【導(dǎo)讀】和〈〈*****-****.JV協(xié)議〉〉，制定本管理辦法。實施細則、辦法的指導(dǎo)文件。聯(lián)營體在本辦法原則下，制定〈〈會計核算辦法〉〉、〈〈財務(wù)支付審。批規(guī)定〉〉、《業(yè)務(wù)招待費管理辦法》、《職員差旅費報銷規(guī)定》等有關(guān)辦法、制度。第四條聯(lián)營體財務(wù)管理的基本原則是：建立健全財務(wù)管理制度，做好財務(wù)管理基礎(chǔ)工作，嚴格遵守中國的各項法律法規(guī)，加強財務(wù)監(jiān)督和檢查，如實反映財務(wù)狀況，依法繳納各種稅收，保證投資者權(quán)益不受侵犯。實地反映財務(wù)狀況，參與和協(xié)助領(lǐng)導(dǎo)決策；認真實行財務(wù)監(jiān)督，維護財經(jīng)紀律。務(wù)主管協(xié)助項目經(jīng)理領(lǐng)導(dǎo)聯(lián)營體財務(wù)管理和會計核算工作，主持財務(wù)管理日常工作。

　　

【正文】 cle 38 In accordance with the JV Agreement, the profit after taxes paid during the carrying out of the project, shall be forwarded to undistributed profit at the end of each financial year. After the pletion of the project, it shall be distributed or burdened by the Parties in portion of their share. 第九章 聯(lián)營體財務(wù)預(yù)算管理 Chapter 9 Financial Budget Management 第三十九條 聯(lián)營體實行財務(wù)預(yù)算管理。建立財務(wù)預(yù)算制度，按年度編制財務(wù)預(yù)算。 Article 39 Financial Budget management shall be applied for the Joint Venture. And the financial budget system will be established with financial budget making out for every year. 第四十條 聯(lián)營體財務(wù)預(yù)算內(nèi)容。聯(lián)營體的財務(wù)預(yù)算由一系列具體預(yù)算組成，包括資產(chǎn)負債預(yù)算、損益預(yù)算和現(xiàn)金流量預(yù)算。 Article 40 Content of financial budget. The financial budget is posed by a series of specific budgets, including budget for charges on assets, profit and loss budget and cash flow budget. 第四十一條 聯(lián)營體財務(wù)預(yù)算的編制方法。 Article 41 Method for making out financial budget. （一） 財務(wù)預(yù)算的編制程序 (1) Procedures for making financial budget 編制財務(wù)預(yù)算應(yīng)在每年預(yù)計完成工程量的基礎(chǔ)上進行。編制時應(yīng)采用自上而下，自下而上反復(fù)修訂、平衡的方法，最后報請項目經(jīng)理批準后下達執(zhí)行。具體程序如下： The financial budget shall be made on the base of yearly expected pleted construction quantities. The financial budget shall be made from highlevel management body to lowlevel management, and revised from lowlevel management body to highlevel management, and will be issued for execution after approved by the Project Manager. The detailed procedure is as following： 由聯(lián)營體提出一定時期應(yīng)完成的工程施工任務(wù)。 1. A construction objective to be finished within a certain period shall be raised by the joint venture. 聯(lián)營體各部門在投標預(yù)算的基礎(chǔ)上，編制本部門預(yù)算草案。 2. Every department shall make a drafted department budget on the base of the tender budget. 由財務(wù)部對各部門草案進行審核、歸集、調(diào)整，匯總編制總預(yù)算，報項目經(jīng)理批準。 3. The drafted budget then will be checked, adjusted and collected by Financial Office to make a general budget and to submit to the Project Manager for approval. 將批準的預(yù)算下達各部門執(zhí)行。 4. After approved, the budget shall be issued to every department for execution. （二） 財務(wù)預(yù)算的編制期 (1) Financial budget period 聯(lián)營體的財務(wù)預(yù)算編制期為一年，預(yù)算期限為每年一月至十二月，每年十一月十日前召集預(yù)算編制，二十日前各部門上交預(yù)算草案，二十五日前將總預(yù)算報項目經(jīng)理批示，執(zhí)委會批準。 The period for financial budget is 1 year from January to December every year. Before December 10 of every year the budget making shall be started and before 20th of December the drafted budget shall be submitted by every department, before 25th, the general budget shall be submitted to the Project Manager for review, and to the Executive Committee for approval. 為便于財務(wù)預(yù)算的執(zhí)行，年度預(yù)算應(yīng)分月列示。 To facilitate the execution of financial budget, annual budget shall be figured out by month. 第四十二條 財務(wù)預(yù)算的執(zhí)行。每月應(yīng)召開一次由相關(guān)領(lǐng)導(dǎo)和相關(guān)部門參加的資金平衡會，調(diào)整和執(zhí)行財務(wù)預(yù)算。 