财务预算管理制度 Finance budget Management System 第一章 总则 Chapter 1: General Principle 第一条 为促进企业建立健全内部约束机制，进一步规范企业 财务管理行 为，推动企业加强预算管理和 XX 有限公司（以下简称集团公司）实施全面预 算管理的要求，结合实际情况，制定本制度。 Clause 1: The management system is made based on the reality and the objective of establishing the internal management system, improving finance management activity of the company, strengthening the finance budget management between the company XXX(hereunder mentioned as group company in short)。 第二条 本办法适用于 XXX 有限公司所属单位。 Clause 2 The system is applicable to subsidiaries of XXX 第二章 财务预算基本内容 Chapter 2: Basic content of finance budget and 第三条 预算管理是利用预算对企业内部各部门、各种财务及非财务资源进 行分配、考核、控制，以便有效地组织和协调企业的生产经营活动完成既定的 经营目标。 Clause 3 The financial budget is to allocate, manage, and control the financial and non-financial resources between different departments of the company, so that the business operation target can be achieved. 第四条 企业财务预算应当围绕企业的经营要求，以预算体系为基础，以经 营利润为目标， 以现金流为核心进行编制，并主要以财务预算报表形式予以充 分反映。 Clause 4: The financial budget shall serve the business operation requirement of the company, budget system is foundation, business profit is the target, and hardcore is cash flow. It shall be displayed by budget report. 第五条 企业财务预算编制时间分为两种：①按年度编制，目的为预计全年 度的全面经营情况和结果 ②按月度编制，目的为每月对生产经营的指导以及 资金使用的提前筹划和控制。 Clause 5: The timing of financial budget can be formed in two ways: ① formed annually, the objective is to forecast the annual business operation situation and outcome annually ② formed monthly, the objective is to provide guidance of business guidance monthly, plan and control of capital usage. 第三章 预算组织分工 Chapter 3: organization and work arrangement of budget 第六条 各企业总经理对企业财务预算的管理工作负总责，财务部负责财务 预算管理事宜，并对总经理负责。 Clause 6 the general manager is responsible for the general responsibility of financial budget, financial department will be responsible of specific work of financial budget and be responsible for general manger. 第七条 财务部主要拟订财务预算是根据生产部门和行政部门每月 25 日前 提供的生产指标计划和行政部门费用计划来制定的。 Clause 7 production department and administration department provides the production plan and cost of administration on 25 th every month， this will be the basis for financial budget made by financial department. 第八条 企业内部生产、物资、行政等职能部门具体负责本部门业务涉及的 财务预算的相关指标提供等工作，其部门主要负责人参与企业财务预算编制的 工作，并对本部门财务预算执行结果承担责任。 Clause 8 production department, material department, administration department etc, will be responsible for the providing information related to the financial budget. The major leader of the department will be responsible for formation of financial budget, and be responsible for the execution outcome. 第四章 财务预算的编制 Chapter 4 Formation of financial budget 第九条 预算编制是实现全面预算管理的关键环节，编制质量的高低直接影 响预算执行结果。财务预算编制要在企业财务部制定的编制方针指引下进行。 Clause 9 formation of financial budget is a critical part; the quality of the formation will directly affect the execution outcome. formation of financial budget shall be carried out within the guidelines of financial department of the company. 第十条 企业编制财务预算要按照先业务预算后财务预算的流程进行，并按 照各预算执行部门所承担经济业务的类型及其责任权限，编制成稿。 Clause 10 formation of financial budget shall follow the process of business budget first, financial budget second. The formation shall follow the business type, and responsibility of each department. 第十一条 业务预算是反映预算期内企业可能形成现金收付的生产经营活动 (或营业活动)的预算，一般包括销售或营业预算、生产 预算、制造费用预算、 产品成本预算、营业成本预算、采购预算、期间费用预算等，企业可根据本制 度第十条提供的数据编制。 Clause 11 Business budget is a budget that reflects the cash receipt and payment of business activity, it includes sales and management budget, production budget, manufacturing budget, production cost budget, business cost budget, procurement budget, period cost budget. The company can form the business budget as per the clause 10. 第十二条 财务预算主要以资金预算、预计资产负债表和预计损益表等形式 反映。企业应当按照公司制定的财务预算编制基础表格和财务预算指标计算口 径进行编制。 Clause 12 Financial budget mainly reflected by capital budget, forecast balance sheet, profit and loss sheet. The company shall form the it by the stipulated excel sheet form and calculation standard. 第十三条 编制企业财务预算，应按照“上下结合、分级编制、逐级汇总” 的程序进行。按照下达目标、编制上报、审查平衡、审议批准、下达执行等编 制程序进行编制，并制定详细的财务预算编制政策。 Clause 13 formation of financial budget shall follow the principle of “Up and down combination, grading, step by step summary” It shall be formed by the process of Target placement, reporting, reviewing, approval, issuance the implementation, and develop a detailed financial budget preparation policy. 年度财务预算编制结束后，于当年 11 月底前将财务预算方案上报集团公 司，经审查、汇总、平衡后批复各企业执行。 月度预算于上月月底前将财务预 算方案上报公司总经理处，经审查