财务报销相关规定.doc

《财务报销制度及报销流程》
Financial Reimbursement System and Procedures
目 录
Contents
第一章 总则 Chapter one: general principle
第二章 借支管理规定及借支流程 Chapter two: cash borrowing regulations and procedures
第三章 日常费用报销规定及流程 Chapter three: systems and procedures of applying 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 and procedures of applying for reimbursement on welfare and relevant expenses
第五章 专项费用支出、报销制度及流程 Chapter five: special expenses; systems and procedures of applying for reimbursement
第六章 报销时间的具体规定 Chapter six: provisions for the time to apply for reimbursement
第七章 附则 Chapter seven: others

第一章 总则
Chapter One: General Principle
　　第一条 为了加强公司内部管理，规范公司财务行为,合理控制费用支出，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 two：according to relevant financial systems and our corporate situation, these articles divide financial borrowing and applying for reimbursement into three parts as daily expenses, staff welfare specific cost and other special expense.
第三条 本制度适用公司全体员工。Article three: these regulations apply to all staffs.
第二章： 借支管理规定及借支流程
Chapter two: cash borrowing regulations and procedures
第四条 借款管理规定 Article four: cash borrowing regulations
(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。Borrowing revolving fund: revolving fund is mainly used by financial depart for daily expenses. After 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 borrowing for business trip: borrow cash after filling the application for business trip and finish the procedures of application for reimbursement within five days back to 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，按批准的借支项目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 cash borrowing above 5,000RMB need to be informed to the financial department in advance of one day.
(五) 借款销账规定：Rules about write-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，否则财务人员有权拒绝销账；Write-offs should be based on application forms, exceeded amount needs general manager or other authorized leader’s approval, otherwise financial accountant can refuse the write-off.
（2）借领支票者原则上应在5个工作日内办理销账手续。Normally, borrowed cheque should be written off in five days.
　　 (六) 借款未还者原则上不得再次借款，逾期未还者由财务部从其本人工资中扣回。 Any borrower with unreturned loan can not borrow again. Financial department will deduct the loan from borrower’s 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 Borrowing form with reason, amount (identical Chinese traditional numbers with Arabic numbers; rewriting will not be accepted), loan form (cash or cheque)
　　(二) 审批流程：主管部门经理审核签字→分管财务领导复核→总经理审批。 Approving procedures: signature by department manager→check by financial officer→approval by general manager
　　(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 by financial department: borrower gets the loan after finishing relevant forms with the Borrowing form.
　　 第三章 日常费用报销制度及流程
Chapter three: systems and procedures of applying for reimbursement on daily expenses

