财务制度内控制度Finance System.doc

PAGE PAGE 1 公司 财务制度（内控制度） FINANCE SYSTEM 第一章　 总则 Chapter One General Provisions 第一条　为了提升本公司财务管理水平，加强内部会计监督，维护社会主义市场经济秩序，根据《中华人民共和国会计法》、《内部会计控制规范》等法律法规，制定本财务制度。 Article 1 For the purpose of promoting the level of financial management of our company, strengthening internal accounting control, and keeping the market economy in order, according to 《the Peoples Republic of China Accountancy Law 》,《The Internal Accounting Control Criterion 》etc，specially constitute this financial system。 第二条　本财务制度是指公司为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。 Article 2 The financial system means a series of methods, measures and procedures of control for improving the quality of accounting information, protecting safety and integrity of properties, executing involved law and bylaw. 第三条 总经理对本公司财务制度的建立健全及有效实施负责，财务部长对内部会计控制负责。 Article 3 The general manager is responsible for setting up soundly and executing effectively of the finance system, the finance manager is in charge for the internal accounting control. 第四条　制订本制度是为了达到以下基本目标： Article 4 Constituting this system is for following objectives: (一)规范公司会计行为，保证会计资料真实、完整。 ( 1 ) Have a norm of accounting behaviors, ensure reality and integrity of accounting information.. 　　(二)堵塞漏洞、消除隐患，防止并及时发现、纠正错误及舞弊行为，保护公司财产的安全、完整。 ( 2 ) Stop up loophole, remove hidden trouble, prevent and discover, correct mistakes and embezzlement in time, protect the safety and integrity of the company’s property. (三)确保国家有关法律法规和公司内部规章制度的贯彻执行。 (3) Ensure the involved national law and bylaw of company to carry out. 第五条　根据以下基本原则制订和实施财务制度： Article 5 Based on the following principles, constituting and executing the finance system: (一)遵守国家有关法律法规，考虑公司的实际情况。 (1) Obeying with relevant national laws and regulation, thinking over the actual circumstance of company. (二)约束公司内部涉及会计工作的所有人员，任何个人都不得拥有超越财务制度的权力。 (2) Restrict all staffs of company who involve in accounting work, and anyone can not own a power beyond the finance system. (三)涵盖公司内部涉