財務(wù)審核審批制度

1、財務(wù)審核審批制度財務(wù)審核審批制度是企業(yè)進行日常管理的重要制度，為使權(quán)限分明、職責(zé)清晰、流程優(yōu)化，遵循內(nèi)部控制相關(guān)原則，切合公司實際情況，特制定以下制度。第一章 總則第一條 為明確相關(guān)人員的財務(wù)審核審批權(quán)限和職責(zé)，保障日常管理流程順暢，促使高效地控制費用、降低成本，同時防止和杜絕弄虛作假、徇私舞弊和不必要的流失浪費，特制定本制度。第二條 報銷人員必須履行以下基本報銷程序：1、費用開支的基本報銷程序：經(jīng)辦人簽字、復(fù)核人證明或部門負(fù)責(zé)人確認(rèn)、財務(wù)審核、總經(jīng)理審批。2、實物開支的基本報銷程序：經(jīng)辦人簽字、驗收人驗收（需要質(zhì)檢人員檢驗的應(yīng)有相應(yīng)的質(zhì)檢手續(xù)）、部門負(fù)責(zé)人確認(rèn)、財務(wù)審核、總經(jīng)理審批。3、特殊

2、費用開支的基本報銷程序：經(jīng)辦人簽字、復(fù)核人證明或部門負(fù)責(zé)人確認(rèn)、總經(jīng)理審批、財務(wù)復(fù)核。4、總經(jīng)理的費用由副總經(jīng)理審批，沒有設(shè)置副總崗位的由財務(wù)經(jīng)理審批；財務(wù)經(jīng)理的費用由主辦會計審核。第三條 審核審批基本內(nèi)容1、經(jīng)辦人：核對項目、單價、金額是否正確，是否與合同相吻合，是否有事先申請報告，發(fā)票是否規(guī)范，用途是否清晰，是否有部門經(jīng)理確認(rèn)簽字（或倉庫驗收或證明人簽字）。2、部門確認(rèn)（或驗收人或證明人）：確認(rèn)項目是否屬實，單價是否合理，是否有驗收人確認(rèn)簽字（驗收人或證明人直接在票據(jù)的背面確認(rèn)簽字）。3、財務(wù)審核：審核費用是否按照報銷標(biāo)準(zhǔn)報銷，采購價格是否合理，是否按合同執(zhí)行，相關(guān)人員是否已確認(rèn)簽字，核對

3、項目、單價、金額是否正確，是否有事先申請報告，發(fā)票是否規(guī)范，票據(jù)是否完整，用途是否清晰（或在背面寫清楚）。4、總經(jīng)理審批：審批項目是否屬實，價格是否合理，相關(guān)人員是否已確認(rèn)簽字。第四條 出納在付款時，必須對原始單據(jù)的金額再次全面核對，確保付款金額與原始單據(jù)金額相符。同時，出納必須核對和確保付款的單據(jù)上同時有財務(wù)經(jīng)理的審核和總經(jīng)理的審批，才能付款。第五條 報銷基本要求1、審核審批次序一般按以上基本報銷程序依次逐級辦理。2、各級領(lǐng)導(dǎo)接到下屬的各項開支請示報告，原則上必須以書面形式在3日內(nèi)給予回復(fù)。3、各項已批復(fù)的請示報告都必須作為報銷附件。4、報銷人員原則上應(yīng)在回單位后3日內(nèi)報銷。5、報銷單據(jù)應(yīng)當(dāng)

