FinancialReimbursement財務(wù)報銷規(guī)定

1、財務(wù)報銷制度及報銷流程Financial Reimbursement System and Procedures目錄Contents第一章 總貝 U Chapter one: general principle第二章 借支管理規(guī)定及借支流程Chapter two: cash borrowingregulations and procedures第三章日常費(fèi)用報銷規(guī)定及流程Chapter three: systems andprocedures of applying for reimbursement on daily expenses第四章工薪福利及相關(guān)費(fèi)用支出制度及流程Chapter fo

2、ur:systems and procedures of applying for reimbursement on welfare and relevant expenses第五章專項(xiàng)費(fèi)用支出、報銷制度及流程Chapter five: specialexpenses; systems and procedures of applying for reimbursement第六章 報銷時間的具體規(guī)定 Chapter six: provisions for the time to apply for reimbursement第七章附貝 U Chapter seven: others第一章總則C

3、hapter 1: : General Principle第一條 為了加強(qiáng)公司內(nèi)部管理，規(guī)范公司財務(wù)行為，合理控制費(fèi)用 支出，特制定本制度。Article one: for enhancing corporate managing, standardizing financial procedures and controlling the expenses rationally, these articles are made.第二條本制度根據(jù)相關(guān)財經(jīng)制度及公司實(shí)際情況，將財務(wù)借支和 報銷分為日常費(fèi)用、工薪福利費(fèi)用、專項(xiàng)費(fèi)用及其它專項(xiàng)支出；同時規(guī) 定了公司借款制度及流程和各項(xiàng)支出報銷制度及流

4、程。Article two :according to relevant financial systems and our corporate situation, these articles divide financial borrowing andapplying for reimbursement into three parts as daily expenses, staff welfare specific cost and other special expense.第三條本制度適用公司全體員工。Article three: these regulations apply

5、to all staffs.第二章：借支管理規(guī)定及借支流程Chapter 2: : cash borrowing regulations and procedures第四條 借款管理規(guī)定 Article four: cash borrowing regulations（一）周轉(zhuǎn)金借款：周轉(zhuǎn)金主要用于公司財務(wù)部用于日常工作開支， 根據(jù)月度財務(wù)預(yù)算填寫 借款申請表經(jīng)總經(jīng)理批準(zhǔn)后由財務(wù)部申領(lǐng)和 管理。Borrowing revolving fund: revolving fund is mainly used by financial depart for daily expenses. After

6、 filling the application form of cash borrowing based on monthly budget and signed by general manager, the financial department can get the applied amount of money and the right to spend it.（二）出差借款：出差人員憑審批后的出差申請表按批準(zhǔn)額度 辦理借款，出差返回5個工作日內(nèi)辦理報銷還款手續(xù)。Cashborrowingfor business trip: borrow cash after filling

7、the application for business trip and finish the procedures of application for reimbursement within five days back to office.（三）其他臨時借款，如辦公費(fèi)、招待費(fèi)開支等，借款人員應(yīng)填寫 借款申請表報總經(jīng)理或其授權(quán)的分管領(lǐng)導(dǎo)簽批后，按批準(zhǔn)的借支項(xiàng)目及金額到財務(wù)部辦理借款手續(xù)。臨時借款應(yīng)在限定開支時間完畢后的 5個工作日內(nèi)辦理報銷還款手續(xù)。（四）各項(xiàng)借款金額超過5000元應(yīng)提前一天通知財務(wù)部備款。Any cash borrowing above 5,000RMBneed to

8、 be informed to the financial department in advance of one day.（五）借款銷賬規(guī)定：Rules about write-off:（1）借款銷賬時應(yīng)以借款申請單為依據(jù)，據(jù)實(shí)報銷，超出申請單 范圍支出的，須經(jīng)總經(jīng)理或授權(quán)的其他分管領(lǐng)導(dǎo)批準(zhǔn)，否則財務(wù)人員有權(quán)拒絕銷賬； Write-offs should be based on application forms, exceeded amount needs general manager or other authorized leader ' s approval, other

