Foreign exchange revenue and expenditure plan refers to the need for a country or an economic entity to make overall arrangements and use foreign exchange revenue and expenditure in a certain period of time in order to maintain the basic balance of its foreign exchange revenue and expenditure. The premise and preparation of making a good foreign exchange income and expenditure plan is to make a more accurate forecast of foreign exchange expenditure and income in a certain period.

The foreign exchange revenue and expenditure plan is of great significance for stabilizing the currency, maintaining the comprehensive balance of finance, credit, materials and foreign exchange revenue and expenditure, rationally utilizing foreign capital and promoting the development of the national economy.

Principles of compiling the national foreign exchange revenue and expenditure plan

The foreign exchange revenue and expenditure plan is an important part of the national economic plan, and the foreign exchange revenue and expenditure balance is also an important part of the comprehensive balance of the national economy. Therefore, the preparation of foreign exchange revenue and expenditure plan should have clear organizational principles, and the preparation of foreign exchange revenue and expenditure plan in China should follow the principle of centralized management and graded responsibility.

(1) The Ministry of Foreign Economic Relations and Trade is responsible for the preparation of foreign exchange revenue and expenditure plans for trade and foreign aid loan projects;

(2) The central department's non-trade foreign exchange revenue and expenditure plan and retained foreign exchange plan shall be prepared by the Ministry of Finance;

(3) Non-trade revenue and expenditure plans and foreign exchange retention plans of provinces, autonomous regions and municipalities directly under the Central Government shall be prepared by the State Administration of Foreign Exchange of provinces, autonomous regions and municipalities directly under the Central Government;

(4) Remittance plans for overseas Chinese and domestic residents shall be prepared by the State Administration of Foreign Exchange of provinces, autonomous regions and municipalities directly under the Central Government;

(5) International and domestic credit plans, plans for the use of foreign exchange reserves and foreign exchange working capital shall be prepared by the State Administration of Foreign Exchange.

The above plans are compiled by the State Administration of Foreign Exchange, comprehensively balanced by the State Planning Commission, and implemented after being submitted to the State Council for approval.

Compilation and editing of foreign exchange revenue and expenditure plan of enterprises

The enterprise's foreign exchange revenue and expenditure plan reflects the relevant foreign exchange revenue and expenditure indicators of the enterprise in the form of balance sheet in a certain period in the future. In order to arrange foreign exchange receipts and payments in a planned way, enterprises should prepare annual, quarterly and monthly foreign exchange receipts and payments plans.

Check, analyze and edit the implementation of the foreign exchange revenue and expenditure plan

1. Importance of foreign exchange plan analysis

Checking and analyzing the implementation of foreign exchange revenue and expenditure plan is an important work of foreign exchange plan management. Whether the plan management can play a role depends on whether the inspection and analysis work is done well.

2. Analytical methods

There are two methods of analysis: report analysis and text analysis, with text analysis as the main method and report analysis as the routine method.

Report analysis is to prepare a monthly report on the implementation of foreign exchange plans and reflect the completion progress of various foreign exchange revenue and expenditure plans to leaders and relevant departments. According to various foreign exchange income and expenditure items, list the actual performance of the month, the cumulative number of this year, the number of the same period last year, the percentage of increase or decrease over the same period last year, and the percentage of completing the annual plan.

Text analysis can be written as comprehensive analysis, thematic analysis, quarterly analysis and monthly analysis.

The steps of analysis are generally investigation, arrangement and analysis. First of all, the statistical data of foreign exchange receipts and payments are combined with the existing information to determine the analysis theme and draw up the survey outline. Then according to the requirements of the analysis and the contents of the outline, the materials are collected, processed and sorted.