XXX公司金融会计（CH-EN）

财务预算决算管理制度

Financial budget and final accounting management system

财务预算管理基本内容

Basic contents of financial budget management

预算管理是利用预算对企业内部各部门的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。

Budget management is to use the budget to allocate, assess and control various financial and non-financial resources of various departments within the enterprise so as to effectively organize and coordinate the production and operation activities of the enterprise and complete the established business objectives.

企业财务预算是企业全面预算的重要组成部分，是企业全面预算的中心，企业财务预算是在预测和决策的基础上，围绕企业战略目标，对一定时期内企业资金取得和投放，各项收入和支出、企业经营成果及其分配等资金运动所作的具体安排。

The financial budget of the enterprise is an important part of the comprehensive budget of the enterprise. It is the center of the comprehensive budget of the enterprise. The financial budget of the enterprise refers to the specific arrangements made on the financial movements such as the acquisition and release of the enterprise fund, the various income and expenditure, the operation results of enterprise and their allocation within a certain period of time, based on the forecasting and decision-making, revolving around the strategic objective of the enterprise.

财务预算与业务预算、资本预算、筹资预算共同构成企业的全面预算。

The financial budget, the business budget, the capital budget and the fund-raising budget together constitute the comprehensive budget of the enterprise.

企业财务预算应当围绕企业的战略要求和发展规划，以业务预算、资本预算为基础，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。

The enterprise’s financial budget shall revolve around the strategic requirements and development plan of the enterprise, set the business budget and capital budget as the basis, the operation profits as the objectives, and the cash flow as the core to prepare, and make it fully reflected in the form of financial budget statement.

总经理对企业财务预算管理工作负总责、财务总监负责财务预算管理的具体事宜，并对总经理负责。

The General Manager shall assume total responsibility for the financial budget management of the enterprise. The Chief Financial Officer shall be responsible for the specific matters of the financial budget management and shall be responsible for the General Manager.

企业内部生产、投资、物流、人力资源等职能部门具体负责本部门业务涉及的财务预算的编制、执行、分析、控制等工作，并配合企业财务部门会做好企业总预算的综合平衡、协调、分析、控制、考核等工作。

The functional departments of internal production, investment, logistics and human resources of the enterprise shall be specifically responsible for the preparation, implementation, analysis and control of the financial budget involved in the business of the department, and shall cooperate with the Finance Department of the enterprise to comprehensively balance, coordinate, analyze, control and assess the overall budget of the enterprise.

其主要负责人参与企业总财务预算的工作，并对本部门财务预算执行结果承担责任。

The main principal participates in the work of the general financial budget of the enterprise and assumes the responsibilities for the implementation results of the financial budget of the department.

企业编制财务预算要按照内部经济活动的责任权限进行，并遵循以下基本原则和要求：

The preparation of the financial budget by the enterprise shall be carried out in accordance with the responsibility permissions of the internal economic activity, and shall abide by the following basic principles and requirements:

坚持效益优先原则，实行总量平衡，进行全面预算管理。

To adhere to the principle of efficiency priority, implement total balance and carry out comprehensive budget management.

坚持积极稳健原则，确保以收定支，加强财务风险控制。

Adhere to the principle of being proactive and prudent, ensure that the expenditure is determined by the revenue and enhance the control of financial risks.

坚持权责对等原则，确保切实可行，围绕经营战略实施。

Adhere to the principle of authority with corresponding responsibility to ensure the feasibility and implement around the business strategy.

企业编制财务预算要按照先业务预算、资本预算、筹资预算，后财务预算的流程进行，并按照各预算执行单位所承担经济业务的类型及其责任权限，编制不同形式的财务预算。

The preparation of the financial budget of an enterprise shall be in accordance with the procedures of first business budget, capital budget, and fund-raising budget as well as post financial budget. Different forms of financial budget shall be prepared in accordance with the type of economic business undertaken by the budget implementation unit and its responsibility permissions.

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话动（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，企业可根据实际情况参照公司具体要求编制。

Business budget is a budget that reflects the production and operation activities (or business activities) that an enterprise may form cash receipts during the budget period, which generally includes sales or business budget, production budget, manufacturing cost budget, product cost budget, operating cost budget, procurement budget, period cost budget and so on. The enterprise can prepare with reference to the actual situations of the Company.