9、wise financial accountant can refusethe write-off.（2）借領(lǐng)支票者原則上應(yīng)在5個工作日內(nèi)辦理銷賬手續(xù)。Normally, borrowed cheque should be written off in five days.（六）借款未還者原則上不得再次借款，逾期未還者由財務(wù)部從其 本人工資中扣回。Any borrower with unreturned loan can not borrowagain. Financial department will deduct the loan from borrower ' s salary

10、.第五條 借款流程 Article five: borrowing procedures（一）借款人按規(guī)定填寫借款單，注明借款事由、借款金額（大 小寫須完全一致，不得涂改）、借款方式（支票或現(xiàn)金）。Filling Borrowing form with reason, amount （identical Chinese traditional numbers with Arabic numbers; rewriting will not be accepted）, loan form （cash or cheque）（二）審批流程：主管部門經(jīng)理審核簽字-分管財務(wù)領(lǐng)導(dǎo)復(fù)核一總 經(jīng)理審批。Appr

11、oving procedures: signature by department manager check by financial officerapproval by general manager（三）財務(wù)付款：借款人憑審批后的借款單到財務(wù)部辦理領(lǐng)款 手續(xù)。 Payment by financial department: borrower gets the loan after finishing relevant forms with the Borrowing form.第三章日常費(fèi)用報銷制度及流程Chapter 3: ee: systems and procedures of

12、 applying forreimbursement on daily expenses第六條 日常費(fèi)用主要包括差旅費(fèi)、電話費(fèi)、辦公費(fèi)、低值易耗品、 業(yè)務(wù)招待費(fèi)、資料費(fèi)等。在一個預(yù)算期間內(nèi)，各項(xiàng)費(fèi)用的累計(jì)支出原則 上不得超出預(yù)算。Article six: daily expenses include cost onbusiness trip, phone bill, office stationery, low-value easy第七條 費(fèi)用報銷的一般規(guī)定 article seven: general rules on applying for reimbursement（一）報銷人必須取得

13、相應(yīng)的合法票據(jù)（相關(guān)規(guī)定見發(fā)票管理制 度）并注意審核真?zhèn)?，且發(fā)票背面有經(jīng)辦人簽名。特殊情況開支如無合 法票據(jù)，報銷人應(yīng)在收據(jù)、白條上注明情況，另外至少1名以上公司當(dāng)事人簽字證明，方可核銷。Reimbursement must obtain the appropriate legal bills （relevant rules can be seen in invoice management system）, which needs authentication and signature of handling person. Special expenses without legal b

14、ills need notification on receipt with signature of at least one corporate interested person.（二）填寫報銷單應(yīng)注意：根據(jù)費(fèi)用性質(zhì)填寫對應(yīng)報銷單；嚴(yán)格按報 銷單要求項(xiàng)目書寫，注明附件和票據(jù)張數(shù)；金額大小寫須完全一致（不 得涂改）；摘要欄內(nèi)簡述費(fèi)用內(nèi)容或事由。Attention for fillingapplication for reimbursement: guided by the character of the 5expenses; strictly following the requirem

15、ents, with attachmentand the quantity of the bills clearly indicated; amount of money （identical Chinese traditional numbers with Arabic numbers,rewriting will not be accepted）; expense content and reasons should be noted.（三）按規(guī)定的審批流程報批。Apply for reimbursement by theregulated procedures.（三）報銷5000元以上需

16、提前一天通知財務(wù)部以便備款。Reimbursement above 5,000RMB needs to be informed to financial department in advance of one day.（四）費(fèi)用報銷的一般流程：報銷人整理報銷單據(jù)并填寫對應(yīng)費(fèi)用 報銷單一應(yīng)辦理借款申請或出入庫手續(xù)的應(yīng)附批準(zhǔn)后的申請單或出入 庫單一部門經(jīng)理審核簽字一分管財務(wù)領(lǐng)導(dǎo)復(fù)核一總經(jīng)理審批一到出納 處報銷。 Regular procedures of applying for reimbursement:filling forms and prepare the receipt docume

