費用報銷說明PPT課件

1、PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXXCONTENTS目錄CONTENTS 目錄PART ONE 第一部分PART TWO 第二部分PART THREE 第三部分PART FOUR 第四部分 業(yè)務(wù)招待費 差旅費 XXXXX XXXXX第1頁/共16頁1PART ONE業(yè)務(wù)招待費為企業(yè)生產(chǎn)經(jīng)營業(yè)務(wù)的需要，招待客戶、合資合作方以及其他外部關(guān)系人員的活動。主要分為商務(wù)、外事、其他公務(wù)招待活動等。第2頁/共16頁招待費所占比率XX%XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

2、XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX招待費占費用成本比率逐年升高CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX第3頁/共16頁CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART TH

3、REEXXXXPART FOURXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX公司負責人XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX部門領(lǐng)導(dǎo)XXXXXXXXXXXXX

4、XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX其他人員XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX第4頁/共16頁商務(wù)和外事招待、宴請活動公務(wù)接待、宴請活動應(yīng)當

5、首選單位食堂、內(nèi)部賓館、招待所或者協(xié)議酒店等。 業(yè)務(wù)招待實行招待費用總額和人均費用雙控管理。 單獨購買或領(lǐng)用的酒水應(yīng)合并計入餐費總額。5人（含）以內(nèi)，按1:1以內(nèi)安排。超過5人，超過部分主客認輸可按1:2以內(nèi)安排。10人（含）以內(nèi)，不得超過3人。超過10人的，不得超過招待對象人數(shù)的1/3。CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX注意事項01020102第5頁/共16頁126543禁止超標準接待。禁止組織公款旅游和公務(wù)活動無關(guān)的參觀。禁止安排專場文藝演出。禁止出入私人會所。嚴禁贈送現(xiàn)金和購物卡、消費卡、商業(yè)預(yù)付卡等

6、各種有價證券、支付憑證以及貴重物品、嚴禁違規(guī)贈送紀念品。不得以業(yè)務(wù)招待費用以會議、培訓(xùn)、調(diào)研等費用的名義虛列、隱匿。禁止項CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX第6頁/共16頁126543禁止項CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX不得轉(zhuǎn)嫁業(yè)務(wù)招待費用，不得報銷因私發(fā)生的招待費用和消費費用。接待單位不得承擔休閑娛樂、購物、饋贈等應(yīng)由個人承擔的支出。公務(wù)接待不得安排接待對象到營業(yè)性娛樂、健身等場所活動。公務(wù)接待住宿房間不得擺放香煙

7、、水果，不得額外配發(fā)洗漱用品。第7頁/共16頁2PART TWO差旅費差旅費是行政事業(yè)單位和企業(yè)的一項重要的經(jīng)常性支出項目，主要包括因公出差期間所產(chǎn)生的交通費、住宿費、伙食費和公雜費等各項費用。第8頁/共16頁01020304XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

8、XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX。差旅費占費用成本比率逐年升高占比XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXCONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX第9頁/共16頁XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

9、XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

10、XXXXXXXXCONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX乘坐交通工具標準XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

11、XXXXXXX第10頁/共16頁公司負責人XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXCONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX部門領(lǐng)導(dǎo)XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX其他人員XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX住宿標準第11頁/共16頁CONTENTS目錄PART ONE業(yè)務(wù)招待費PART TWO差旅費PART THREEXXXXPART FOURXXXX注意事項超過規(guī)定費用標準的部分，費用自理，不予報銷。從嚴控制國內(nèi)差旅隨行人員。禁止事項嚴禁無明確公務(wù)目的的國內(nèi)差旅活動。嚴禁用公款或變相用公款旅游。第12頁/共16頁3PART THREEXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX第13頁/共16頁4PART FO