4、使用碳黑墨水書寫，不得使用鉛筆或圓珠筆書寫；報銷單據(jù)不得涂抹、刮擦，內(nèi)容和項目必須齊全。6、除財務(wù)經(jīng)理審核和總經(jīng)理審批外，其他人員的簽字全部在票據(jù)的背面書寫。7、報銷單據(jù)必須能夠清晰地看出發(fā)生項目的“用途”，未能直接在單據(jù)內(nèi)容上看清楚“用途”的，經(jīng)辦人必須在報銷單據(jù)的背面詳細(xì)寫清楚。第六條 費用或?qū)嵨飯箐N必須實事求是，不得變更費用項目進行報銷，不得以合理的項目套換不合理的項目騙取開支，不得分拆屬于同一項目、同一時間或同一性質(zhì)的費用進行報銷。第七條 費用或?qū)嵨飯箐N原則上應(yīng)當(dāng)取得合法的發(fā)票，特殊情況沒有發(fā)票的必須各財務(wù)部門咨詢，經(jīng)同意后才能報銷；同時大額的項目應(yīng)當(dāng)簽訂合同，以合同形式開展業(yè)務(wù)關(guān)系。

5、第八條 報銷的款項支付，特別是大額款項支付應(yīng)當(dāng)避免以現(xiàn)金形式支付，而應(yīng)通過銀行辦理匯款。第二章 物資采購第九條 采購合同簽訂權(quán)限1、物資采購合同簽訂權(quán)限，合同金額在5萬元以下的由采購部經(jīng)理簽訂，合同金額在5萬元以上的由總經(jīng)理簽訂。2、物資采購合同中如有規(guī)定預(yù)付款條款的，預(yù)付款在20%以內(nèi)的由采購部經(jīng)理簽訂；預(yù)付款在20%以上的由總經(jīng)理簽訂。第十條 統(tǒng)一采購1、物資采購原則上由采購部對外統(tǒng)一采購。2、統(tǒng)一采購的物資，由采購部按程序辦理采購，在保證質(zhì)量的條件下，按充分客觀詢價或面向社會大范圍的原則簽訂采購合同。采購合同應(yīng)復(fù)印一份送給財務(wù)部以備審核。第十一條 采購款項支付由采購人員辦理付款申請，經(jīng)采

6、購人員所屬部門經(jīng)理確認(rèn)，由財務(wù)經(jīng)理審核，報總經(jīng)理審批后付款。第三章 費用項目第十二條 薪資：包括基本薪資、加班薪資、工齡薪資、獎金和個人其他所得等。1、固定薪資人員的薪資由各部門經(jīng)理按照公司統(tǒng)一的薪資標(biāo)準(zhǔn)提出申請，由人力資源部審核，上報總經(jīng)理審批后執(zhí)行。經(jīng)審批的薪資方案需上報財務(wù)負(fù)責(zé)人備案。2、每月固定薪資人員的薪資由人事部統(tǒng)一核算，由財務(wù)部審核， 上報總經(jīng)理審批按時支付。3、每月銷售人員薪資由銷售部統(tǒng)一核算，由財務(wù)部審核，上報總經(jīng)理審批后按時支付。第十三條 福利費用由人力資源部申請，上報總經(jīng)理審批后執(zhí)行；或由當(dāng)事人提出申請，由部門經(jīng)理確認(rèn)，由人力資源部審核，上報總經(jīng)理審批后執(zhí)行。福利費用報銷

7、，由人力資源部核實確認(rèn)，由財務(wù)部審核，上報總經(jīng)理審批后按時支付。第十四條 水電費、物業(yè)費水電、物業(yè)由行政部統(tǒng)一管理和經(jīng)辦；每月水電、物業(yè)費由行政部門核實確認(rèn)，由財務(wù)部門審核，經(jīng)總經(jīng)理審批后付款。第十五條 辦公費：包括辦公用品、筆墨紙張、帳表票卡、名片、書報、電腦耗材、郵寄費等。1、辦公用品按照以上“小額物品采購”辦理申請、采購。采購后，需要辦理人庫和領(lǐng)料手續(xù)，同時行政部門要建立臺帳，并定期進行分析和控制。2、辦公費用由行政部核實確認(rèn)，由財務(wù)部門審核，上報總經(jīng)理審批后付款。第十六條 稅金：包括增值稅、所得稅、車船使用稅、印花稅、房產(chǎn)稅等。1、嚴(yán)格按照政府有關(guān)規(guī)定按時繳納稅金；經(jīng)辦部門必須全面了解