17、ntssignature bydepartment managescheck by financial department officer exam and approval by general manager get paid from cashier第八條 差旅費(fèi)報銷制度及流程 systems and procedures of apply for reimbursement for cost on business trip（一）費(fèi)用標(biāo)準(zhǔn) expense standard:根據(jù)不同崗位和出差性質(zhì)以及出差區(qū)域參照差旅費(fèi)報銷標(biāo)準(zhǔn)（另發(fā)）執(zhí)行。超出差旅費(fèi)報銷標(biāo)準(zhǔn)的按總經(jīng)理簽批意見核銷。Du

18、e to different positions and characters of business trip and trip destination, reimbursement paid according to expense standards of application for reimbursement for cost on business trip, which is to be issued. Amounts over the standard should be paid under general manager ' s advice.因公發(fā)生的市內(nèi)交通費(fèi)

19、和特殊情況下的出租車費(fèi)，填寫差旅報 銷單（粘貼相關(guān)交通票據(jù)），按公司相關(guān)規(guī)定報銷。Travelling expenses and taxi fee for special occasion can get reimbursement with receipt following the corporate regulations.（二）補(bǔ)充說明 additional remarks :1 .報銷住宿費(fèi)必須提供住宿發(fā)票，實(shí)際發(fā)生額未達(dá)到住宿標(biāo)準(zhǔn)金 額，不予補(bǔ)償；超出住宿標(biāo)準(zhǔn)的或未經(jīng)總經(jīng)理批準(zhǔn)的開支部分由員工自 行承擔(dān)。 Lodging cost needs receipt for reimbur

20、sement. Amounts below standard will not be paid, the same as unapproved exceeded amounts.2 .實(shí)際出差天數(shù)的計(jì)算以所乘交通工具出發(fā)時間至到達(dá)目的地時 間為準(zhǔn)，當(dāng)日12: 00以后出發(fā)（或12: 00以前到達(dá)）以半天計(jì)，當(dāng)日 12： 00以前出發(fā)（或12： 00以后到達(dá)）以一天計(jì)。Virtual trip time shall be counted by the time on travel vehicles. Setting out or arrival after 12o' clock coun

21、ts half a day. Otherwise, one day.3 .出差期間伙食標(biāo)準(zhǔn)、交通費(fèi)用標(biāo)準(zhǔn)實(shí)行包干制，依據(jù)實(shí)際出差 天數(shù)結(jié)算，原則上采用額度內(nèi)據(jù)實(shí)報銷形式，特殊情況無相關(guān)票據(jù)時可按標(biāo)準(zhǔn)領(lǐng)取補(bǔ)貝占。Company affords all Board and lodging feesaccording to the real cost. Exceptional cases without receipt can get reimbursement by the standards.4 .出差期間宴請客戶需事前請示總經(jīng)理批準(zhǔn)（以短信回復(fù)為依據(jù)）后方可安排宴請并憑發(fā)票報銷招待費(fèi)，同時按比

22、例（早餐20%、午餐或晚餐40%）扣減出差人當(dāng)天的伙食補(bǔ)貼。Entertaining guest during business trip needs general manager' s approval by text message.5 .出差時由對方接待單位提供餐飲、住宿及交通工具等將不予報 銷相關(guān)費(fèi)用。 Any cost paid by counter part will not get reimbursement.（三） 報銷流程 procedures of applying for reimbursement1 .出差申請：擬出差人員首先填寫出差申請表，詳細(xì)注明出差 地點(diǎn)

23、、目的、行程安排、交通工具和預(yù)計(jì)差旅費(fèi)用項(xiàng)目及余額等，報總 經(jīng)理審批。Business trip application: staff who is going to take a business trip should fill application form for business trip with detailed destination, purpose, plan, transportationvehicles and budget. Then send the form to general manager for approval.2 .借支差旅費(fèi)：出差人員將已審批的出差