Article 42 Execution of financial budget. A fund balance meeting shall be convened every month with related leaders and departments attended to adjust and execute the financial budget. 第十章 財務(wù)報告和財務(wù)評價 Chapter 10 Financial Report and Financial Evaluation 第四十三條 聯(lián)營體對外報送的財務(wù)決算報告包括財務(wù)報表、報表附注和財務(wù)情況說明書。財務(wù)報表包括資產(chǎn)負債表、損益表、現(xiàn)金流量表、利潤分配表等。 Article 43 The financial final reports to be sent out of the joint venture include financial statement, attachment to the statement and explanatory statement on financial condition. Financial reports include balance sheet, profit and loss statement, statement of cash flow, statement of profit distribution and etc. 第四十四條 聯(lián)營體財務(wù)報告必須于會計年度終了后一季度內(nèi)提交 管理委員 會審查。 Article 44 Financial report must be submitted to the MC for examination within the first season after the end of a financial year. 第四十五條 財務(wù)情況說明書，應(yīng)主要說明以下問題： Article 45 The explanatory statement on financial condition shall mainly state the following issues: （一）聯(lián)營體基本情況。 (1) Fundamental information of the Joint Venture. （二）生產(chǎn)經(jīng)營狀況，利潤實現(xiàn)，資金增減和周轉(zhuǎn)、財務(wù)收支、稅金繳納、各項物資財產(chǎn)變動等情況。 (2) Production operation status， realization of profit， increase, decrease and circulation of funds, financial revenue and expenditure, taxation status, variation of every material and property, and etc. （三）對某些重要項目采用的財務(wù)會計方法及其變動的情況和原因；對本期或者下期財務(wù)狀況發(fā)生重大影響的事項；資產(chǎn)負債表日后至報出財務(wù)報告前發(fā)生的對聯(lián)營體財務(wù)狀況變動有重大影響的事項；為便于理解財務(wù)報告需要說明的其他事項。 (3) Financial accounting method adopted for major items, and their variation status and causes。 main issues that may cause great effect to the financial status of current period or next period。 main issues that may cause great effect on the changing in financial status form the date property balance sheet is made out to the date before submit a financial report。 other issues needed for easy understanding of financial report. （四）各項規(guī)章制度執(zhí)行情況。 (4) Execution status of every rules and regulations. （五）財務(wù)管理工作中的成績和缺點，提出加強財務(wù)管理，提高資金使用效果，增加利潤的主要措施和今后的改進意見。 (5) Success and shorting of financial management works。 main measures and improvements for strengthening financial management, enhancing the fund usage effectiveness and increasing profits. 第四十六條 聯(lián)營體總結(jié)、考核和評價財務(wù)狀況及經(jīng)營成果的財務(wù)指標包括償債能力指標、營運能力指標、盈利能力指標。 Article 46 The financial indices for summarizing, examination and assessment of financial status includes credit capacity indices, operation ability indices and profitability indices. （一）償債能力指標主要有資產(chǎn)負債率、流動比率和速動比率，用于評價舉債經(jīng)營狀況和償債能力。 (1) Credit capacity indices mainly include rate of charges on assets, liquidity rate, and quick rate, the indices is used to evaluate the status of trading on equity and credit capacity. （二）營運能力指標主要有總資產(chǎn)周轉(zhuǎn) 率、流動資產(chǎn)周轉(zhuǎn)率，評價公司使用經(jīng)濟資源或資本的效率及有效性。 (2) Operation ability indices mainly include turnover of total assets, turnover of current assets, this indices is used to evaluate the efficiency and validity of economic resources and capital of the joint venture. （三）盈利能力指標主要有工程結(jié)算利潤率、總資產(chǎn)報酬率等，反映聯(lián)營體盈利能力和水平。 (3) Profitability indices mainly include the profit rate for project settlement, rate of return on total assets and etc., it reflect the profitability and level of joint venture. 主要財務(wù)指標計算公式： Calculation formula for main financial indices