Financial-Reimbursement财务报销规定

财务报销制度及报销流程？Financial ReimbursementSystem andProcedures目录Contents第一章总那么Chapter one:general principle第二章借支管理规定及借支流程Chapter two:cash borrowingregulations andprocedures第三章日常费用报销规定及流程Chapter three:systems andprocedures ofapplying for reimbursement on daily expenses第四章工薪福利及相关费用支出制度及流程Chapter four:systems andprocedures ofapplying for reimbursementon welfareand relevantexpenses第五章专项费用支出、报销制度及流程Chapter five:special expenses;systems andprocedures ofapplying for reimbursement第六章报销时间的具体规定Chapter six:provisions for the timeto apply forreimbursement第七章附那么Chapter seven:others〔二〕报销流程procedures:

1.公司办公室每月初〔10日前）将上月员工费执行标准〔含特批执行标准）交财务部Each officesend mobilephone feestandard withspecialapproved onesof lastmonth to financial departmentbefore10th ofeachmonth.

2.财务部通知员工于每月中旬〔15日前）按话费标准将上月发票交财务部集中办理报销手续Financia.departmen.wil.infor.al.staf.t.tur.i.th.receip.o.mobi

1.phon.fe.o.las.mont.befor.15t.o.eac.month.

3.财务部指定专人按日常费用的审批程序集中办理员工费报扑匕手续Financial departmentwill appointone specialperson tooperatethe procedures of allthe application for reimbursement of mobilephone fee.

4.员工到财务部出纳处签字领款（每月25日前）Staffs getreimbursementat financial department aftersigning the bills before25th.

5.固..费由办公室指定专人按日常费用审批程序及报销流程办理报销手续Speciall.assigne.perso.wil.tak.car.o.th.telephon.fe.accordin.t・standard,o.dail.expenses.第十条办公费、低值易耗品等报销制度和流程article ten:systems andprocedures ofapplying for reimbursement ofoffice stationeryandlow-value easilyworn articles

（一）公司此类费用由办公室统一管理，集中购置，并制定专人负责登记This kind of expenseswill beunder controlof theone speciallyassignedperson andpurchased collectively.

（二）报销流程procedures:

2.

1.购置申请.公司办公室每月度根据需求及库存情况按预算管理方法编制购置预算，实际购置时支出100元以下的口头向分管领导请示，100元以上应填写购置申请单报就匕.Purchasin.application.base.o.th.monthl.nee.an.storage,offic.wil.mak.purchasin.budge.accordin.t.budge,managin.system.Expense,unde.WORM.nee.ora.a pprova.fro.leader,an.purchasin.applicatio.fo.expense,abov.100RMB.

3.报销程序报销人先填写费用报销单？（附出入库单），按日常费用审批程序报批审批后的报销单交财务部，按日常费用报销流程付款或冲寸氐借支Procedures:after fillingthe application for reimbursementwithAdding StorageInform inaccordance withrelevant regulations,one cangetthe reimbursementfrom financial department oruse themoney towrite offhisloan.

4.工程工程部此类费用的购置和报销另行规定For constructionprojectdepartment,the purchasingand reimbursementrules of the expensesmentionedabove will be stipulatedby otherdocuments.第十一条招待费、资料费报销制度及流程article eleven:systems andprocedures of reimbursementapplicationforentertaining guestsanddocuments fee.

（一）费用标准expenses standard:

1.招待费为了标准招待费的支出，单次1000元以下由工程经理批准即可，单次1000元〔含）以上招待费应事前以邮件形式请示总经理同意〔按总经理回复意见执彳亍）.Expense,o.entertainin.guests.i.orde.t.standardizin.thi.cost.amount,unde.1,000RM.requir.approva.fro.departmen.manage,a n.amount,abov.1,000RM.deman.previou.applicatio.t.genera,manag e.b.emai.an.actio,unde.hi.instruction.

2.资料费在保证满足需要的前提下，尽量节约本钱，注意资源共享各部门在购置资料前必须先填写资料请购单，在报销前必须到办公室资料管理人员处进行登记（资料管理人员在资料发票反面签字）.Document,fee.whil.guarante.meetin.th.need.w.shoul.b.awar.o.sharin.resource,t.cu.dow.th.cost.al.department,mus.fil.applicatio.fo.purchasin.document,befor.buyin.an.finis,registratio.a.o ffic.documen.administratio.befor.reimbursement（documente.shou

1.sig.o.th.bac.o.receipt）

（二）报销流程reimbursement procedure:

1.招待费由经办人按日常费用报销一般规定及一般流程办理报销手续・Expense,o.entertainin.guest,wil.b.reimburse,b.genera,rule,an.procedures.

