Financial reimbursement system and reimbursement process (actual revision)
Part I General Provisions
Article 1 This system is formulated in order to strengthen the internal management of the company, standardize the financial reimbursement behavior of the company, advocate all business-oriented guiding ideology, and reasonably control expenses.
Article 2 This system divides financial reimbursement into daily office expenses, wages and benefits and related expenses, taxes and fees, project-related expenses and special expenses according to the relevant financial system and the actual situation of the company. The following describes the loan process related to reimbursement and the specific financial reimbursement system and reimbursement process for each expenditure.
Article 3 This system is applicable to all employees of the company.
Part II Lending Management Regulations and Lending Process
Article 4 Provisions on loan management
(1) Business trip loan: The business trip personnel shall apply for the loan according to the approved amount with the approved business trip application form, and go through the reimbursement and repayment procedures within 5 working days after returning from business trip.
(two) other temporary loans, such as business expenses, liquidity, etc. The borrower shall repay the loan in time. Except for the working capital, other loans are not allowed to be borrowed from other months in principle.
(3) If the loan amount exceeds 5,000 yuan, it shall notify the Finance Department one day in advance.
(4) Provisions on loan write-off: (1) When a loan is written off, it shall be reimbursed according to the loan application form. If it is used beyond the scope of the application form, it must be approved by the competent leader, otherwise the financial personnel have the right to refuse to write off; (2) In principle, the borrower shall go through the cancellation procedures within 5 working days.
(5) In principle, those who fail to repay the loan shall not be allowed to borrow again, and those who fail to repay the loan within the time limit shall be converted into personal loans, which shall be deducted from the salary.
Article 5 Loan process
(1) The borrower shall fill in the loan form as required, and indicate the reason and amount of the loan (the words and figures shall be completely consistent and shall not be altered).
(II) Approval process: approval and signature by the manager of the competent department → financial review → 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.
Part III System and Process of Daily Expense Reimbursement
Article 6 Daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and spare parts, business entertainment expenses, etc. In a budget period, the cumulative expenditure of various expenses shall not exceed the budget in principle.
Article 7 General Provisions on Expense Reimbursement
(a) reimbursement must obtain the corresponding legal bills, and the back of the invoice has the signature of the agent.
(2) Pay attention 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.
(three) according to the provisions of the examination and approval procedures for approval.
(3) For reimbursement of more than 5,000 yuan, it is necessary to inform the Finance Department one day in advance to prepare.
Article 8 The general process of expense reimbursement: the reimburser sorts out the reimbursement documents and fills in the corresponding expense reimbursement form → the department manager reviews and signs → the finance department reviews → the general manager reviews and approves → the cashier reimburses.
Article 9 Travel expense reimbursement system and process.
(1) charging standard:
Accommodation standards for official vehicles, food standards and local transportation costs.
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(2) Supplementary explanation of expense standard:
1. accommodation invoice must be provided when the accommodation fee is reimbursed. If the actual amount does not reach the standard amount of accommodation, no compensation will be given; The part exceeding the accommodation standard shall be borne by the employees themselves.
2. The calculation of actual business days shall be based on the vehicle departure time and return time, with half a day after 12: 00 (or arriving before 12: 00) and one day before 12: 00 (or arriving after 12: 00).
3. The standard of meals and transportation expenses shall be outsourced and settled according to the actual number of business trips. In principle, the form of reimbursement within the limit is adopted, and subsidies can be received according to the standard when there are no relevant bills in special circumstances.
4. Hospitality expenses can only be reimbursed after the approval of the general manager, and the food allowance (20% for breakfast, 40% for lunch or dinner) of the business travelers on the same day will be deducted in proportion.
5. During the business trip, the catering, accommodation and transportation provided by the other party's reception unit will not be reimbursed.
(3) Reimbursement process:
1. Travel application: Those who plan to travel should first fill out a travel application form, detailing the location, purpose, itinerary, means of transportation and estimated travel expenses. The application form for business trip will be approved by the general manager.
2. Borrowing travel expenses: the business traveler submits the approved travel application form to the finance department, goes through the loan procedures according to the loan management regulations, and the cashier pays the borrowed money according to the regulations.
3. Ticket purchase: The business traveler shall book tickets at the administrative department with a copy of the approved business travel application (in principle, all air tickets shall be paid by cheque, and in case of special circumstances, it is necessary to explain the situation in writing in advance and report it to the finance department for filing after being signed by the approver).
4. Return to reimbursement: the business traveler will apply for reimbursement within five working days after returning to the company, fill out the travel expense reimbursement form according to the travel expense standard, and the department manager will review and sign it, the finance department will review and sign it, and the general manager will approve it; Those not mentioned in the preceding paragraph may not apply for new loans in principle.
Article 10 Telephone reimbursement system and process
(1) cost standard
1. Mobile communication fee: In order to give consideration to the principle of efficiency and fairness, the employee's mobile phone fee reimbursement adopts the post-related system, that is, different reimbursement standards are formulated according to different positions, different job nature and positions of employees. For specific standards, please refer to the relevant management system of the Administration Department.
