catalogue
Chapter I General Provisions
Chapter II Standardization of Expense Reimbursement Certificates
Chapter III Internal Control and General Process
Chapter IV Provisions on Loan Management and Loan Process
Chapter V Daily Expense Reimbursement and Process
Chapter VI Expenditure System and Process of Wages, Welfare and Related Expenses
Chapter VII Financial Reimbursement System and Process of Special Expenditure
Chapter VIII Specific Provisions on Reimbursement Time
Chapter IX Supplementary Provisions
Chapter I General Provisions
Rule number one In order to strengthen the company's financial management, standardize the company's financial reimbursement behavior, reasonably control expenses and improve the efficiency of fund use, this system is formulated in accordance with relevant national laws and regulations and various financial policies, combined with the company's specific conditions.
Rule number two According to the relevant financial system and the actual situation of the company, this system divides financial reimbursement into daily office expenses, wages and benefits and related expenses. The following explains the borrowing process related to reimbursement and the specific financial reimbursement system and reimbursement process of various expenses respectively.
Rule three. This system applies to all employees in the company.
Chapter II Standardization of Expense Reimbursement Certificates
Article 4? Fill in the reimbursement form
1. The expense reimbursement form must be filled in completely: including department, date, content, amount in words and figures, total amount, number of attachments, and signatures of the reimburser and approver; Note: There should be no spaces in the amount, and the amount should be complete to yuan, jiao and fen. If there is a financial loan, please indicate it.
2. The amount expressed in words should be accurate: 0 1234567890 billion.
Reimbursement requirements of original documents
1.？ The parties concerned shall fully obtain relevant vouchers of expenses, such as contracts or agreements, legal bills, etc. In principle, legal bills (recognized by tax authorities) must be invoices to be reimbursed.
2. Available receipts: receipts can be used to calculate the income from purchasing agricultural products and waste products.
3. Fares: All air tickets must indicate the departure place and destination, as well as the boarding date.
4. When you take a taxi, you should also have a bill attached to the fuel fee, that is, all the reported amounts must have an invoice. If the amount has a decimal point, you need to indicate the actual amount paid.
5. When the air ticket is reimbursed, if there is a companion, you must indicate who the companion is.
6. Other bills should also indicate the purpose and time of expenses. For example, for hospitality, you should indicate the date, target and number of people to be entertained.
7. The summary column must clearly indicate the reason and purpose of the expenses.
8. If you are on a business trip, you need to attach an Application Form for Business Travel, which will be approved by the company and department leaders.
9. Reimbursement of expenses for the current month.
Article 5? Methods and requirements of ticket posting
1. The original vouchers and attachments of invoices should be sorted according to the expense items for reimbursement, such as office expenses, entertainment expenses, travel expenses and accommodation expenses. , and should be pasted separately by category, and the original vouchers of the same expense items should be pasted together.
2. The size of the pasted bill: it should be pasted within the size of the expense reimbursement form. For vouchers with many original invoice documents and attachments, a solid white paper with the same size as the expense reimbursement form should be pasted first (used paper can also be used, and the exposed part should be kept white), and then the upper left corner of the white paper should be pasted behind the expense reimbursement form. The bill pasted on it can't go beyond the paper.
3. Sticking requirements: The original invoices and attachments must be arranged in a unified way, and pasted from top to bottom and from left to right. Apply glue to the upper left corner of the original invoice documents and attachments and paste them from the binding line (2 cm to the left of the paste sheet). Arrange the banknotes evenly to the right and stick them horizontally. Be careful not to concentrate the bills in the middle of the paste paper, so as to avoid the phenomenon that the middle is thick and the four sides are thin, and the vouchers are not neatly bound; The pasted original invoice documents and attachments must be within the size range of expense reimbursement vouchers. Individual original vouchers with irregular specifications can be trimmed and sorted before pasting, but the integrity of the original vouchers must be guaranteed. For the original invoice documents and attachments with paste size larger than the expense reimbursement form, the paste position should also be in the upper left corner of the bill, and the top and left sides of the document should be aligned with the expense reimbursement form. The excess part can be folded within the paste range according to the size of the expense reimbursement form.
4. If the bills of the same kind are different in size, they can be pasted on the same pasting paper in the order of first small and then large.
5. Precautions:
(1) The original vouchers and attachments of the invoice must be pasted neatly, and the bill shall not be inverted or pasted.
(2) Do not use a stapler to order original invoices and accessories. Do not use paper clips, pins, etc. Nail the original invoice documents and attachments to the expense reimbursement form.
(3) Please re-paste the irregular expense reimbursement documents.
Article 6? Reimbursement procedures and approval are completed.
1. Strictly follow the approval system issued by the financial department.
2. For the procurement documents requiring witnesses, the witnesses shall sign the documents; * * * Both parties are responsible for the authenticity of reimbursement.