24、申請表交財務(wù)部，按借款管理規(guī)定辦理借款手續(xù)，出納按規(guī)定支付所借款項(xiàng)。Businesstrip loan: sending the application form to financial department; finishing the procedures of cash borrowing and getting the money from financial accountant.3 .返回報銷：出差人員應(yīng)在回公司（或項(xiàng)目部）后五個工作日內(nèi) 辦理報銷事宜，根據(jù)差旅費(fèi)用標(biāo)準(zhǔn)填寫差旅費(fèi)報銷單，部門經(jīng)理審 核簽字，送財務(wù)部審核簽字，呈總經(jīng)理審批；報銷時首先還清預(yù)借款， 原則上預(yù)借款未清者

25、不予辦理新的借支。Application forreimbursement: This procedure should be done within five days after the trip is finished. Filling the reimbursement form for business trip based on business trip expenses standard, asking for approval from department manager, financial department and general manager. One shou

26、ld pay off the loan before applying for reimbursement.第九條 電話費(fèi)報銷制度及流程 Article nine: systems and procedures of application for reimbursement on cell phone fee（一）費(fèi)用標(biāo)準(zhǔn) expense standard:1 .移動通訊費(fèi)：員工手機(jī)費(fèi)用的報銷采用與崗位相關(guān)制，即依據(jù) 不同崗位、工作性質(zhì)和職位設(shè)定不同的報銷標(biāo)準(zhǔn)，具體標(biāo)準(zhǔn)見公司相關(guān)規(guī)定。Mobile phone fee: due to the posts, job characters and

27、 positions, the standards are different, which can be found in relevant corporate regulations.2 .固定電話費(fèi)：公司固定電話，由公司統(tǒng)一支付話費(fèi)。Telephonefee: this cost will be paid by the company（二） 報銷流程 procedures:1、公司辦公室每月初（10日前）將上月員工手機(jī)費(fèi)執(zhí)行標(biāo)準(zhǔn)（含 特批執(zhí)行標(biāo)準(zhǔn)）交財務(wù)部。Each office send mobile phone feestandard with special approved on

28、es of last month to financial department before 10 th of each month.2、財務(wù)部通知員工于每月中旬（15日前）按話費(fèi)標(biāo)準(zhǔn)將上月發(fā) 票交財務(wù)部集中辦理報銷手續(xù)。Financial department will inform all staff to turn in the receipt of mobile phone fee of last month before 15 th of each month.3、財務(wù)部指定專人按日常費(fèi)用的審批程序集中辦理員工手機(jī)費(fèi)報 批手續(xù)。Financial department will a

29、ppoint one special person to operate the procedures of all the application for reimbursement of mobile phone fee.4、員工到財務(wù)部出納處簽字領(lǐng)款（每月 25日前）。Staffs get reimbursement at financial department after signing the bills before 25 th .5、固定電話費(fèi)由辦公室指定專人按日常費(fèi)用審批程序及報銷流程辦理報銷手續(xù)。Specially assigned person will take car

30、e of the telephone fee according to standards of daily expenses.第十條 辦公費(fèi)、低值易耗品等報銷制度和流程article ten:systems and procedures of applying for reimbursement of office stationery and low-value easily worn articles（一）公司此類費(fèi)用由辦公室統(tǒng)一管理，集中購置，并制定專人負(fù)10 責(zé)登記。This kind of expenses will be under control of the one spec

31、ially assigned person and purchased collectively.（二） 報銷流程 procedures:1 、購置申請：公司辦公室每月度根據(jù)需求及庫存情況按預(yù)算管理 辦法編制購置預(yù)算，實(shí)際購置時支出100元以下的口頭向分管領(lǐng)導(dǎo)請示，100元以上應(yīng)填寫購置申請單報批。Purchasing application: based on the monthly need and storage, office will makepurchasing budget according to budget managing system. Expenses under 1

32、00RMB need oral approval from leader, and purchasing application for expenses above 100RMB.2 .報銷程序：報銷人先填寫費(fèi)用報銷單（附出入庫單），按日 常費(fèi)用審批程序報批。審批后的報銷單交財務(wù)部，按日常費(fèi)用報銷流程 付款或沖抵借支。 Procedures: after filling the application for reimbursement with Adding Storage Inform in accordance with relevant regulations, one can ge