2.资料费在报销前需办理资料登记手续，经审批后的报销单及请购单到财务处办理报销手续Before gettingreimbursementofdocuments fee,one needtofill documentregistration form.第四章工薪福利及相关费用支出制度及流程Chapter four:systems andprocedures ofapplying forreimbursementonwelfareand relevantexpenses第十二条工薪福利等支出包括工资、临时工资、奖金、社会保险及各项福利等〔以下简称工薪〕，此类费用按照资金支出制度相关规定执行Article twelve:company welfareexpense includessalary,temporary salary,bonus,social insuranceand other welfares,which willbe practicedinaccordance withrelevant capitalexpense regulations.第十三条工薪福利支付流程article thirteen:procedures ofpayingwelfares工薪支付流程procedures ofpaying salary1每月2日前各部门将上月考勤表整理汇总后经部门负责人签批后报办公室；Each departmentshall sumup andsend theattendance sheetto officewithsignature of the leaderbefore2nd ofeach month.[2）每月4日由办公室将上月经总经理审批后的工资支付标准〔含人员变动、额度变动、扣款、及正式员工的社会保险及住房公积金等信息）转交贝才务部；Before4ll\office willsend thesalary standardsigned bygeneralmanager,which includesstaff changing,amount changing,fine,socialwelfare offormal employeeand housingfund,tofinancial department.财务部根据工薪支付标准编制标准格式的工资表，报总经理签批Financial departmentwill submitthe standardsalary sheettogeneral managerfor approval.[4）每月5日由财务部按工资表通过银行代发的形式支付工薪Each5th,financial departmentwill paysalary throughback.（二〕临时工资支付流程同工资支付流程Procedures ofpayingtemporary salary〔三）社会保险支付流程Procedures ofpaying socialinsurance门）由办公室将总经理审批后的支付标准交财务部进行相关的账务处理；office shallsend theexpense standardapproved bygeneral managertofinancial department.

（2）由财务部办理社会保险银行托收手续，并将银行托收单据交办公室专人签字确认，假设有差异应查明原因并按实际情况进行调整.Financia.departmen.wiL manag.th.ban.collectio.procedur.o.s ocia.insuranc.an.sen.th.document,t.offic.fo.signing.I.error,a r.found,adjustmen.shal.b.mad.accordin.t.actua.situatio.afte.f igurin.ou.th.reason.〔四）其他福利费支出由公司办公室按审批后的支付标准填写费用报销单一经部门经理签字确认一分管财务领导进行财务复核一报总经理审批，到财务部办理报销手续For payingotherwelfare,office fillstheapplication for reimbursement inaccordance withapprovedstandard^signature by department manager-check by financialofficer^approval bygeneral managerand processbyfinancial department第五章专项费用支出、报销制度及流程Chapter five:special expenses;systems andprocedures ofapplying for reimbursement第十四条专项支出主要包括工程费用（包括材料费、劳务费、设备租赁费等）及固定资产购置及其他业务专项费用等Article fourteen:specialexpenses compriseproject fee（like materialexpense,labor cost,equipmentrent）,permanent assetsand otherspecial funds.第十五条工程费用和固定资产购置报销制度及流程article fifteen:systems andprocedures ofapplying for reimbursement forproject feeandpermanent assets

