亞行財(cái)務(wù)管理培訓(xùn)

亞行財(cái)務(wù)管理培訓(xùn)第一頁(yè)，共38頁(yè)。培訓(xùn)內(nèi)容亞行財(cái)務(wù)管理政策世亞行工程貸款核算方法及財(cái)務(wù)報(bào)表的編制亞行工程的審計(jì)和常見(jiàn)的審計(jì)問(wèn)題2第二頁(yè)，共38頁(yè)。亞行財(cái)務(wù)管理政策ADBFinancialManagementPoliciesandGuidelines

亞行財(cái)務(wù)管理政策和指南PreparingandSubmittingFinancialReports

準(zhǔn)備和提交財(cái)務(wù)報(bào)告AuditorReportsandOpinions:ADBRequirements審計(jì)報(bào)告和審計(jì)意見(jiàn)：亞行的要求FinancialCovenants

財(cái)務(wù)約文

3第三頁(yè)，共38頁(yè)。亞行財(cái)務(wù)管理政策和指南ADBCharterADBpolicyonAnticorruptionGovernanceGuidelinesfor

FinancialgovernanceandmanagementofinvestmentprojectsFinancedbytheADBHandbookforBorrowersonFinancialManagement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4第四頁(yè)，共38頁(yè)。亞行的總體期望執(zhí)行機(jī)構(gòu)的財(cái)務(wù)管理系統(tǒng):提供及時(shí)可靠的信息，這些信息應(yīng)當(dāng)適用于監(jiān)控工程和執(zhí)行機(jī)構(gòu)在實(shí)現(xiàn)亞行同意的目標(biāo)方面的進(jìn)展情況，還應(yīng)能預(yù)警工程實(shí)施和管理中的問(wèn)題執(zhí)行機(jī)構(gòu)還應(yīng)具有一個(gè)有效的控制環(huán)境，包括內(nèi)部控制制度，以保障:財(cái)務(wù)記錄可靠完整管理政策得以貫徹執(zhí)行有序高效地開(kāi)展業(yè)務(wù)正確記錄和保護(hù)資產(chǎn)和資源5第五頁(yè)，共38頁(yè)。ADBGeneralExpectations(continued)

亞行的總體期望〔續(xù)〕工程業(yè)務(wù)活動(dòng)應(yīng)當(dāng)與政府的財(cái)務(wù)政策保持一致工程目標(biāo)應(yīng)被明確界定應(yīng)制訂出工程實(shí)施方案限期完成的實(shí)施任務(wù)；設(shè)定每個(gè)步驟目標(biāo)日期的采購(gòu)行動(dòng)；為每個(gè)工程局部和開(kāi)支類別設(shè)定的支付方案；籌資方案時(shí)間表；實(shí)現(xiàn)工程開(kāi)發(fā)目標(biāo)所需采取的行動(dòng)；建立工程會(huì)計(jì)與財(cái)務(wù)管理制度〔包括審計(jì)安排〕所需采取的行動(dòng)支付程序和資金流機(jī)制要適合特定的國(guó)家和工程環(huán)境6第六頁(yè)，共38頁(yè)。

財(cái)務(wù)管理指南的目標(biāo)是..為財(cái)務(wù)分析和管理建立標(biāo)準(zhǔn)界定財(cái)務(wù)管理的要求向借款人解釋這些要求提供知識(shí)資源為有興趣的各方了解情況提供便利7第七頁(yè)，共38頁(yè)。FMGuidelinesStructure

財(cái)務(wù)管理指南的構(gòu)造1. 簡(jiǎn)介背景，目標(biāo)2. 使用者須知分步驟的要求3. 準(zhǔn)備和評(píng)估投資工程投資工程的準(zhǔn)備、評(píng)估、實(shí)施和監(jiān)視4. 工程執(zhí)行機(jī)構(gòu)的財(cái)務(wù)管理確保可持續(xù)性的財(cái)務(wù)管理安排5.

