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1、公司财务管理制度实施细则第一章总则第一条为促进公司各项工作的顺利开展，明确费用报销的标准、程序和办法，特制定本规定。本规定适用于公司各职能部门。第二章费用报销审批第二条公司经营费用包括特许经营权使用费、开办费、工资、办公费、水电费、差旅费、招待费、会议费、培训费、车辆使用费、通讯费、交通费、房屋租赁费、咨询顾问费、工会经费、福利费和职工培训费等支出。第三条开支各项经营费用时，属各部门的正常支出，由各部门主管签字，财务部审核，公司主要负责人签批，准予报销。即：报销人部门主管财务审核公司主要负责人审批报销第四条各部门报销有签字权的为部门主管。部门主管出差时，报销暂缓；确需急办的，报请公司主要负责人
2、签批。第五条公司部门主管本人业务报销须经财务审核后呈公司主要负责人签批。第六条公司规定每周四为统一费用报销日。第三章差旅费开支第七条公司差旅费包括交通费、住宿费、出差补助和邮电通讯等其他费用（参照 20XX 年 10 月 9 日试行的公司管理制度）。第八条公司差旅费报销根据公司任职和出差地区不同，采取实报实销与定额补助相结合的办法。第九条公司职工出差，须先行确定地点、任务，天数、人数及费用预算，以保证差旅费的节约使用。出差天数在一个星期以内的，由部门主管批准，超过期限的，报公司主要负责人批准。第十条出差天数按自然天数计算（出发、返回当日均算）。第十一条公司职工出差到外地，按乘坐车、船，飞机标准
3、（见附表1）乘坐，特殊情况、不宜执行上述标准时，应由公司主要负责人签批。第十二条出差人员夜间（晚7：00 至次日凌晨7：00）乘坐火车超过 6 小时，或白天连续乘车超过10 小时的，可购买硬卧铺票。第十三条职工省内出差一般乘坐汽车或火车。省外出差乘火车 12 小时内能到达出差地的，一般乘坐火车；乘坐飞机、火车软卧、轮船三等舱以上的需公司主要负责人审批。公司出差人员按规定乘坐车、船、飞机，凭车、船、机票据实报销。每次出差的机场、火车站、码头往返费用，凭相应张数公交车票，据实报销；紧急情况，需坐出租车的，经批准凭相关票据报销。第十四条公司主要负责人出差，各项费用实报实销。一般人员出差，业务人员办理
4、销售业务并签订经营责任合同的，一律不报销差旅费；业务人员办理公司安排的其他业务的并且不领取业务费的安以下标准报销差旅费，省内出差住宿和补助包干为70 元/天，省外大城市出差按80 元/日；业务人员与公司管理人员一同出差办理非业务事情，按管理人员标准报销。经批准开车出文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编
5、码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3
6、 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10
7、 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文
8、档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9
9、S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G
10、10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D
11、3差，当日返者，按每天出差补助的一半给予补助。第十五条公司职工与公司领导共同出差，财务部将视具体情况确定报销标准；聘请公司以外的人员同公司职工共同出差办事，聘请人员的报销标准比照陪同人员的报销标准。第十六条职工外地出差发生的宴请费，原则上应按本规定第二十六、二十七条的规定于出差前申请，特殊情况应按审批权限事先请示。出差发生宴请的扣除陪宴人员宴请当日一半的出差补助。第十七条职工出差发生的邮电费、文印费，信用卡异地提现手续费等杂费支出按发票据实报销。第十八条公司职工为关联企业出差办事，差旅费应在所属企业报销，报销标准按所属企业有关规定执行。第十九条公司职工在本市内（市郊）公出办事，报销相关交通费用
12、。第二十条出差人员预借差旅费，应填写“借支单”，经出差人员所属部门主管审核签字后，送公司主要负责人审批。审批后办理借款手续。第二十一条出差人员返回后，应在五日内到财务部办理报销手续，逾期只能报销电脑打印车票，其它支出公司不予报销。第四章招待费支出第二十二条业务招待费是指公司部门主管级以上职员在承担难度较大的业务和重要接待活动中必要的费用开支。业务招待费包括：招待来访客人的茶叶、水果、饮料等费用；宴请客人（包括工作餐）的用餐、食品、酒水等费用；赠送客人、客户的纪念品等费用；文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O
13、8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N
14、1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:C
15、N8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD
16、6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB
17、7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码
18、:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3
19、HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3公司发生的与生产经营有关的业务招待费用，最高不得超过公司当年销售营业收入的 3。第二十三条公司于接待来访客人的茶叶、水果、饮料等统一行政部负责购买、保管、发放及费用控制。第二十四条以公司名义制作的纪念品，礼品，宣传用品统一由行政部负责订做和管理，各部门需领用时，按行政部有关规定办理领用手续。第二十五条公司年末举行对外联宜活动所需费用，或公司举办大型活动的费用由行政部集中管理控制。第二十
20、六条公司各部门一般性招待用餐和礼品等费用一次支出在200 元以下的，由各部门主管在费用额度内严格掌握，不得超支。第二十七条公司各部门确因工作需要，必须宴请的，按下列原则和办法办理。1、提倡勤俭节约，反对铺张浪费；2、限制陪餐人数，原则上陪同人员不得多于来宾人数；3、严格执行公司制定的宴请标准（见附表2）；4、必须事先申请，并经批准；5、凡违反上述原则，未事先申请或突破申请标准的宴请，财务部有权拒绝报销并向公司主要负责人反映。第五章办公费文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3
