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中英合作水资源需求管理项目财务管理手册的目的在于帮助项目管理人员有效地管理项目地财政援助资金（FA）。与其他“管理规定”不同的是，本手册是根据中国的现行法规和英国国际发展部的有关要求编制的。本手册用于指导各项目办的工作，帮助项目人员解答疑问，解决工作中可能遇到的具体问题。项目人员应当遵守本手册的规定，对规定的任何改动需得到项目经理和国际专家组长的一致同意，并要报告英国国际发展部和中国水利部。
本手册共包括三章和一个附录。第一章－－赠款的使用及其申请，介绍了英国国际发展部赠款资金的使用范围以及申请报帐的程序和相关文件要求。第二章－－内部控制，介绍了各项目办必须采用的会计程序和内部控制要求，目的在于保证本项目能够及时准确地提出会计报告。第三章－－会计核算，介绍了适用于本项目的会计核算办法，包括会计术语、所需财务报表及其使用指导。附录一－－项目简介，目的在于帮助项目财务管理人员更好地了解有关项目内容和资金预算。 |
The purpose of the Financial Management Manual for Water Resources Demand Management Assistance Project (WRDMAP) is to assist the project management staff, especially the financial management staff of the project better carry out their financial management work. Unlike other “managerial regulations”, this Manual is prepared based on the exiting State laws and regulations and the requirements given by DFID. Therefore, the intention to prepare this Manual is to guide work, assisting the project management staff, especially the financial management staff to solve the problems during their work and to answer the question of “HOW TO”. For this end, the requirements raised by this Manual are not necessary to meet. However, if any financial management work of the project does not follow the requirements raised by this Manual, sufficient reasons should be given and got agreement from CPMO and DFID.
This Manual includes three chapters and one annex.
Chapter One – Grant Uses and Claims, introducing the scope of use of DFID Grant and the procedures for claims and requirements on relevant documents for claims.
Chapter Two – Internal Control, introducing the requirements on accounting internal control to ensure the accuracy and timeliness of the accounting information of the project.
Chapter Three – Accounting, introducing the accounting methods suitable for the project, including Chart of Accounts and accounting statement and their uses and preparation.
Annex One – Project Introduction, to help the financial management staff better understand the project activities and their budgets. |