報(bào)告和審計(jì)亞行財(cái)務(wù)審計(jì)和報(bào)告要求6. 金融機(jī)構(gòu)專家指南7. 知識(shí)管理資源、核查單、貸款約文樣本，等等

8第八頁(yè)，共38頁(yè)。FMHandbookforBorrowers

財(cái)務(wù)管理借款人手冊(cè)TheHandbookforBorrowersontheFinancialGovernanceandManagementofInvestmentProjectsfinancedbyADB:SummarizesrelevantADBFMrequirementsassetoutintheGuidelines(fromtheBorrower’sperspective)FollowsthestructureoftheGuidelinesReflectsrecentprogressonharmonizingMDBpoliciesandprocedures亞行融資投資工程的財(cái)務(wù)治理與管理 -借款人手冊(cè):總結(jié)了指南中規(guī)定的財(cái)務(wù)管理要求(從借款人的角度)采用了與指南一樣的構(gòu)造反映了多邊開(kāi)發(fā)銀行在政策和程序協(xié)調(diào)方面的最新進(jìn)展9第九頁(yè)，共38頁(yè)。工程分類亞行將其工程和執(zhí)行機(jī)構(gòu)分為兩類：術(shù)語(yǔ)“盈利性〞適用于以下執(zhí)行機(jī)構(gòu)和工程:以商業(yè)為導(dǎo)向的；產(chǎn)生實(shí)質(zhì)性收入的要么通過(guò)消費(fèi)者付費(fèi)；要么通過(guò)行業(yè)特定的地方稅，如供水和排水稅;并且有權(quán)決定這些資金的使用不符合這些標(biāo)準(zhǔn)的執(zhí)行機(jī)構(gòu)和工程被定義為“非贏利性〞10第十頁(yè)，共38頁(yè)。ProjectTypesandTreatments

工程類型和處理方法部門(mén)：國(guó)有（公共）部門(mén)民營(yíng)部門(mén)項(xiàng)目、執(zhí)行機(jī)構(gòu)或?qū)嵤C(jī)構(gòu)的類別：非盈利性

盈利性

盈利性金融機(jī)構(gòu)總體指南、方法和要求:?

財(cái)務(wù)政策要健全?

會(huì)計(jì)記錄要足夠完備?

內(nèi)部控制制度要適當(dāng)?

向管理層匯報(bào)要及時(shí)?

審計(jì)要可靠及時(shí)?

如果能力允許的情況下要逐漸完善財(cái)務(wù)報(bào)告工作

?

逐步采用民營(yíng)部門(mén)管理、內(nèi)部控制和治理安排的最佳做法?

確保經(jīng)營(yíng)活動(dòng)具有可持續(xù)性?

符合國(guó)家會(huì)計(jì)準(zhǔn)則?

逐步采用與國(guó)際會(huì)計(jì)準(zhǔn)則相一致的財(cái)務(wù)報(bào)告制度11第十一頁(yè)，共38頁(yè)。準(zhǔn)備和提交財(cái)務(wù)報(bào)告

12第十二頁(yè)，共38頁(yè)。SessionOutline本節(jié)概覽

ADBreportingrequirementsSubmissionrequirementsADBcompliancecategoriesADBpolicyonlateorunacceptablereports亞行財(cái)務(wù)報(bào)告編制要求本節(jié)探討亞行對(duì)按時(shí)提交所要求的財(cái)務(wù)報(bào)告的期望財(cái)務(wù)報(bào)告提交要求亞行的合規(guī)類別亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策13第十三頁(yè)，共38頁(yè)。BasicPrinciples根本原那么Thefollowingbasicprinciplesapplytoallinterimandannualprojectfinancialstatementsissuedbyborrowers:English-languagepresentationDisclosureoffullaccountabilityforallfundsoftheborrower,otherdonorsandlenders,andADBCompliancewithloancovenantsandADBrequirementsforprojectmanagementAdequatedisclosureofallmaterialinformation以下根本原那么適用于所有借款人發(fā)布的期中和年度工程財(cái)務(wù)報(bào)表:以英文出具全面披露和說(shuō)明借款人、其他捐助人、其他貸款人和亞行的資金使用情況符合貸款約文和亞行對(duì)工程管理的要求；充分披露所有的實(shí)質(zhì)性信息14第十四頁(yè)，共38頁(yè)。AnnualFinancialStatements