（一）申请报批及权限由经办人填写相关申请单，工程费用和固定资产一万元以内的开支由工程经理签批；一万元以上的须经总经理签批申请购置工程材料应填写工程材料请购单，申请购置固定资产应填写？固定资产请购单？Application limits:project feeand permanentassets under10,000RMB needdepartment manager s signature;beyond10,000RMB needgeneral managerssignature.二报销标准财务部依据批准权限和批准的实际发生金额付款Reimbursement standard:financialdepartmentwill payjudging bytheapproving limitsand actualcost.三结账报销pay offand reimbursement:1工程材料和固定资产购置时验收无误，经办人凭发票等资料由保管人员办理出入库登记手续后；设备租赁和劳务费用由经办人核实无误后，按规定填写？费用报销单？〔经办人在发票、收据反面签字，并附相关凭据［购销合同、劳务合同、？入库单等〕After checkingthe materialandpermanent assetsare correct,storage keeperwill makethe inventoryregistration;equipment rentand laborfee should be verifiedbefore fillingthe applicationfor reimbursementwith signatureof theresponsible persononthe backofthereceipt,and relevantdocuments purchasingcontract,service contract,warehouse warrant2按照批准权限报工程经理签批或经工程经理签批后报总经理签北匕Based onthe limitsof approvingreimbursement,applyfordepartmentmanagers signatureor general managers signature.〔3〕财务部审核无误，根据审批后的报销单原那么上以转账支票形式付款After checkingthe documents,financialdepartmentpays thereimbursement,generally throughwire transferor cheque,according toauthorized applicationforreimbursement.4涉及到必须付现款采购，经办人应先按借款规定办理借支手续，并在采购完成后5个工作日内按上述流程办理报销手续I.th.purchasin.need,paymen.o.cash.on.shoul.appl.fo.loa.accordin.cas.borrowin.rule.an.finis,th.reimbursemen.procedure,withi.fiv.day.afte.completin.th.purchasing.第六章报销时间的具体规定Chapter six:provisions forthe timeto applyforreimbursement第十六条为了协调公司对内、对外的业务工作安排，方便员工费用报销，财务部报销时间如下article sixteen:forthesake ofcoordinatingthe innerand outercorporate businessschedules,making iteasier forthestaff toapplying forreimbursement,the timeforreimbursementis setbyfinancial departmentas below:

1、财务报销公司财务部每周四为财务报销日为便于财务部月末集中时间结账，假设当月的最后一个报销日在该月的28日以后，该报销日不受理财务报销工程现场人员的费用报销时间原那么上每两周办理一次，当月报销时间不超过28日Financia.reimbursement,eac.Thursda.a.reimbursemen.day.Sine.thfinancia.departmen.settle,account,a.th.en.o.eac.month,n.reim・bursemen.wil.b.accepte.afte.28th.Fo.staf.o.projec.site,reimbursemen.ca.onl.b.accepte.ever.othe.week.

2.借支及其他业务不受以上时间限制Cash borrowingand othertypes ofbusinesshave notime limits.

3、报销、借款当事人应做到相关报批手续齐备和单据粘贴、填写准确,以免延误办理时间Any documentssuch asreceipts andforms shouldbe correctandattachments atthe rightplace inorder tosave time.第七章附那么Chapter seven:others第十七.本制度解释权归公司总经理Articl.seventeen,al.right,reserve,t.genera,manager.第十八条本制度自2012年2月2日起施行，以往相关规定与本制度不——致的废止Article eighteen:these articleswill takeeffect sinceFeb2ndof2021and anyprevious regulationsagainst tothem willbe invalid.第一章总那么Chapter1::General Principle第一条为了加强公司内部管理，标准公司财务行为，合理控制费用支出，特制定本制度Article one:for enhancingcorporate managing,standardizingfinancial proceduresand controllingthe expensesrationally,these articlesaremade.第二条本制度根据相关财经制度及公司实际情况，将财务借支和报销分为日常费用、工薪福利费用、专项费用及其它专项支出；同时规定了公司借款制度及流程和各项支出报销制度及流程Article twoaccording torelevantfinancial systems and ourcorporate situation,these articlesdividefinancial borrowingand applyingforreimbursementinto threepartsas dailyexpenses,staff welfarespecific costand otherspecial expense.第三条本制度适用公司全体员工Article three:these regulationsapplyto allstaffs.第二章借支管理规定及借支流程Chapter2::cash borrowingregulations andprocedures第四条借款管理规定Article four:cash borrowingregulations（一.周转金借款周转金主要用于公司财务部用于日常工作开支，根据月度财务预算填写借款申请表经总经理批准后由财务部申领和管理Borrowin.revolvin.fund,revolvin.fun.i.mainl.use.b.financia.de par.fo.daiL expenses.Afte.fillin.th.applicatio.for.o.cas.borr owin.base.o.monthl.budge,an.signe.b.genera,manager,th.f inancia.departmen.ca.ge.th.applie.amoun.o.mone.an.th.righ.t.spen.it〔二〕出差借款出差人员凭审批后的？出差申请表按批准额度办理借款，出差返回5个工作日内办理报销还款手续Cash borrowingfor businesstrip:borrow cashafter fillingtheapplicationfor businesstrip andfinish theprocedures of applicationforreimbursementwithin fivedays backto office.