3. For items with purchased quantity, the signatory shall sign for and check the quantity.
4. For travel expense reimbursement forms, because the company has expense level regulations and different levels of employees have different reimbursement standards, they are graded according to employees' positions, and there is no need to provide other higher-level certificates. If employees have higher-level skills outside their posts, department heads must indicate the level or provide advanced certificates.
5. All purchased items and low-value consumables must be accompanied by purchase requisition and receipt.
Article 7? Signature requirements for reimbursement vouchers:
1. Anyone who should sign according to the regulations must sign, and the signature must be in full name, not just last name.
2. After signing, the signer shall also sign the date of signature.
3. The signature of the leader should clearly indicate whether or not to agree to reimbursement.
4. In order to facilitate the binding of the original voucher, the signature should be on the front of the voucher, and the signature should be on the upper right. If you sign the back of the voucher, you should sign it in the upper left corner.
5. When multiple vouchers need to be signed, managers, witnesses and department heads need to sign one by one respectively, and carbon paper cannot be used to sign at the same time.
6. Sign in the specified order.
(1) manager's signature
(2) Signature of witness (signatory)
(3) Signature of department head
(4) Signature of the Director of the Office
(5) Signature of the Finance Manager
(6) Signature of General Manager
7. The employee signs any voucher, indicating that he fully agrees with the items and amounts contained in the voucher, and has fulfilled the responsibility of honest declaration or careful examination.
Chapter III Internal Control and General Process
Article 8? In the process of expenses, in principle, two or more people must participate in or execute at the same time, and supervise each other and share relevant responsibilities.
Article 9? Control principles of expense reimbursement: plan management, graded responsibility and step-by-step control. The managers of each department are responsible for the first-level review of the importance and rationality of personnel expense reimbursement in this department; The director of the office conducts a second-level audit on the planning of the reimbursement form, and the manager of the finance department conducts a third-level audit on the legality of the reimbursement form; Finally, it will be reviewed and approved by the general manager.
Article 10? In principle, all reimbursement documents of the company must obtain legal vouchers. The determination of legality shall be subject to the national fiscal and taxation regulations, and the specific operation shall be implemented by the financial department, with operability as the premise. The financial department has the right to reject any documents that do not meet the reimbursement requirements of the company's employees, and the confirmation, review and approval personnel at all levels shall not sign them. Signatories at all levels cannot sign at will under uncertain circumstances.
Article 11? Document sorting requirements: before reimbursement, the reimbursement person must sort out all kinds of documents in advance, first classify the types, time, batches and items of the documents, and then clearly and accurately paste them on the back of the reimbursement documents according to certain standards, and indicate the number of the attached documents in the annex. If the number of documents is complicated, write a detailed reimbursement list and attach it. The financial department with unclear documents and irregular stickers may ask the other party to make corrections, and those who do not make corrections have the right to reject them.
Article 12? Timeliness requirements of reimbursement or document delivery: The financial department should grasp the time of reimbursement according to the timeliness and matching requirements of financial accounting. In principle, all documents or expenses must be operated according to normal procedures after they occur. In principle, when the ticket is collected and reimbursed in the current month, the business personnel have the obligation to collect the ticket in time.
Article 13 When filling out the Examination and Approval Form for Withdrawal of Expense Funds, the parties concerned shall follow the principle of "seeking truth from facts and being accurate", fill in the reasons, amount and time of expenses completely, sign their own names, and submit them to the participants for review, and ask them to sign their names in the reference column. The Approval Form for Withdrawal of Expense Funds is not allowed to be altered, especially the expense amount, which must be consistent from top to bottom, otherwise it will be invalid.
Article 14 The handling personnel shall sort and paste the original documents according to the contents of the reimbursement documents, and fill in the "Expense Fund Withdrawal Approval Form".
Specific steps and precautions:
1. If there is no special reason, the approval form must be sent to the department manager for review within three days after receiving the bill.
2. The handler shall fill in the "Approval Form for Withdrawal of Expense Funds" as required, including date, reimbursement department, purpose, amount, total, amount in words, reimbursement, etc.
If you have anything to explain, please fill it in the remarks column.
Article 15 The parties concerned shall submit the Approval Form for Withdrawal of Expense Funds and the approved Application Form for Use of Funds to the line manager of the department for review, signature and approval.
Specific steps and precautions:
1. The line manager of the department should pay attention to the authenticity of expenses and the rationality of the difference between the budgeted amount and the actual amount.
2. The line manager of the department shall sign the approval opinions and the name of the department manager in the column of "Approval Form for Expense Capital Expenditure" after reviewing without objection.
If you have anything to explain, please fill it in the remarks column.
4. The line manager has the obligation to urge the agent to submit an expense account.
Article 16 the department manager shall report to the director of the office for approval.
Specific steps and precautions:
1. The director of the office confirms whether the expenses should be reported, and the part that cannot be reported should indicate the excess amount and the actually reported amount;
2. After the director of the office has no objection, he shall sign the approval opinions and the name of the director of the office in the column of "Approval Form for Withdrawal of Expenses".
Article 17? By the office staff to the finance manager for review and signature.
