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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
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