　　第六条 日常费用主要包括差旅费、电话费、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则上不得超出预算。 Article six: daily expenses include cost on business trip, phone bill, office stationery, low-value easy
　　第七条 费用报销的一般规定 article seven: general rules on applying for reimbursement
　　(一) 报销人必须取得相应的合法票据(相关规定见《发票管理制 度》)并注意审核真伪,且发票背面有经办人签名。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。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 bills need notification on receipt with signature of at least one corporate interested person.
　　(二) 填写报销单应注意:根据费用性质填写对应报销单；严格按报销单要求项目书写，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 for filling application for reimbursement: guided by the character of the expenses; strictly following the requirements, with attachment and 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) 按规定的审批流程报批。 Apply for reimbursement by the regulated procedures.
　　(三) 报销5000元以上需提前一天通知财务部以便备款。Reimbursement above 5,000RMB needs to be informed to financial department in advance of one 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→ 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→部门经理审核签字→分管财务领导复核→总经理审批→到出纳处报销。 Regular procedures of applying for reimbursement: filling forms and prepare the receipt documents→signature by department manager→check by financial department officer→exam and approval by general manager→get paid from cashier
　　第八条 差旅费报销制度及流程 systems and procedures of apply for reimbursement for cost on business trip
（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。Due 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 expenses and taxi fee for special occasion can get reimbursement with receipt following the corporate regulations.
　　（二）补充说明additional remarks：
　　1. 报销住宿费必须提供住宿发票，实际发生额未达到住宿标准金额，不予补偿；超出住宿标准的或未经总经理批准的开支部分由员工自行承担。 Lodging cost needs receipt for reimbursement. Amounts below standard will not be paid, the same as unapproved exceeded 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。 Virtual trip time shall be counted by the time on travel vehicles. Setting out or arrival after 12o’clock counts half a day. Otherwise, one 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，原则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。 Company affords all Board and lodging fees according to the real cost. Exceptional cases without receipt can get reimbursement by the standards.
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）后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。Entertaining guest during business trip needs general manager’s approval by text 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。 Any cost paid by counter part will not get reimbursement.
　　（三） 报销流程 procedures of applying for reimbursement
　　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项目及余额等，报总经理审批。Business trip application: staff who is going to take a business trip should fill application form for business trip with detailed destination, purpose, plan, transportation vehicles and budget. Then send the form to general manager for 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。 Business trip loan: sending the application form to financial department; finishing the procedures of cash borrowing and getting the money from financial accountant.
　　3. 返回报销：出差人员应在回公司（或项目部）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，原则上预借款未清者不予办理新的借支。 Application for reimbursement: 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 should pay off the loan before applying for reimbursement.
　　第九条 电话费报销制度及流程 Article nine: systems and procedures of application for reimbursement on cell phone fee
　　(一) 费用标准 expense standard:
　　1. 移动通讯费：员工手机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。 Mobile phone fee: due to the posts, job characters and positions, the standards are different, which can be found in relevant corporate regulations.
2． 固定电话费：公司固定电话，由公司统一支付话费。Telephone fee: this cost will be paid by the company
（二）报销流程 procedures:
　　1、 公司办公室每月初（10日前）将上月员工手机费执行标准（含特批执行标准）交财务部。 Each office send mobile phone fee standard with special approved ones of last month to financial department before 10th of each month.
　　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。Financial department will inform all staff to turn in the receipt of mobile phone fee of last month before 15th of each 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手机费报批手续。 Financial department will appoint one special person to operate the procedures of all the application for reimbursement of mobile phone fee.
　　4、 员工到财务部出纳处签字领款（每月25日前）。 Staffs get reimbursement at financial department after signing the bills before 25th.
5、 固定电话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。Specially assigned person will take care of the telephone fee according to standards of daily expenses.
第十条 办公费、低值易耗品等报销制度和流程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 expenses will be under control of the one specially assigned person and purchased collectively.
（二） 报销流程 procedures:
　　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办法编制购置预算，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》报批。 Purchasing application: based on the monthly need and storage, office will make purchasing budget according to budget managing system. Expenses under 100RMB need oral approval from leader, and purchasing application for expenses above 100RMB.
2． 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抵借支。Procedures: after filling the application for reimbursement with Adding Storage Inform in accordance with relevant regulations, one can get the reimbursement from financial department or use the money to write off his loan.
3． 工程项目部此类费用的购置和报销另行规定。For construction project department, the purchasing and reimbursement rules of the expenses mentioned above will be stipulated by other documents.
　 第十一条 招待费、资料费报销制度及流程 article eleven: systems and procedures of reimbursement application for entertaining guests and documents fee.
　　（一）费用标准 expenses standard:
1. 招待费：为了规范招待费的支出，单次1000元以下由项目经理批准即可，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行）。 Expenses on entertaining guests: in order to standardizing this cost, amounts under 1,000RMB require approval from department manager and amounts above 1,000RMB demand previous application to general manager by email and action under his instruction.
2. 资料费：在保证满足需要的前提下，尽量节约成本，注意资源共享。各部门在购买资料前必须先填写《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背面签字)。 Documents fee: while guarantee meeting the needs we should be aware 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）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。 Expenses on entertaining guests will be reimbursed by general rules and 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 getting reimbursement of documents fee, one need to fill document registration form.
　　 第四章 工薪福利及相关费用支出制度及流程
Chapter four: systems and procedures of applying for reimbursement on welfare and relevant expenses
　　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 welfare expense includes salary, temporary salary, bonus, social insurance and other welfares, which will be practiced in accordance with relevant capital expense regulations.
　　第十三条 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 department shall sum up and send the attendance sheet to office with signature of the leader before 2nd of each 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）转交财务部；Before 4th, office will send the salary standard signed by general manager, which includes staff changing, amount changing, fine, social welfare of formal employee and housing fund, to financial department.
（3） 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 department will submit the standard salary sheet to general manager for 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。Each 5th, financial department will pay salary through back.
　　（二）临时工资支付流程同工资支付流程。 Procedures of paying temporary salary
（三）社会保险支付流程：Procedures of paying social insurance
（1）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 shall send the expense standard approved by general manager to financial 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，若有差异应查明原因并按实际情况进行调整。 Financial department will manage the bank collection procedure of social insurance and send the documents to office for signing. If errors are found, adjustment shall be made according to actual situation after figuring out the 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》→经部门经理签字确认→分管财务领导进行财务复核→报总经理审批，到财务部办理报销手续。 For paying other welfare, office fills the application for reimbursement in accordance with approved standard→signature by department manager→check by financial officer→approval by general manager and process by financial department
　　 第五章 专项费用支出、报销制度及流程
Chapter five: special expenses; systems and procedures of applying 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: special expenses comprise project fee (like material expense, labor cost, equipment rent), permanent assets and other special 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 and procedures of applying for reimbursement for project fee and permanent 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项目经理签批；一万元以上的须经总经理签批。申请购买工程材料应填写《工程材料请购单》， 申请购买固定资产应填写《固定资产请购单》。Application limits: project fee and permanent assets under 10,000RMB need department manager’s signature; beyond 10,000RMB need general manager’s signature.
　　(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: financial department will pay judging by the approving limits and actual cost.
(三) 结账报销pay off and reimbursement：
（1）工程材料和固定资产购买时验收无误，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、收据背面签字），并附相关凭据（购销合同、劳务合同、《入库单》等）。After checking the material and permanent assets are correct, storage keeper will make the inventory registration; equipment rent and labor fee should be verified before filling the application for reimbursement(with signature of the responsible person on the back of the receipt), and relevant documents(purchasing contract, service contract, warehouse warrant)
（2）按照批准权限报项目经理签批或经项目经理签批后报总经理签批。Based on the limits of approving reimbursement, apply for department manager’s signature or general manager’s signature.
（3）财务部审核无误，根据审批后的报销单原则上以转账支票形式付款。After checking the documents, financial department pays the reimbursement, generally through