年度財(cái)務(wù)報(bào)表Thefollowingfundamentalprinciplesapplytoannualfinancialstatements:AclearstatementontheaccountingpoliciesandaccountingstandardsadoptedTheresultsofanindependentreviewofthefinancialaccountsandfinancialmanagementsystemsbyanauditoracceptabletoADB以下根本原那么適用于年度財(cái)務(wù)報(bào)表：明確說(shuō)明所采用的會(huì)計(jì)政策和會(huì)計(jì)準(zhǔn)那么由亞行認(rèn)可的審計(jì)員對(duì)財(cái)務(wù)帳目和財(cái)務(wù)管理系統(tǒng)進(jìn)展獨(dú)立審核的結(jié)果15第十五頁(yè)，共38頁(yè)。CompositionofFinancialStatements

財(cái)務(wù)報(bào)表的構(gòu)成Annualfinancialstatementsrelatingtoeachprojectshouldshowsufficientinformationtoidentifyseparatelythetransactionsrelatingtothereportingyearandthecumulativetransactionsfromthestart-updateAnnualstatementsmaycombinefinancialtransactionsofaprojectwiththoseoftheEA,wheretheEAwasestablishedsolelytodeveloptheprojectWhereanEAisresponsibleforimplementingdefinedsubprojects,separatefinancialstatementsshouldbeprovidedforeachdefinedcomponenttogetherwithaconsolidatedfinancialstatementforthecompleteproject.WhereanEAisresponsiblefordevelopingmorethanoneproject,commonorjointprojectfinancialtransactionsoftheagencymaybeapportionedandallocatedtoeachprojectonabasisdefinedintheNotestotheFinancialStatements與每個(gè)工程有關(guān)的年度財(cái)務(wù)報(bào)表應(yīng)該提供充足的信息，以區(qū)分本財(cái)務(wù)年度發(fā)生的交易和自工程開(kāi)場(chǎng)之日起累積發(fā)生的交易如果執(zhí)行機(jī)構(gòu)成立的目的只是為了開(kāi)發(fā)某個(gè)工程，那么在期中和年度報(bào)表中可以把工程的財(cái)務(wù)交易與執(zhí)行機(jī)構(gòu)的財(cái)務(wù)交易予以合并如果某個(gè)執(zhí)行機(jī)構(gòu)負(fù)責(zé)執(zhí)行指定的子工程，那么對(duì)應(yīng)每個(gè)子工程都應(yīng)編制獨(dú)立的財(cái)務(wù)報(bào)表，并對(duì)整個(gè)工程編制合并財(cái)務(wù)報(bào)表如果某執(zhí)行機(jī)構(gòu)負(fù)責(zé)開(kāi)發(fā)的工程多于一個(gè)，那么屬于共同性質(zhì)的財(cái)務(wù)交易可根據(jù)財(cái)務(wù)報(bào)表附注中的規(guī)定分配給每個(gè)工程16第十六頁(yè)，共38頁(yè)。FinancialReportingRequirements

