First, the examination and approval authority:
1, and the daily expenses must be executed after the manager signs it;
2. Reimbursement of all employees in the company must be signed by the head of the finance department and the general manager of the company, and then summarized and submitted to the cashier for reimbursement.
Second, the payment approval procedures:
1. When the payee needs to collect cash on business, he/she should fill in "IOU" and sign it by the general manager.
2. The borrower will submit the signed "loan slip" to the finance department, and the financial controller will decide whether to pay it according to the company's financial situation. If payment is made, the cashier will pay according to the amount approved after accounting preparation and audit.
3. The payee shall issue a receipt and submit it to the financial department for the record.
Third, various expenses:
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2, bulk office supplies, production materials and spare parts procurement, must sign a purchase and sale contract, accountable.
3. Travel expense reimbursement. Before going on a business trip, all kinds of employees need to fill out a business trip application form, and fill in the information such as business trip reason, business trip location, business trip round-trip time in detail, which can only be implemented after being signed by the department head and the general manager of the company. The specific content of travel expense reimbursement is: (1) fully reimburse the round-trip bus, boat ticket and inter-regional long-distance transportation expenses from the company to the business destination. In principle, all kinds of personnel are not allowed to fly. In special circumstances, they must be approved by the general manager of the company before boarding, otherwise they will not be reimbursed. Tickets are limited to third-class seats, and the over-standard part will not be reimbursed; Hard sleeper tickets can be reimbursed for traveling more than 300 kilometers by train; (2) Accommodation expenses can only be reimbursed within RMB yuan per day, and meals can only be reimbursed within RMB yuan per day. Special circumstances must be explained in detail and approved by the finance department and the general manager; (3) Business entertainment expenses incurred by employees during business trip must be approved by the general manager of the company and signed on the expense voucher afterwards. The specific reimbursement principle shall be implemented with reference to the relevant requirements of business entertainment expenses.
4. Business entertainment expenses. Business entertainment expenses shall be resolutely implemented in the principles of "reception or non-reception", "participation or non-participation, non-participation", "occurrence or non-occurrence, non-occurrence" and "enthusiastic attitude and simple expenses", and shall be reimbursed after being approved by the Finance Department and the General Manager.
5. Vehicle expenses, including parking fees, road and bridge fees and fuel costs. The reimbursement documents should indicate the time, place and reason.
6. Taxi fare. The time, place and reason should be indicated on the reimbursement document, otherwise it will not be reimbursed.
7. Telephone charges. The reimbursement of office landline telephone charges shall be subject to the payment documents of the telecommunications department. Personal mobile phone expenses are reimbursed by post system, that is, if mobile phone expenses need to be reimbursed for special posts, it must be signed and approved by the general manager, and the reimbursement amount must be clearly reported to the financial department for the record before reimbursement can be implemented.
8. utilities. Reimbursement shall be based on the payment documents of relevant units.
9. All departments need to order newspapers and magazines and submit them to the Administration Department for preliminary examination. After the approval of the general manager, it shall be handled by the administrative department. The expenses required for reimbursement shall be subject to the business acceptance documents.
10, employees who participate in various training courses and professional title examinations should obtain the consent of departments and companies in advance, and their expenses can be reimbursed after passing the examination.
1 1, various taxes payable.
12. Pay salary every month.
13. Post and telecommunications fees, handling fees and loan interest incurred when handling settlement business with financial institutions.
14. The reimbursement standard for other expenses is determined according to the actual situation. No one can reimburse personal consumption without special reasons. Once found, the cost of lying will be dealt with seriously.
Four, reimbursement management requirements:
1. expense reimbursement process: the person in charge of the department filling out the expense reimbursement form signs the financial department, and the general manager signs the financial department (cashier) to pay.
2. The above reimbursement invoices must be national unified invoices, and all operating receipts cannot be reimbursed. Special circumstances must be approved by the general manager.
3. The header on the invoice must be the same as that of the reimbursement company, otherwise it cannot be reimbursed.
4. Reimbursement of various expenses must comply with national tax laws and regulations. When reimbursing, the reasons and purposes should be indicated, and the original vouchers and invoices should be attached.
5. The financial personnel shall review the legality, authenticity and rationality of the reimbursement vouchers, and the financial personnel shall request to replace the vouchers that do not meet the reimbursement requirements. If it is irreplaceable, the financial department may refuse to reimburse.
6. Large settlement fees shall be settled through banks.
7, self-made reimbursement form, unified design format by the finance department, be standardized and neat.
8. Under normal circumstances, the reimbursement form shall not be altered. If there is any change, the foreign invoice shall be sealed by the other unit, and the self-made voucher shall be sealed by the manager, otherwise it will not be reimbursed.
9. All kinds of contracts and agreements signed by foreign employees and agreements signed by internal employees with the company need to be sent to the finance department as the basis for financial receipt and payment. The financial department should refuse to pay unfounded payments.
5. Reimbursement time requirement: the purchase of raw materials and spare parts and the payment of project funds must be reimbursed within one month after the date of filling in the documents. Reimbursement of other expenses by employees shall be submitted for approval according to the prescribed procedures within one week from the date of expense occurrence. Overdue without justifiable reasons, as a waiver.
Legal basis:
People's Republic of China (PRC) Company Law Article 163 A company shall establish its financial and accounting systems in accordance with laws, administrative regulations and the provisions of the financial department of the State Council.