33、t the reimbursement from financial department or use the money to write off his loan.3 .工程項(xiàng)目部此類費(fèi)用的購置和報銷另行規(guī)定。Forconstruction project department, the purchasing and reimbursement rules of the expenses mentioned above will be stipulated by other documents.第十一條 招待費(fèi)、資料費(fèi)報銷制度及流程article eleven:systems and p

34、rocedures of reimbursement application forii entertaining guests and documents fee.（一）費(fèi)用標(biāo)準(zhǔn) expenses standard:1 .招待費(fèi)：為了規(guī)范招待費(fèi)的支出，單次1000元以下由項(xiàng)目經(jīng)理 批準(zhǔn)即可，單次1000元（含）以上招待費(fèi)應(yīng)事前以郵件形式請示總經(jīng) 理同意（按總經(jīng)理回復(fù)意見執(zhí)行）。Expenses on entertaining guests: in order to standardizing this cost, amounts under 1,000RMB require approval

35、 from department manager and amounts above 1,000RMBdemandprevious application to general manager by email and action under his instruction.2 .資料費(fèi)：在保證滿足需要的前提下，盡量節(jié)約成本，注意資源 共享。各部門在購買資料前必須先填寫資料請購單，在報銷前必須 到辦公室資料管理人員處進(jìn)行登記（資料管理人員在資料發(fā)票背面簽 字）。Documents fee: while guarantee meeting the needs we shouldbe aware

36、 of sharing resources to cut down the cost. all departments must fill application for purchasing documents before buying and finish registration at office document administration before reimbursement（documenter should sign on the back of receipt）（二）報銷流程：reimbursement procedure:1 .招待費(fèi)由經(jīng)辦人按日常費(fèi)用報銷一般規(guī)定及

37、一般流程辦理報銷 手續(xù)。 Expenses on entertaining guests will be reimbursed by general rules and procedures.122 .資料費(fèi)在報銷前需辦理資料登記手續(xù)，經(jīng)審批后的報銷單及請購 單到財務(wù)處辦理報銷手續(xù)。Before getting reimbursement ofdocuments fee, one need to fill document registration form.第四章 工薪福利及相關(guān)費(fèi)用支出制度及流程Chapter 4: r: systems and procedures of applying

38、 for reimbursement on welfare and relevant expenses第十二條 工薪福利等支出包括工資、臨時工資、獎金、社會保險 及各項(xiàng)福利等(以下簡稱工薪)，此類費(fèi)用按照資金支出制度相關(guān)規(guī)定 執(zhí)行。Article twelve: companywelfare expense includes salary, temporary salary, bonus, social insurance and other welfares, which will be practiced in accordance with relevant capital expens

39、e regulations.第十三條 工薪福利支付流程 article thirteen: procedures of paying welfares工薪支付流程： procedures of paying salary(1)每月2日前各部門將上月考勤表整理匯總后經(jīng)部門負(fù)責(zé)人簽批 后報辦公室； Each department shall sum up and send the attendance sheet to office with signature of the leader before 2nd of eachmonth.(2)每月4日由辦公室將上月經(jīng)總經(jīng)理審批后的工資支付標(biāo)準(zhǔn)(含

40、人員變動、額度變動、扣款、及正式員工的社會保險及住房公積金等信 息)轉(zhuǎn)交財務(wù)部； Before 4 th, office will send the salary standard13 signed by general manager, which includes staff changing, amount changing, fine, social welfare of formal employee and housingfund, to financial department.(3)財務(wù)部根據(jù)工薪支付標(biāo)準(zhǔn)編制標(biāo)準(zhǔn)格式的工資表，報總經(jīng)理簽批。 Financial departme

41、nt will submit the standard salarysheet to general manager for approval.(4)每月5日由財務(wù)部按工資表通過銀行代發(fā)的形式支付工薪。Each 5 th, financial department will pay salary through back.(二)臨時工資支付流程同工資支付流程。Procedures of payingtemporary salary(三)社會保險支付流程：Procedures of paying social insurance(1)由辦公室將總經(jīng)理審批后的支付標(biāo)準(zhǔn)交財務(wù)部進(jìn)行相關(guān)的賬務(wù)處理；o