財(cái)務(wù)報(bào)告要求Whereauditedfinancialstatementsaretobefirstsubmittedtoagovernmentlegislature—withtheriskofdelayingsubmissionoftheauditedfinancialstatementstoADB—adraft(certifiedbythechieffinancialofficerandtheauditor)shouldbesubmittedtoADBwithintherequiredreportingtimetable,withsubsequentconfirmationaftertheyhavebeenratifiedbythelegislatureFinancialstatementsshould(normally)bepresentedinthelocalcurrencyFornon-revenue-earningprojects,auditedannualstatementsarerequiredforeachyearofprojectdevelopmentandimplementationForrevenue-earningprojects,auditedannualstatementsarerequiredfortheperiodoftheloan.Thefinancialstatementsofrevenue-earningprojectsmaybeincorporatedwithintheEA’sfinancialstatements如果已審計(jì)財(cái)務(wù)報(bào)表需首先提交給政府立法部門(mén)，那么可能會(huì)延遲向亞行上報(bào)已審計(jì)財(cái)務(wù)報(bào)表。在這種情況下，財(cái)務(wù)報(bào)表的草本〔由財(cái)務(wù)總管和審計(jì)人員審核無(wú)誤〕應(yīng)在要求的時(shí)間范圍內(nèi)提交給亞行，并在財(cái)務(wù)報(bào)表被立法機(jī)構(gòu)認(rèn)可后向亞行確認(rèn)財(cái)務(wù)報(bào)表一般應(yīng)用當(dāng)?shù)刎泿疟硎痉怯怨こ淘诠こ涕_(kāi)發(fā)和實(shí)施的每個(gè)財(cái)務(wù)年度都應(yīng)該提交已審計(jì)的年度財(cái)務(wù)報(bào)表對(duì)盈利性工程，亞行要求在貸款期限內(nèi)提交經(jīng)審計(jì)的年度財(cái)務(wù)報(bào)表。盈利性工程的財(cái)務(wù)報(bào)表可以合并入執(zhí)行機(jī)構(gòu)的財(cái)務(wù)報(bào)表之中17第十七頁(yè)，共38頁(yè)。AccountingStatements&FinancialReports會(huì)計(jì)報(bào)表和財(cái)務(wù)報(bào)告AccountingStatementsNon-Revenue-EarningRevenue-EarningInterimAnnualAuditedInterimAnnualAuditedAccounting/FinancialPolicies……StatementofIncome(CashReceipts)……StatementofExpenses(CashPayments)...…CashFlowStatementImprestAccountStatementStatementofExpenditures(SOE)IncomeStatementNotapplicableforcashaccountingbasisBalanceSheetNotestotheFinancialStatements18第十八頁(yè)，共38頁(yè)。AccountingStatements&FinancialReports會(huì)計(jì)報(bào)表和財(cái)務(wù)報(bào)告會(huì)計(jì)報(bào)表非盈利性盈利性期中(PMRs)年度審計(jì)期中(PMRs)年度審計(jì)會(huì)計(jì)/財(cái)務(wù)政策說(shuō)明……收入表（現(xiàn)金收入）……支出表（現(xiàn)金支出）...…現(xiàn)金流量表周轉(zhuǎn)金帳戶報(bào)表費(fèi)用報(bào)表（費(fèi)用報(bào)表）損益表不適用于現(xiàn)金收付制會(huì)計(jì)基礎(chǔ)資產(chǎn)負(fù)債表財(cái)務(wù)報(bào)表附注19第十九頁(yè)，共38頁(yè)。SubmissionRequirements

財(cái)務(wù)報(bào)告提交要求ADBrequiresaccurateandtimelyfinancialinformationfromborrowers.EAsarerequiredtosubmitAuditedProjectAccounts(APAs)regularlyduringprojectimplementationandinsomecases,untiltheloanhasbeenfullyrepaid.EAsofrevenue-earningentitiesarerequiredtosubmitAuditedFinancialStatements(AFS),enablingADBtomonitorloanuseandtheEA’sfinancialviability.亞行要求借款人提供準(zhǔn)確及時(shí)的財(cái)務(wù)信息執(zhí)行機(jī)構(gòu)應(yīng)在工程實(shí)施階段，并在某些情況下直到貸款全部歸還，定期提交已審計(jì)工程報(bào)表盈利性執(zhí)行機(jī)構(gòu)還應(yīng)該提交已審計(jì)的財(cái)務(wù)報(bào)表〔AFS〕。以使亞行能夠監(jiān)視貸款的使用并了解執(zhí)行機(jī)構(gòu)的財(cái)務(wù)能力20第二十頁(yè)，共38頁(yè)。ADBComplianceCategories

