualifiedandconfirmedvouchertotheFinancialOfficeintime;it'sresponsibleforinvitationofbiddingandnegotiationofanysubcontractwork,conveningconcerneddepartmentsforproceedingsubcontractevaluation,determiningqualifiedsubcontractor,andprovidingsettlementmaterialsofsubcontractorforFinancialOfficeforfinancialentry;it'salsoresponsibleforsettingupmonthandannualrevenuesbudget,costquota,relativeevaluationcriteriaforeachsubordinateunitanddepartmentinordertocarryoutcostcontrolandassisttheFinancialO