（三）其他临时借款，如办公费、招待费开支等，借款人员应填写借款申请表报总经理或其授权的分管领导签批后，按批准的借支工程及金额到财务部办理借款手续临时借款应在限定开支时间完毕后的5个工作日内办理报销还款手续

（四）各项借款金额超过5000元应提前一天通知财务部备款Any cashborrowingabove5,000RMB needto beinformed tothe financialdepartmentin advanceof oneday.

（五）借款销账规定Rules aboutwrite-off:

（1）借款销账时应以借款申请单为依据，据实报销，超出申请单范围支出的，须经总经理或授权的其他分管领导批准，否那么财务人员有权拒绝销贝长；Write-offs shouldbe basedon applicationforms,exceeded amountneeds generalmanager orother authorizedleaders approval,otherwise financialaccountant canrefusethe write-off.[2）借领支票者原那么上应在5个工作日内办理销账手续Normally,borrowed chequeshouldbewritten offin fivedays..（六.借款未还者原那么上不得再次借款，逾期未还者由财务部从其本人工资中扣回・An.borrowe.wit.unreturne.loa.ca.no.borro.again.Financia.departmen.wil.deduc.th.loa.fro.borrower’.salary.第五条借款流程Article five:borrowing procedures

（一）借款人按规定填写借款单，注明借款事由、借款金额〔大小写须完全一致，不得涂改〕、借款方式（支票或现金）Filling Borrowingformwith reason,amount（identical Chinesetraditional numberswith Arabicnumbers;rewriting willnot beaccepted）,loan form（cash orcheque）

（二）审批流程主管部门经理审核签字一分管财务领导复核一总经理审ftt Approvingprocedures:signature bydepartment manager一check byfinancialofficer-approval bygeneralmanager

（三）财务付款借款人凭审批后的借款单到财务部办理领款手续Payment byfinancialdepartment:borrower getsthe loanafter finishingrelevantforms withthe Borrowingform.第三章日常费用报销制度及流程Chapter3:ee:systems andproceduresofapplying forreimbursementon dailyexpenses第六条日常费用主要包括差旅费、费、办公费、低值易耗品、业务招待费、资料费等在一个预算期间内，各项费用的累计支出原那么上不得超出预算Article six:dailyexpensesinclude coston businesstrip,phone bill,office stationery,low-value easy第七条费用报销的一般规定article seven:general ruleson applyingforreimbursement（一•报销人必须取得相应的合法票据（相关规定见发票管理.度）并注意审核真伪,且发票反面有经办人签名特殊情况开支如无合法票据，报销人应在收据、白条上注明情况，另外至少1名以上公司当事人签字证明，方可核销Reimbursemen.mus.obtai.th.appropriate lega.bill,（relevan,rule,ca.b.see.i.invoic.managemen.system）.whic.need,authenticatio.a n.signatur.o.handlin.person.Specia.expense,withou.lega.bill,n ee.notificatio.o.receip.wit.signatur.o.a.leas.on.corporate intereste.person.

（二）填写报销单应注意:根据费用性质填写对应报销单；严格按报销单要求工程书写，注明附件和票据张数；金额大小写须完全一致〔不得涂改）；摘要栏内简述费用内容或事由Attention forfilling applicationforreimbursement:guided bythe characteroftheexpenses;strictly followingtherequirements,with attachmentand thequantity ofthebillsclearlyindicated;amount ofmoney（identical Chinesetraditional numberswithArabic numbers,rewriting willnot beaccepted）;expense contentand reasonsshouldbe noted.

（三）按规定的审批流程报批Apply forreimbursement bythe regulatedprocedures.

（三）报销5000元以上需提前一天通知财务部以便备款Reimbursementabove5,000RMB needsto beinformed tofinancialdepartmentin advanceofone day.