2. Fixed telephone charges: the company provides employees with fixed telephones necessary for their work, and the telephone charges are paid by the company. Employees are not encouraged to make personal calls during work.
(ii) Repayment process
1. At the beginning of each month (before 10), the human resources department of the company will submit the implementation standards (including the implementation standards for special approval) of employees' mobile phone fees this month to the finance department.
2. The Finance Department informs employees to submit invoices to the Finance Department for centralized reimbursement procedures in the middle of each month (before 20th) according to the telephone bill standard.
3. The finance department shall designate a special person to centrally handle the examination and approval procedures for employees' mobile phone expenses according to the examination and approval procedures for daily expenses.
4. Employees should sign in the cashier's office of the finance department to receive the payment (before 25th of each month).
5. The Administration Department shall designate a special person to handle the reimbursement procedures for fixed telephone charges according to the daily expense examination and approval procedures and reimbursement procedures.
Eleventh transportation reimbursement system and process
(1) Expense standard: (1) Employees who need to use the car on business can apply for the company to send a car according to the relevant regulations of the company. If there is no car, they can take a taxi with the consent of the vehicle management personnel of the administrative department; (2) The local bus fare should be reimbursed by saving the corresponding tickets.
(ii) Repayment process
1. Employees should sort out the transportation tickets (including bus tickets for business trips), sign the name of the agent on the back of the tickets, and fill out the transportation expense reimbursement form as required.
2. Approval: according to the daily expense approval procedure.
3. Employees shall submit their expenses to the Finance Department with the approved reimbursement form.
Twelfth office expenses, low-value consumables and other reimbursement systems and processes.
(1) Management regulations: In order to control the expenses reasonably, such expenses shall be managed by the company's administrative department, and centralized procurement shall be carried out, and special personnel shall be appointed to be responsible.
(ii) Repayment process
1. Purchase application: The administrative department of the company prepares the purchase budget according to the demand and inventory situation and the budget management method every month, and fills in the purchase application form according to the asset management method for approval during actual purchase.
2. Reimbursement process: First, the reimbursement person fills in the expense reimbursement form (with receipts and issuing documents) and carries out the examination and approval according to the daily expense examination and approval process. The approved reimbursement form and original vouchers (including closing vouchers) shall be submitted to the Finance Department for payment or loan offset according to the daily expense reimbursement process.
3. Expense collection: The Finance Department collects and accounts the related expenses of each department on a monthly basis according to the statistics of the amount collected by each department provided by the Administration Department. Inventory items, as public expenses, will be shared when they are actually collected.
Thirteenth hospitality reimbursement system and process
(1) cost standard
1. Entertainment expenses: In order to standardize the expenditure of entertainment expenses, large entertainment expenses should be approved by the general manager in advance.
2. Other expenses: paid according to actual needs.
(ii) Reimbursement procedures:
1. Hospitality expenses shall be reimbursed by the manager according to the general provisions and procedures for reimbursement of daily expenses.
4. Reimbursement of other expenses shall be handled with reference to the daily expense reimbursement system and process.
The fourth part is the system and process of salary, welfare and related expenses.
Article 14 Wages, benefits and other expenses include wages, temporary wages, social insurance and various benefits, and such expenses shall be implemented in accordance with the relevant provisions of the capital expenditure system.
Article 15 Wage and welfare payment process
(1) Salary payment process: (1) Check the attendance from the beginning of last month to the end of last month every month, and pay the rest on 15 every month after deducting the vacation salary according to regulations.
The fifth part is the financial reimbursement system and process of special expenditure.
Sixteenth special expenses mainly include software and fixed assets purchase fees, consulting fees, advertising activities and other special expenses.
Seventeenth software and fixed assets purchase reimbursement financial system and process.
(1) Fill in the purchase application: according to the relevant provisions of the company's asset management system, fill in the asset purchase application form and submit it for approval.
(2) Reimbursement standard: relevant contract agreements and approved and valid purchase applications.
(3) Settlement and reimbursement: (1) After the asset acceptance (the software needs to be installed and debugged) is correct, the agent shall go through the formalities of warehousing and warehousing with the invoice and other materials, and fill out the reimbursement form as required (the agent shall sign the back of the invoice and attach a receipt); (2) according to the provisions of the capital expenditure approval procedures for examination and approval; (3) The Finance Department shall pay by cash or check according to the approved reimbursement form; (4) If you need to borrow money in advance, you should go through the loan procedures according to the loan regulations and go through the repayment procedures within 5 working days.
Part VI Specific Provisions on Reimbursement Time
Article 19 In order to coordinate the internal and external business arrangements of the company and facilitate the reimbursement of employee expenses, the financial department will arrange the reimbursement time as follows:
1. financial reimbursement: the financial department of the company takes Monday to Friday as the financial reimbursement day. If the last reimbursement date of the current month is after the 28th of the current month, the financial reimbursement will stop on this reimbursement date, so that the financial department can settle accounts at the end of the month.
2. Loans and other businesses are not subject to the above time limit and can be handled at any time.
Part VII Supplementary Provisions
Article 20 The right to interpret this system belongs to the Finance Department of the Company.
Article 21 This system shall take effect after being discussed and signed by the general manager's office meeting.