42、ffice shall send the expense standard approved by general manager to financial department.(2)由財務(wù)部辦理社會保險銀行托收手續(xù)，并將銀行托收單據(jù)交辦公室專人簽字確認(rèn)，若有差異應(yīng)查明原因并按實(shí)際情況進(jìn)行調(diào)整。Financial department will manage the bank collection procedureof social insurance and send the documents to office for signing.If errors are found, adj

43、ustment shall be madeaccording to actual situation after figuring out the reason.(四)其他福利費(fèi)支出由公司辦公室按審批后的支付標(biāo)準(zhǔn)填寫費(fèi)用報銷單一經(jīng)部門經(jīng)理簽字確認(rèn)一分管財務(wù)領(lǐng)導(dǎo)進(jìn)行財務(wù)復(fù)核一報總14 經(jīng)理審批，到財務(wù)部辦理報銷手續(xù)。For paying other welfare, office fills the application for reimbursement in accordance with approved standard signature by department manager

44、check by financial officer approval by general manager and process by financial department第五章專項(xiàng)費(fèi)用支出、報銷制度及流程Chapter 5: e: special expenses; systems and procedures of applying for reimbursement第十四條 專項(xiàng)支出主要包括工程費(fèi)用（包括材料費(fèi)、勞務(wù)費(fèi)、設(shè) 備租賃費(fèi)等）及固定資產(chǎn)購置及其他業(yè)務(wù)專項(xiàng)費(fèi)用等。Articlefourteen: special expenses comprise project fee

45、（like material expense, labor cost, equipment rent）, permanent assets and other special funds.第十五條工程費(fèi)用和固定資產(chǎn)購置報銷制度及流程articlefifteen: systems and procedures of applying for reimbursement for project fee and permanent assets（一）申請報批及權(quán)限：由經(jīng)辦人填寫相關(guān)申請單，工程費(fèi)用和固定 資產(chǎn)一萬元以內(nèi)的開支由項(xiàng)目經(jīng)理簽批；一萬元以上的須經(jīng)總經(jīng)理簽 批。申請購買工程材料應(yīng)填寫工程材料

46、請購單，申請購買固定資產(chǎn) 應(yīng)填寫 固定資產(chǎn)請購單。Application limits: project fee and permanent assets under 10,000RMB need department manager ' s signature; beyond 10,000RMB need general manager s signature.15(二)報銷標(biāo)準(zhǔn)：財務(wù)部依據(jù)批準(zhǔn)權(quán)限和批準(zhǔn)的實(shí)際發(fā)生金額付款。 Reimbursement standard: financial department will pay judging by the approving l

47、imits and actual cost.(三) 結(jié)賬報銷 pay off and reimbursement :(1)工程材料和固定資產(chǎn)購買時驗(yàn)收無誤，經(jīng)辦人憑發(fā)票等資料由保管人員辦理出入庫登記手續(xù)后；設(shè)備租賃和勞務(wù)費(fèi)用由經(jīng)辦人核實(shí)無 誤后，按規(guī)定填寫費(fèi)用報銷單(經(jīng)辦人在發(fā)票、收據(jù)背面簽字)，并 附相關(guān)憑據(jù)(購銷合同、勞務(wù)合同、入庫單等)。After checking the material and permanent assets are correct, storage keeper will make the inventory registration; equipment re

48、nt and labor fee should be verified before filling the application forreimbursement(with signature of the responsible person on the back of the receipt), and relevant documents(purchasing contract, service contract, warehouse warrant)(2)按照批準(zhǔn)權(quán)限報項(xiàng)目經(jīng)理簽批或經(jīng)項(xiàng)目經(jīng)理簽批后報總經(jīng)理 簽批。 Based on the limits of approving reimbursement, apply for department manager' s signature or general manager' s signature.(3)財務(wù)部審核無誤，根據(jù)審批后的報銷單原則上以轉(zhuǎn)賬支票形 式付款。After checking the documents, fi