21、D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K
22、8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5
23、H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2
24、J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z
25、7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8
26、I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1
27、S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3第二十八条办公费是指公司内各部门办公文具、办公家具、办公通讯器材、通讯设备及通讯费用（包括宽带、电话费）电器以及电脑配件、易耗材料等的购置费用。第二十九条公司办公费用涉及物品统一购买、管理，办公用品购置实行计划采购管理。第三十条行政部设专人对办公用品进行管理。第六章汽车使用费第三十一条汽车使用是指汽车使用产生的保险费、油料费、路桥费、停车费、维修费（因个人过失造成的除外）等各项直接费用。第七章费用报销责任界定第三十二条报
28、销人的责任1、报销人对所报销项目的真实性、准确性、及时性、单据的合法性、完整性负责。2、各项报销票证、资料必须齐全并按要求粘贴，否则财务部有权拒绝报销。第三十三条部门主管的责任1、负责审查费用项目是否经过申请并得到批准，报销金额是否控制在标准之内。2、对报销的内容真实性、完整性、必要性，各项附件是否合法性、完整性负责。第三十四条财务审核人员的责任文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编
29、码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3
30、 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10
31、 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文
32、档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9
33、S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G
34、10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D
35、3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D31、负责审查单据的合法性、真实性，报销内容是否符合公司有关标准。2、审查报销项目审批手续的完整性。第八章核算及考核管理第三十五条财务部门对各部门费用开支情况作好登记，按月编制费用汇总表报公司主要负责人。第三十六条不同费用考核部门发生的共同费用报销，费用责任双方需书面注明各自相应承担金额，否则，财务一并列入报销经办人及其部门费用核算项目。第九章处罚规定第三十七条报销人营私舞弊、弄虚作假，对违规违纪金额不予报销，对已经报销的，除退回违规报销金额外，同时对报销人予以违规报销金额 5-20%的罚款。第三十八条部门主管在
36、资料不全、原始凭证不充分、项目不真实的情况下签名准予报销的，对部门主管予以违规报销金额3-15%的罚款。第三十九条财务审核人员审核不来使公司造成损失的，或者未执行本办法规定处罚责任，擅用职权受理违规费用报销者，对财务审核人员并处违规报销金额3-15%的罚款。第四十条除公司统一组织活动外，禁止公司内各部门之间相互请客及送礼，列支费用。一经查核，该费用直接转由经办部门主管工资内扣除。文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G
37、10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D
38、3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8
39、F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H
40、1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J
41、3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7
42、K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I
43、5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3第四十一条如果违反上述开支标准或手续不齐全，报帐时列入其他项目而隐瞒实际金额或超支报销，财务有权拒绝受理。第四十二条借款逾期满 7 个工作日，当事人未能及时提供经部门主管核准的有效书面情况说明，并办理延期手续者，财务有权在当事人借款逾期当月工资中扣回欠款。第四十三条部门主管对报销人因违规造成的损失承担连带责任。第四十四条因审核过失造成费用借款人未有效报帐冲销借款，或者无法从工资扣回逾期借款者，由经办责任人（含：各级审批人）应承担不低于流失款总额50%的经济责任。按责任人基本工资
44、比例承担相应损失金额，并在坏帐当期应发工资中扣还。第四十五条报销审批程序中相关审核、复核人员必须严格按照规定的标准和程序执行，在未进行财务审核程序之前，由相关部门最后审核人员承担责任。第十章附则第四十六条本规定由财务部负责解释和修订。自颁布之日起各部门参照执行。湖北农垦联丰清河农业发展有限公司文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10
45、ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档
46、编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S
47、3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G1
48、0 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3
49、文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F
50、9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1G10 ZB7N1S2J3D3文档编码:CN8Z7K8F9S3 HD6O8I5H1