亞行的合規(guī)類別CompliediswhenthesoleEAsubmittedacceptableAPA/AFSinEnglishbytheduedate;andwhereallEAssubmittedacceptableAPA/AFSinEnglishbytheduedatePartlyCompliediswhereseveralEAsareinvolvedandonlyoneorafewsubmittedacceptableAPA/AFSeitherbytheduedateorlateCompliedLateiswhenAPA/AFSmeetsthecompliedstatusbutissubmittedlateNotYetDueiswhenAPA/AFSisnotyetdueandisonlyapplicableuntilthefirstAPA/AFSfortheprojectbecomesdue合規(guī)，指單一執(zhí)行機(jī)構(gòu)在到期日提交可承受的英文已審計(jì)工程報(bào)表和已審計(jì)財(cái)務(wù)報(bào)表；所有執(zhí)行機(jī)構(gòu)在到期日用英文提交合格的已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表局部合規(guī)，指在有多個(gè)執(zhí)行機(jī)構(gòu)參與的情況下，僅有一個(gè)或者幾個(gè)執(zhí)行機(jī)構(gòu)在到期日或其后提交了合格的已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表合規(guī)但拖延，指已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表到達(dá)合規(guī)要求，但提交日期拖延尚未到期，指已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表尚未到期，直到工程的第一份已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表到期才適用21第二十一頁(yè)，共38頁(yè)。ADBComplianceCategories(continued)亞行的合規(guī)類別〔續(xù)〕NotRequiredisifsubmissionofAPA/AFSisnotincludedintheloancovenants,andisonlyapplicabletosomeexceptionalprogramloansNotCompliediswhen:APA/AFSissubmittedinthelocallanguageAPA/AFSissubmittedbuthassignificantauditqualificationsthesoleEAsubmittedpartialorincompleteAPA/AFS;oronlyunauditedprojectaccountsandfinancialstatementsaresubmitted.未要求，指如果貸款協(xié)議未要求提交已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表的情況，僅適用于局部例外的規(guī)劃貸款不合規(guī)指：已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表以當(dāng)?shù)卣Z(yǔ)言提供；已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表已提交，但具有實(shí)質(zhì)性審計(jì)保存意見(jiàn)；單個(gè)執(zhí)行機(jī)構(gòu)提交局部的或者不完整的已審計(jì)工程報(bào)表/已審計(jì)財(cái)務(wù)報(bào)表；或僅提交了未經(jīng)審計(jì)的工程報(bào)表和財(cái)務(wù)報(bào)表22第二十二頁(yè)，共38頁(yè)。ADBPolicyonLateorUnacceptableFinancialReports

亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策WhenacceptableAPA/AFSarenotreceivedbyduedates,ADBwillwriteimmediatelytoEAsstatingtheyareoverdueandwarningthat,iftheyarenotreceivedwithinsixmonths:imprestaccountswillnotbereplenishedfurtherreimbursementrequestswillnotbeprocessedcommitmentletterswillnotbeprocessed,andcontractawardswillnotbeprocessed如果在到期日沒(méi)有收到合格的已審計(jì)工程報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將立即書(shū)面通知執(zhí)行機(jī)構(gòu)報(bào)表已過(guò)期，并提醒如果在六個(gè)月內(nèi)未能收到這些報(bào)表：周轉(zhuǎn)金帳戶將得不到回補(bǔ)不再受理新的償付申請(qǐng)不再出具新的承諾函，并且不再批準(zhǔn)授予新的合同23第二十三頁(yè)，共38頁(yè)。ADBPolicyonLateorUnacceptableFinancialReports(continued)

亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策〔續(xù)〕WhenacceptableAPA/AFSarenotreceivedwithin6monthsaftertheduedates,ADBwillhold:replenishmentofimprestaccountsprocessingreimbursementrequestsprocessingcommitmentlettersprocessingcontractawardsADBwillthenadvisetheEAsofADB’sactionsandstateifthesituationdoesnotimprovewithinsixmonths,loansmaybesuspendedWhenacceptableAPA/AFSarenotreceivedwithin12monthsaftertheduedates,ADBmaysuspendtheloan.如果在到期日后六個(gè)月內(nèi)沒(méi)有收到合格的已審計(jì)工程報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將：暫?；匮a(bǔ)周轉(zhuǎn)金帳戶暫停處理支付申請(qǐng)暫停處理承諾函暫停處理合同授予亞行然后將通知執(zhí)行機(jī)構(gòu)亞行采取的措施，并說(shuō)明如果情況在六個(gè)月內(nèi)沒(méi)有改善，可能會(huì)中止貸款如果在到期日后十二個(gè)月內(nèi)沒(méi)有收到合格的已審計(jì)工程報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行可中止貸款24第二十四頁(yè)，共38頁(yè)。審計(jì)報(bào)告和審計(jì)意見(jiàn)：亞行的要求25第二十五頁(yè)，共38頁(yè)。ADBExpectations亞行的期望ADBexpectsauditorreportstoconsider:Theadequacyofsystemsandrecord-keepingTheeligibilityofexpendituresUtilizationoftheimprestaccountStatementofExpendituresincludingwhetheramountclaimedisdulysupportedtotheextentverifiedCompliancewithfinancialcovenantsspecifiedintheloanandprojectagreements.亞行希望審計(jì)報(bào)告考慮到：內(nèi)控制度和記錄留存的充分性費(fèi)用開(kāi)支的合格性專用帳戶的使用采用費(fèi)用報(bào)表支付方式支出的原始憑證是否得到驗(yàn)證貸款財(cái)務(wù)約文是否滿足招標(biāo)采購(gòu)是否按照亞行指南進(jìn)展26第二十六頁(yè)，共38頁(yè)。ClassificationsofAuditOpinions

