亞行財(cái)務(wù)管理培訓(xùn)

1、亞行財(cái)務(wù)管理培訓(xùn)培訓(xùn)內(nèi)容亞行財(cái)務(wù)管理政策亞行財(cái)務(wù)管理政策亞行財(cái)務(wù)管理政策和指南亞行章程亞行政策:反腐敗治理亞行投資工程的財(cái)務(wù)治理與管理指南借款人手冊(cè)：亞行資助工程的財(cái)務(wù)治理與管理亞行的總體期望ADB General Expectations (continued)亞行的總體期望續(xù)財(cái)務(wù)管理指南的目標(biāo)是.FM Guidelines Structure財(cái)務(wù)管理指南的構(gòu)造FM Handbook for Borrowers財(cái)務(wù)管理借款人手冊(cè)工程分類不符合這些標(biāo)準(zhǔn)的執(zhí)行機(jī)構(gòu)和工程被定義為“非贏利性Project Types and Treatments工程類型和處理方法準(zhǔn)備和提交財(cái)務(wù)報(bào)告準(zhǔn)備和提交財(cái)務(wù)報(bào)告

2、Session Outline 本節(jié)概覽Basic Principles 根本原那么Annual Financial Statements年度財(cái)務(wù)報(bào)表Composition of Financial Statements財(cái)務(wù)報(bào)表的構(gòu)成Financial Reporting Requirements財(cái)務(wù)報(bào)告要求Accounting Statements & Financial Reports會(huì)計(jì)報(bào)表和財(cái)務(wù)報(bào)告Accounting Statements & Financial Reports會(huì)計(jì)報(bào)表和財(cái)務(wù)報(bào)告Submission Requirements財(cái)務(wù)報(bào)告提交要求ADB Co

3、mpliance Categories亞行的合規(guī)類別ADB Compliance Categories (continued)亞行的合規(guī)類別續(xù)僅提交了未經(jīng)審計(jì)的工程報(bào)表和財(cái)務(wù)報(bào)表僅提交了未經(jīng)審計(jì)的工程報(bào)表和財(cái)務(wù)報(bào)表ADB Policy on Late or Unacceptable Financial Reports亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策ADB Policy on Late or Unacceptable Financial Reports (continued) 亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策續(xù)ADB Expectations 亞行的期望Class

4、ifications of Audit Opinions審計(jì)意見(jiàn)分類Classifications of Audit Opinions審計(jì)意見(jiàn)分類Audit Management Letters審計(jì)管理意見(jiàn)書Financial Covenants財(cái)務(wù)約文財(cái)務(wù)約文Session Outline 本節(jié)概覽Financial Covenants are Designed to 財(cái)務(wù)約文的設(shè)計(jì)旨在 Types of ADB Financial Covenants亞行財(cái)務(wù)約文的種類提交已審計(jì)財(cái)務(wù)報(bào)表經(jīng)營(yíng)約文: 收益率 (ROR)自籌資金比率 (SFR)一般物價(jià)水平營(yíng)業(yè)比率損益平衡資本構(gòu)造約文 :償債保證比借款 : 權(quán)益比率借貸限制資本充足率流動(dòng)性約文 :流動(dòng)比率速動(dòng)比率Financial Covenants: Common Issues財(cái)務(wù)約文方面的常見(jiàn)問(wèn)題Financial Covenants: Common Issues財(cái)務(wù)約文方面的常見(jiàn)問(wèn)題ADB Policy on Non-compliance亞行處理不合規(guī)情況的政策Fina