8、該項稅收的政策和制度，并力求合理避稅。2、稅金繳納后，由經(jīng)辦部門確認(rèn)，由財務(wù)部門審核，由總經(jīng)理審批。第十七條 小車費：包括保養(yǎng)費、日常修理費、大修費、年檢費、過路費、停車費、油費等。1、小車由行政部門統(tǒng)一管理和調(diào)配。小車費用經(jīng)司機確認(rèn)后，由車管人員統(tǒng)一報銷，報銷時由行政部經(jīng)理確認(rèn)，由財務(wù)部審核，經(jīng)總經(jīng)理審批后付款。2、車輛修理預(yù)計金額在500元以下的，由行政部經(jīng)理審批后執(zhí)行；金額在500元以上的由總經(jīng)理審批后執(zhí)行；車輛維修原則統(tǒng)一在公司指定的修理廠維修，并由行政部門聯(lián)系維修廠統(tǒng)一結(jié)算。3、每部小車要制定油料標(biāo)準(zhǔn)，每月報銷費用時需附帶油料分析；小車油料由行政部統(tǒng)一充值加油卡；長途外出需要在外加油

9、時，必須索取正式發(fā)票。4、過路費、停車費由司機在單據(jù)的背面詳細(xì)寫清楚，當(dāng)天經(jīng)用車人簽字確認(rèn)。5、因個人原因違反交通法規(guī)的罰款，一律不予報銷。第十八條 租車費用：具備條件派車的人員如果要去市區(qū)辦事而沒有派車的可以申請打的。1、市區(qū)打的由當(dāng)事人填寫申請，由部門經(jīng)理和行政部共同確認(rèn)。2、當(dāng)事人憑交通發(fā)票和申請單報銷，由部門經(jīng)理核實確認(rèn)，由財務(wù)經(jīng)理審批后付款。第十九條 通信費包括固定電話費、入網(wǎng)費、電話初裝費、專線月租、電子郵箱費等。 1、按照通信費用報銷標(biāo)準(zhǔn)執(zhí)行；新進人員或崗位調(diào)整人員，按照通信費用制度規(guī)定能夠享受的，由當(dāng)事人提出申請，由當(dāng)事人部門經(jīng)理審核確認(rèn)，經(jīng)人力資源部審批后執(zhí)行。2、通信費報銷

10、：于次月10日前由各部門經(jīng)理審核確認(rèn)，上報財務(wù)經(jīng)理審批后付款。第二十條 差旅費：包括長途短途交通費、市區(qū)交通費、住宿費和出差補貼。1、出差人員需事先提出申請，經(jīng)總經(jīng)理審批后執(zhí)行；出差產(chǎn)生的以上費用之外的其他費用，不作為差旅費，而應(yīng)單獨申請報銷；差旅費用嚴(yán)格按照“差旅費用”制度審核控制。2、差旅費報銷由各部門經(jīng)理確認(rèn)，上報財務(wù)經(jīng)理審批后付款；報銷時，如果實際報銷項目與出差申請單的項目不相吻合，由總經(jīng)理審批后付款。第二十一條 運費一、運費價格標(biāo)準(zhǔn)制定1、銷售運費價格標(biāo)準(zhǔn)：由銷售部起草，并組織財務(wù)部、行政部等相關(guān)部門的人員討論、確定，如果有不同的意見可將意見記錄一并上報總經(jīng)理審批。2、物資采購發(fā)生的