審計(jì)意見(jiàn)分類OpinionTypeExampleADBClassificationUnqualifiedOpinion“…giveatrueandfairview…”AcceptableQualifiedOpinion“…exceptfor…”Willdependonthenatureoftheauditqualificationandwillbeconsideredonacase-by-casebasisAdverseOpinion“…donotgiveatrueandfairview…”UnacceptableDisclaimerofOpinion“…wedonotexpressanopinion…”Unacceptable27第二十七頁(yè)，共38頁(yè)。ClassificationsofAuditOpinions

審計(jì)意見(jiàn)分類審計(jì)意見(jiàn)的類型例子亞行的分類無(wú)保留意見(jiàn)“…真實(shí)公允地反映了…”可接受保留意見(jiàn)“…除了…”取決于審計(jì)保留意見(jiàn)的性質(zhì)，將根據(jù)具體情況考慮反對(duì)意見(jiàn)“…不能真實(shí)公允地反映…”不可接受拒絕發(fā)表意見(jiàn)“…我們不能就財(cái)務(wù)報(bào)表發(fā)表意見(jiàn)…”不可接受28第二十八頁(yè)，共38頁(yè)。AuditManagementLetters

審計(jì)管理意見(jiàn)書(shū)ADBrequiresaManagementLetteroninternalcontrolsandoperatingproceduresManagementlettersmustbeprovidedtoADBwiththeauditedfinancialstatements亞行要求提供與內(nèi)控和經(jīng)營(yíng)程序有關(guān)的管理意見(jiàn)書(shū)管理意見(jiàn)書(shū)必須隨審計(jì)財(cái)務(wù)報(bào)告一同提交亞行

29第二十九頁(yè)，共38頁(yè)。FinancialCovenants

財(cái)務(wù)約文

30第三十頁(yè)，共38頁(yè)。SessionOutline本節(jié)概覽ADBseeksassurancethatprojectswillbesustainablebyagreeingfinancialloancovenants.WhydoesADBseektoagreeloancovenants?Whatarefinancialloancovenants?CommonADBcovenantsADBapproachtonon-complianceComplianceStatus亞行尋求就貸款財(cái)務(wù)約文達(dá)成協(xié)議以保證工程的可持續(xù)性。亞行為什么尋求就貸款約文達(dá)成協(xié)議什么是貸款財(cái)務(wù)約文常見(jiàn)的亞行貸款約文亞行對(duì)不遵守約文情況的處理方法執(zhí)行情況31第三十一頁(yè)，共38頁(yè)。FinancialCovenantsareDesignedto…財(cái)務(wù)約文的設(shè)計(jì)旨在

…SupportsocioeconomicdevelopmentPromotefinancialviability,financialperformanceandprudentfinancialmanagementoftheexecutingagencyDeveloplocalcapabilityAssisttheexecutingagencytoachieveacreditworthystatustofacilitateacceptanceincapitalmarketsProtecttheborrower’sandADB’sfinancialinterestsProvideabasisformonitoringbygovernmentregulatoryagencies,andADB,oftheEA’sfinancialperformance支持宏觀經(jīng)濟(jì)開(kāi)展提高執(zhí)行機(jī)構(gòu)的財(cái)務(wù)生存能力、增加其財(cái)務(wù)業(yè)績(jī)、加強(qiáng)審慎財(cái)務(wù)管理培育當(dāng)?shù)氐呢?cái)務(wù)管理能力協(xié)助執(zhí)行機(jī)構(gòu)獲得信譽(yù)，以便其被資本市場(chǎng)所接納保護(hù)借款人和亞行的經(jīng)濟(jì)利益為政府監(jiān)管機(jī)構(gòu)和亞行提供監(jiān)控執(zhí)行機(jī)構(gòu)財(cái)務(wù)業(yè)績(jī)的依據(jù)32第三十二頁(yè)，共38頁(yè)。TypesofADBFinancialCovenants

亞行財(cái)務(wù)約文的種類Submissionofauditedfinancialstatements

Opera