资本预算是企业在预算期内进行资本性投资活动的预算，主要包括固定资产投资预算、权益性资本投资预算和债券投资预算。

Capital budget is the budget for the enterprise to carry out the capital investment activities during the budget period, mainly including fixed asset investment budget, equity capital investment budget and bond investment budget.

筹资预算是企业在预算期内需要新借入的长短期借款以及对原有借款还本付息的预算，主要依据企业有关资金需求决策资料、期初借款余额及利率等编制。

Fund-raising budget is the budget of the short-term and long-term loan that the enterprise needs to borrow in the budget period and the budget for repayment of the original loan and interest, which is mainly prepared based on the decision-making information about the capital requirements of the enterprise, the opening loan balance and the interest rate.

财务预算主要以现金预算、预计资产负债表和预计损益表等形式反映。

Financial budget is mainly reflected in cash budget, expected balance sheet and expected income statement.

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。

The enterprise shall prepare the basic form according to the financial budget established by the Company and calculate the caliber according to the financial budget indicator for preparation.

企业财务预算可以根据不同的预算项目，分别采用固定预算、弹性预算、滚动预算、零基预算、概率预算等方法进行编制。

The financial budget of enterprise can be prepared according to different budget items, such as the methods of fixed budget, elastic budget, rolling budget, zero-based budget, probability budget, etc.

同时在编制时，为确保预算的可执行性，可设立一定的预备费作为预算外支出。

At the same time, during the preparation, in order to ensure the enforceability of the budget, certain preparatory expenses can be established as off-budget expenditures.

企业财务预算一经批复下达，各预算执行单位必须认真组织实施。

Once the financial budget of the enterprise is approved and issued, the budget execution units shall carefully organize the implementation.

并将财务预算指标层层分解，从横向和纵向落实到内部各部门、各环节和各岗位，形成全方位的财务预算执行责任体系。

The financial budget indexes shall be decomposed down to every level. Implement them to the internal departments, links and positions horizontally and vertically so as to form an all-dimensional financial budget implementation responsibility system.

控制方法原则上依金额进行管理，同时运用项目管理、数量管理等方法。

The control methods shall be, in principle, managed according to the amount, and the methods of project management and quantity management shall be applied at the same time.

企业应强化现金流量的财务预算管理，按时组织预算资金的收入，严格控制预期算资金的支付，调节资金收付平衡，控制支付风险。

The enterprise shall strengthen the financial budget management of the cash flow, organize the income of the budget funds on time, strictly control the payment of the expected fund, adjust the balance of fund receipt and control the payment risks.

对于预算内的资金拨付，按照授权审批程序进行。

For the funds allocation within the budget, they shall be carried out in accordance with the authorization and approval procedures.

对于预算外的项目支出，应当按财务预算管理制度规范支付程序。

For the off-budget project expenditures, they shall standardize the payment procedures in accordance with the financial budget management system.

对于无合同、无凭证、无手续的项目支出，不予支付。

For the project expenditures with no contracts, evidences or formalities, the implementation of the payment shall be refused.

企业应当严格执行成本费用和期间费用预算，努力完成利润指标。

The enterprise shall strictly implement the cost and the period expense budget, and work hard to complete the profit index.

一般情况下，没有预算的，要坚决控制其发生。

Generally, in case of no budgets, it is necessary to resolutely control its occurrence.

对费用预算实行不可突破法，节约奖励，且预算项之间原则上不得挪用。

The cost budget shall be subject to the non-breakthrough method, the award shall be saved, and the budget items shall not be misappropriated in principle.

在日常控制中，企业应当健全凭证记录，完善各项管理规章制度，严格执行生产经营用度计划和成本费用的定额、定率标准，加强适时的监控。

In the daily control, the enterprises should improve the voucher records, improve various management rules and regulations, strictly implement the quota and rate standards for production and operation plan and expense, and strengthen timely monitoring.

各预算管理职能部门都要相应建立财务预算管理簿，按预算的项目详细记录预算额、实际发生额、差异额、累计预算额、累计实际发生额、累计差异额。

Each budget management functional department shall establish the financial budget management book accordingly and make detailed records of the budget amount, actual amount, difference amount, cumulative budget amount, cumulative actual amount, and cumulative difference amount according to the items of the budget.

在管理过程中，对纳入预算范围的项目由财务总监进行控制和监督，并逐步借助计算机系统进行管理。

In the process of management, the projects that have been included in the budget scope shall be controlled and supervised by the Chief Financial Officer, and shall be managed gradually with the aid of the computer system.