11、運費原則上全部由供應(yīng)商承擔(dān)，如果短途運輸費用需要公司承擔(dān)的，由采購部制定運費價格標(biāo)準(zhǔn)并上報總經(jīng)理審批后執(zhí)行。二、運費款項支付1、采購物資的運輸費支付：以倉管員已簽名確認(rèn)收到物資的運費結(jié)算單為依據(jù)，由采購經(jīng)辦人確認(rèn)，由財務(wù)審核，上報總經(jīng)理審批后付款。2、銷售產(chǎn)品的運輸費支付：以客戶已簽名確認(rèn)收到貨的運費結(jié)戛單和驗收回單或相關(guān)驗收證明為依據(jù)，經(jīng)臺帳會計確認(rèn)，由財務(wù)審核，上報總經(jīng)理審批后付款。第二十二條 財產(chǎn)保險費1、存貨、房屋、設(shè)備的保險費由財務(wù)部統(tǒng)一辦理，并報總經(jīng)理審批后執(zhí)行、支付。2、車輛保險費由行政部統(tǒng)一辦理，并報總經(jīng)理審批后執(zhí)行、支付。第二十三條 業(yè)務(wù)招待費：包括餐費、贈品、禮品等。1、業(yè)

12、務(wù)招待費原則上要事先申請。在應(yīng)急的情況下，按以下權(quán)限可先發(fā)生。而后向總經(jīng)理匯報。并統(tǒng)一先報總經(jīng)理審批，再報財務(wù)審核后付款。2、每次金額在500元以下的由各部門經(jīng)理事先發(fā)生或?qū)徟?、一般客人中午晚上招待費每人每餐控制在50元以內(nèi)，重點客人控制在100元以內(nèi)，超過100元的一律上報董事長審批。4、業(yè)務(wù)招待費開支由對于招待職務(wù)最高的人員作為報銷經(jīng)辦人。5、報銷單上應(yīng)詳細(xì)寫明人數(shù)、招待事宜及被招待單位名稱及主要人員（餐費招待還應(yīng)附餐費明細(xì)單）。6、陪同客人吃飯一般由與客人直接有關(guān)的負(fù)責(zé)人（原則上一人）陪同，以提高企業(yè)良好的應(yīng)酬節(jié)儉形象。第二十四條 中介費：包括工商、稅務(wù)、銀行年檢費、審計驗資費、管理

13、咨詢費、各種會費、年費等。1、工商、稅務(wù)、銀行各項收費標(biāo)準(zhǔn)由財務(wù)部門辦理，經(jīng)總經(jīng)理審批后執(zhí)行、付款。2、管理咨詢費、各種會費、年費等由行政部門辦理，經(jīng)總經(jīng)理審批后執(zhí)行；款項支付由行政部確認(rèn)、財務(wù)審核，經(jīng)總經(jīng)理審批后付款。第二十五條 政府相關(guān)管理費用：包括企業(yè)衛(wèi)生管理費、企業(yè)行政管理費、治安管理費、質(zhì)量檢驗費、社保費用、醫(yī)療保險費用、個人所得稅、酒類流通隨附單費用等。1、嚴(yán)格按照政府有關(guān)規(guī)定按時繳納有關(guān)費用；經(jīng)辦部門必須全面了解各項費用的政策和規(guī)定，并爭取合理減免，有關(guān)費用的政策和規(guī)定應(yīng)當(dāng)提供給財務(wù)部，以便于財務(wù)部門的審核。2、企業(yè)衛(wèi)生管理費、企業(yè)行政管理費、環(huán)境保護費、治安管理費等，由行政部統(tǒng)

14、一辦理，并報總經(jīng)理審批后執(zhí)行、付款。3、涉及產(chǎn)品的質(zhì)量檢驗費等相關(guān)費用由質(zhì)檢部統(tǒng)一辦理，并報總經(jīng)理審批后執(zhí)行、付款。4、社保費用、醫(yī)療保險費用、個人所得稅等相關(guān)費用由人力資源部統(tǒng)一辦理，并報總經(jīng)理審批后執(zhí)行、付款。_L_爢_H驧_驧_?_添齱琳G侘_憡S_g龕鮛?鵈f榨F顖_*xmlnstbl xmlns1 urn:schemas-microsoft-com:office:smarttagspaperw11906paperh16838margl1080margr1800margt1440margb1440gutter0ltrsect deftab420ftnbjaenddoctrackmove

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