Specific steps and precautions:
1. The manager of the finance department should focus on the legality review of the original invoices and documents attached to the Expense Expenditure Approval Form, and recheck the calculation of the expense amount.
2. The manager of the finance department should carefully check whether the format filled by the agent is in compliance with the regulations and whether the audit is in compliance with the relevant documents.
3. Carefully review whether the amount filled in and calculated by the manager is correct.
4. Review the signatures of the manager and his immediate manager.
5. Return the expense reimbursement approval form that does not meet the above requirements to the manager himself.
6. After the manager of the finance department has reviewed and found no objection, he shall sign the approval opinions and the name of the manager of the finance department in the column of "Approval Form for Withdrawal of Expense Funds".
Article 18? After the manager of the finance department checks, the office will send the reimbursement form to the general manager for final review and signature.
Specific steps and precautions:
1. After receiving the Expense Fund Withdrawal Approval Form, the general manager should first pay attention to whether there is the signature of the department line manager, office director and finance department manager, and review the formal requirements of the Expense Fund Withdrawal Approval Form to see whether the reimbursement approval procedures and the signatures of relevant personnel are complete and whether the handwriting is true.
2. If there is the signature of the line manager, office director and finance department manager, please review the contents.
3.？ After the general manager has no objection, he shall sign the examination and approval opinions and sign in the column of "Examination and Approval Form for Expense Fund Withdrawal".
Article 19 After obtaining the Expense Fund Withdrawal Approval Form and the Loan Approval Form, which have all been approved, the parties concerned shall send them to the cashier of the finance department within 3 days to collect the funds, and the cashier shall review the Expense Fund Expenditure Approval Form, focusing on whether the reimbursement form has been altered, whether the expense calculation is correct, whether the attached invoices are complete and legal, and whether the examination and approval procedures are complete. The cashier can't pay until it is verified.
Article 20? Other provisions on expense reimbursement: the expense reimbursement of the company must be true and legal, and it is strictly forbidden to use white bars or other illegal vouchers. If it is necessary to use coupons under some special circumstances, it must also be approved by the Deputy Minister of the Division and the manager of the Finance Department, and the financial operation must be safe and legal. In addition, vouchers should be reasonable in time, clear in summary, and certain in amount, and should not be adulterated, which will bring financial risks to the company.
Article 21? General operation process of expense reimbursement
Expense reimbursement process: expense reimbursement application (fill in the expense fund expenditure approval form)-confirmation and signature by the person in charge of the reimbursement department-review by the office director (confirm whether to submit the application)-review by the manager of the finance department (documents, materials and other requirements)-review by the general manager (or authorized person) of the company. The above procedures are the established procedures for reimbursement of various expenses of the company, and all future reimbursement of matters need to follow the above procedures, otherwise the finance department has the right to refuse to pay.
Chapter IV Provisions on Loan Management and Loan Process
Article 22? Provisions on loan management
1. Business trip loan: Business travelers can borrow according to the approved amount with the approved business trip application form.
2. Other temporary loans, such as business expenses and working capital, shall be repaid by the borrower in time. Loans other than working capital are not allowed to be borrowed from other months in principle.
3. If the loan amount exceeds 5,000 yuan, notify the Finance Department one day in advance for reservation.
4. Provisions on loan write-off:
(1) The loan write-off is based on the loan application form and reimbursed according to the facts. If it is used beyond the scope of the application form, it must be approved by the competent leader, otherwise the finance department has the right to refuse to write off;
(2) In principle, the borrower shall go through the cancellation procedures within 5 working days.
In principle, the borrower who fails to repay the loan may not borrow again. If the borrower fails to repay the loan within the time limit, it will be converted into a personal loan and deducted from the salary.
Article 23? Borrowing process
1. The borrower shall fill in the loan slip as required, indicating the loan reason, loan amount (the words and figures must be exactly the same, and shall not be altered), check or cash.
2. Approval process: approval and signature by the manager of the competent department → approval by the manager of the finance department → approval by the general manager.
3. Financial payment: the loan shall go through the collection procedures in the finance department with the approved loan slip.
Chapter V Provisions and Procedures for Reimbursement of Daily Expenses
Article 24? Daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and spare parts, business entertainment expenses, training fees, information fees, etc. In a budget period, the cumulative expenditure of various expenses shall not exceed the budget in principle.
Article 25? General provisions on expense reimbursement
1. The reimburser must obtain the corresponding legal bill (see the invoice management system for relevant regulations), and the back of the invoice is signed by the agent and the witness (signatory).
2. Attention should be paid to filling in the reimbursement form: fill in the corresponding documents according to the nature of the expenses; Carefully write all contents in strict accordance with the document requirements, and indicate the number of attachments; The amount of words and figures must be exactly the same (no alteration is allowed); Briefly describe the contents or reasons of the expenses.
3 according to the provisions of the examination and approval procedures for examination and approval.
4. For reimbursement exceeding 5,000 yuan, you need to inform the financial department one day in advance to make preparations.