資金收支管理辦法英文

FundsRevenueandExpenditureManagementMeasures

I.Introduction

Inthedailyoperationofourcompany,effectivemanagementoffundsrevenueandexpenditureiscrucialformaintainingfinancialstability,ensuringbusinesscontinuity,andachievinglongtermdevelopmentgoals.Thisdocumentaimstoprovideacomprehensiveandpracticalguideforallemployeesinvolvedinfinancialactivities.Weencourageeveryonetofamiliarizethemselveswiththesemeasuresandactivelyparticipateinthepropermanagementofcompanyfunds.

II.ScopeofApplication

Thesemeasuresapplytoalldepartments,subsidiaries,andaffiliatedentitieswithinourcompany.Allfinancialtransactions,includingbutnotlimitedtocash,banktransfers,andelectronicpayments,shallbesubjecttotheseregulations.

III.PrinciplesofFundsRevenueandExpenditureManagement

A.LegalityandCompliance

Wemustensurethatallfundsrevenueandexpenditureactivitiescomplywithrelevantnationallaws,regulations,andindustrystandards.Thisincludestaxlaws,accountingstandards,andfinancialregulatoryrequirements.Wehopethatallemployeeswilltaketheinitiativetounderstandandabidebytheselegalprovisionstoavoidanypotentiallegalrisks.

B.BudgetBasedManagement

Budgetingisthefoundationoffundsmanagement.Eachdepartmentshouldpreparedetailedannual,quarterly,andmonthlybudgetsforrevenueandexpenditure.Thesebudgetsshouldbebasedonreasonableforecastsofbusinessoperationsandstrategicplans.Weencouragedepartmentstoregularlycompareactualrevenueandexpenditurewiththebudgetandtaketimelycorrectiveactionsiftherearesignificantdeviations.

C.SeparationofDuties

Topreventfraudanderrors,weshouldimplementaclearseparationofdutiesinfundsmanagement.Differentemployeesshouldberesponsiblefordifferentaspectsoftherevenueandexpenditureprocess,suchasauthorization,recording,andcustodyoffunds.Forexample,thepersonwhoapprovesapaymentshouldnotbethesamepersonwhoprocessesthepaymentorreconcilestheaccounts.

D.TransparencyandAccountability

Allfundsrevenueandexpendituretransactionsshouldbetransparent.Weshouldmaintainaccurateanddetailedfinancialrecords,whichcanbeeasilyaccessedandaudited.Eachemployeeinvolvedinfinancialactivitiesisaccountablefortheiractions.Wehopethateveryonewilltaketheirresponsibilitiesseriouslyandensuretheintegrityofthefinancialinformation.

IV.ManagementofFundsRevenue

A.SourcesofRevenue

1.SalesRevenue:Thisisthemainsourceofrevenueforourcompany.Salesdepartmentsshouldensurethatsalescontractsareproperlyexecuted,andpaymentsarecollectedinatimelymanner.Weencouragesalesteamstoestablishgoodrelationshipswithcustomersanduseappropriatecreditmanagementstrategiestoreducetheriskofbaddebts.

2.InvestmentIncome:Ifthecompanyhasmadeinvestments,suchasinstocks,bonds,orotherfinancialinstruments,thefinancedepartmentshouldcloselymonitortheperformanceoftheseinvestmentsandcollectthecorrespondingincome.

3.OtherRevenue:Thismayincludeincomefromrentalproperties,royalties,orgovernmentsubsidies.Allsourcesofotherrevenueshouldbeproperlyidentified,recorded,andaccountedfor.

B.RevenueCollectionProcedures

1.InvoiceIssuance:Onceasaleismadeoraserviceisprovided,aninvoiceshouldbeissuedtothecustomerinatimelymanner.Theinvoiceshouldcontainaccurateinformationaboutthegoodsorservices,theamountdue,andthepaymentterms.

2.PaymentReminder:Ifacustomerfailstopaywithintheagreedupontime,thesalesorfinancedepartmentshouldsendpaymentreminders.Weencourageafriendlyandprofessionalapproachinthesereminderstomaintaingoodcustomerrelationships.

3.ReceiptandRecording:Whenapaymentisreceived,itshouldbepromptlyrecordedintheaccountingsystem.Thefundsshouldbedepositedintothecompany'sbankaccountassoonaspossible.

C.RevenueReconciliation

Regularrevenuereconciliationisnecessarytoensuretheaccuracyoffinancialrecords.Thefinancedepartmentshouldreconciletherevenuerecordedintheaccountingsystemwiththebankstatementsandotherrelevantdocuments.Anydiscrepanciesshouldbeinvestigatedandresolvedinatimelymanner.

V.ManagementofFundsExpenditure

A.TypesofExpenditure

1.OperatingExpenses:Theseincludeexpensesrelatedtothedaytodayoperationsofthecompany,suchassalaries,rent,utilities,andofficesupplies.Eachdepartmentshouldmanageitsoperatingexpenseswithintheapprovedbudget.

