09-财务预算管理制度【中英文对照版】.docx

财务预算管理制度 Finance budget Management System 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 and 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 财务预算基本内容 Chapter 2: Basic content of finance budget 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. 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