（四）费用报销的一般流程:报销人整理报销单据并填写对应费用报销单一应办理借款申请或出入库手续的应附批准后的申请单或出入库单一部门经理审核签字一分管财务领导复核一总经理审批一到出纳处才艮销Regularprocedures ofapplyingforreimbursement:filling formsand preparethereceipt documentssignaturebydepartmentmanager-check byfinancialdepartment officer-exam andapproval bygeneralmanager-get paidfromcashier第八条差旅费报销制度及流程systemsandproceduresofapply forreimbursementfor coston businesstrip〔一）费用标准expense standard:根据不同岗位和出差性质以及出差区域参照差旅费报销标准？［另发）执行超出？差旅费报销标准？的按总经理签批意见核销Du.t.differen.position,an.character,o.busines.tri.an.tri.destination.reimbursemen.pai.accordin.t.expens,standard,o.applica tio.fo.reimbursemen.fo.cos.o.busines.trip.whic.i.t.b.issued.A mount,ove.th.standar.shoul.b.pai.unde,genera,manager.advice.因公发生的市内交通费和特殊情况下的出租车费，填写差旅报销单？（粘贴相关交通票据〕，按公司相关规定报销Travelling expensesand taxifeefor specialoccasion canget reimbursementwith receiptfollowing thecorporateregulations.

（二）补充说明additional remarks:

1.报销住宿费必须提供住宿发票，实际发生额未到达住宿标准金额，不予补偿；超出住宿标准的或未经总经理批准的开支局部由员工自行承当・Lodgin.cos.need,receip.fo.reimbursement.Amount,belo.standa r.wil.no.b.paid.th.sam.a.unapprove,exceede.amounts.

2.实际出差天数的计算以所乘交通工具出发时间至到达目的地时间为准，当日12:00以后出发〔或12:00以前到达）以半天计，当日12:00以前出发［或12:00以后到达）以一天计・Virtua.tri.tim.shal.b.counte.b.th.tim.o.trave.vehicles.Settin.ou.o.arriva.afte.12o cloc.count,hal..day.Otherwise,on.day.

3.出差期间伙食标准、交通费用标准实行包干制，依据实际出差天数结算，原那么上采用额度内据实报销形式，特殊情况无相关票据时可按标准领取补贴.Compan.afford.aL Boar.an.lodgin.fee.accordin.t.th.rea.cost・Exceptiona.case,withou.receip.ca.ge.reimbursemen.b.th.standa rds.

4.出差期间宴请客户需事前请示总经理批准〔以短信回复为依据）前方可安排宴请并凭发票报销招待费，同时按比例〔早餐20%、午餐或晚餐40%〕扣减出差人当天的伙食补贴Entertainin.gues.durin.busines.tri.need,genera,manager.appr ova.b.tex.message.

5.出差时由对方接待单位提供餐饮、住宿及交通工具等将不予报销相关费用.An.cos.pai.b.counte.par.wil.no.ge.reimbursement.

（三）报销流程proceduresofapplyingforreimbursement

1.出差申请拟出差人员首先填写？出差申请表，详细注明出差地点、目的、行程安排、交通工具和预计差旅费用工程及余额等，报总经理审批Busines.tri.application,staf.wh.i.goin.t.tak..busines.tri.shoul.fil.applicatio.for.fo.busines.tri.wit.detaile.destination,purpose,plan,transportatio.vehicle,an.budget.The.sen.th.for.t・genera,manage,fo.approval.

2.借支差旅费出差人员将已审批的？出差申请表交财务部,按借款管理规定办理借款手续，出纳按规定支付所借款项・Busines.tri.loan,sendin.th.applicatio.for.t.financia.depar tment.finishin.th.procedure,o.cas.borrowin.an.gettin.th.mone.fro.financia.accountant.

3.返回报销出差人员应在回公司〔或工程部）后五个工作日内办理报销事宜，根据差旅费用标准填写差旅费报销单？，部门经理审核签字，送财务部审核签字，呈总经理审批；报销时首先还清预借款，原那么上预借款未清者不予办理新的借支・Applicatio.fo.reimbursement.Thi.procedur.shoul.b.don.withi,fiv.day.afte.th.tri.i.finished.Fillin.th.reimbursemen.for.fo.busines.tri.base.o.busines.tri.expense,standard,askin.fo.app rova.fro.departmen.manager,financia.departmen.an.genera,manag er.On.shoul.pa.of.th.loa.befor.applyin.fo.reimbursement.第九条费报销制度及流程Article nine:systems andproceduresof applicationforreimbursementon cellphone fee

（一）费用标准expense standard:

2.

1.移动通讯费员..费用的报销采用与岗位相关制，即依据不同岗位、工作性质和职位设定不同的报销标准，具体标准见公司相关规定,Mobil,phon.fee.du.t.th.posts,jo.character,an.positions,th.standard,ar.different,whic.ca.b.foun.i.relevan,corporat.regulations.固定费公司固定,由公司统一支付话费Telephone fee:this costwillbepaid bythe company。