2.CapitalExpenditures:Theseareexpendituresfortheacquisitionoflongtermassets,suchasbuildings,equipment,orvehicles.Capitalexpendituresusuallyrequireahigherlevelofapprovalandshouldbecarefullyplannedtoensurethattheyareinlinewiththecompany'sstrategicgoals.

3.DebtRepayment:Ifthecompanyhasborrowedfunds,itisnecessarytomaketimelydebtrepayments.Thefinancedepartmentshouldmanagethedebtrepaymentscheduleandensurethattherearesufficientfundsavailableforrepayment.

B.ExpenditureApprovalProcedures

1.BudgetaryExpenditures:Forexpenditureswithintheapprovedbudget,theapprovalprocessshouldberelativelystreamlined.However,theamountandnatureoftheexpendituremaystilldeterminethelevelofapprovalrequired.Forexample,smallvalueexpendituresmaybeapprovedbydepartmentmanagers,whilelargerexpendituresmayrequiretheapprovalofseniormanagement.

2.NonbudgetaryExpenditures:Anyexpenditureoutsidetheapprovedbudgetshouldbecarefullyevaluated.Aspecialapprovalprocessshouldbeestablished,whichmayinvolveadetailedjustificationfromtherequestingdepartmentandtheapprovalofseniormanagementortheboardofdirectors.

C.PaymentProcedures

1.PaymentRequest:Beforemakingapayment,apaymentrequestformshouldbefilledout.Theformshouldincludeinformationsuchasthepayee,theamount,thepurposeofthepayment,andthesupportingdocuments.

2.PaymentApproval:Thepaymentrequestshouldbeapprovedbytheappropriatepersonaccordingtotheapprovalprocedures.Theapprovershouldcarefullyreviewtherequesttoensureitslegitimacyandcompliancewiththebudget.

3.PaymentExecution:Oncethepaymentisapproved,thefinancedepartmentshouldprocessthepaymentinaccordancewiththepaymentterms.Thepaymentshouldbemadethroughtheappropriatepaymentmethod,suchasbanktransferorcheck.

D.ExpenditureReconciliation

Similartorevenuereconciliation,expenditurereconciliationisalsoimportant.Thefinancedepartmentshouldreconcilethepaymentsmadewiththeinvoicesandotherrelevantdocumentstoensurethatthepaymentsareaccurateandlegitimate.

VI.CashManagement

A.CashHandling

1.CashReceipts:Whencashisreceived,itshouldbecountedimmediatelyandrecordedinacashregisteroracashreceiptlog.Thecashshouldbestoredinasecureplace,suchasasafe.

2.CashDisbursements:Cashdisbursementsshouldbemadeonlyforlegitimatebusinesspurposes.Allcashpaymentsshouldbesupportedbyproperdocumentation,suchasreceiptsorinvoices.

3.CashBalances:Thecompanyshouldmaintainanappropriatelevelofcashbalancestomeetitsdailyoperationalneeds.Excessivecashbalancesmayresultinidlefunds,whileinsufficientcashbalancesmayleadtoliquidityproblems.

B.CashReconciliation

Thecashbalanceintheaccountingsystemshouldbereconciledwiththeactualcashonhandonaregularbasis.Anydiscrepanciesshouldbeinvestigatedandresolvedpromptly.

VII.BankAccountManagement

A.BankAccountOpeningandClosing

1.Opening:Theopeningofanewbankaccountshouldbecarefullyconsideredandapprovedbyseniormanagement.Thecompanyshouldchooseareliablebankandensurethattheaccountmeetsthecompany'sbusinessneeds.

2.Closing:Ifabankaccountisnolongerneeded,itshouldbeclosedinapropermanner.Allfundsintheaccountshouldbetransferredtoanotheraccount,andtheaccountshouldbereconciledandclosedwiththebank.

B.BankAccountMonitoring

Thefinancedepartmentshouldcloselymonitorthecompany'sbankaccounts.Regularbankstatementsshouldbeobtainedandreconciledwiththeaccountingrecords.Anyunusualtransactionsoraccountactivitiesshouldbeinvestigatedimmediately.

C.OnlineBankingSecurity

Ifthecompanyusesonlinebankingservices,strictsecuritymeasuresshouldbeimplemented.Thisincludesusingstrongpasswords,protectingaccesstoonlinebankingaccounts,andregularlyupdatingsecuritysoftware.

VIII.InternalAuditandSupervision

A.InternalAudit

Weencouragetheestablishmentofaninternalauditfunctionwithinthecompany.Theinternalauditteamshouldconductregularauditsofthefundsrevenueandexpendituremanagementprocesses.Theauditsshouldfocusoncompliancewiththesemeasures,theaccuracyoffinancialrecords,andtheeffectivenessofinternalcontrols.

B.SupervisionbyManagement

Seniormanagementshouldalsoplayanactiveroleinsupervisingthefundsmanagementactivities.Theyshouldreviewthefinancialreportsregularly,monitortheperformanceofthebudget,andtakeappropriateactionstoaddressanyissuesorrisks.

IX.TrainingandEducation

Wehopethatallemployeesinvol