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1、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
2、: 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 for2.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（
3、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 10Lh 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 1
4、5th 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 25l
5、h.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
6、，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
7、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 wit
8、h 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 s
9、tipulated 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:I.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
10、 order to standardizing this cost, amounts under 1, 000RMB require approval from department manager and amounts above1, 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
11、料发票背面签 字）o 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
12、 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 registr
13、ation form.第四章 工薪福利及相关费用支出制度及流程Chapter 4: r: systems and procedures of applying forreimbursement 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 oth
14、er 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 sig
15、nature 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, t
16、o 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
17、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
18、 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 paying other welfare, office fills the application for rei
19、mbursement in accordance with approved standard-signature by department manager-check by financial officerapproval 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 5: e: 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
20、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 asset
21、s（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。 Reimbu
22、rsement 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
23、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, warehous
24、e 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 签那匕。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 wire tran
25、sfer or cheque, according to authorized application for reimbursement.(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。If the purchasing needs payment on cash, one should apply for loan according cash borrowing rules and finish the reimbursement procedures within five days after completing t
26、he purchasing.第六章报销时间的具体规定Chapter 6: : provisions for the time to apply for reimbursement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: for the sake of coordinating the inner and outer corporate business schedules, making it easier for the staff to applying for reimbursement, the time f
27、or reimbursement is set by financial department as 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，若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则上每两周办理 一次，当月报销时间不超过28日。Financial reimbursement: each Thursday as reimbursement day. Since the financial department settles accounts at the end of each month
28、, no reimbursement will be accepted after 28th. For staff on project site, reimbursement can only be accepted every other week.2、借支及其他业务不受以上时间限制。Cash borrowing and other types of business have no time 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 documents such as receipts and forms should be
29、 correct and attachments at the right place in order to save time.第七章附则Chapter 7: en: others第十七条 本制度解释权归公司总经理。Article seventeen: all rights reserved to general 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 度不一致的废止。Article eighteen: these articles will take effect since Feb 2nd of 2012 and any previous regu
30、lations against to them will be invalid.第六章 报销时间的具体规定Chapter six: provisions for thetime to apply for reimbursement第七章附则Chapter seven: others第一章总则Chapter 1: : 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 a
31、nd 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 reimbursem
32、ent 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 2: : cash borrowing regulations and procedures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
33、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
34、 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
35、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
36、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，
37、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
38、 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一分管财务领导复核一总 经理审扑匕。 Approving procedures: signature by department manager fcheck by financial officerapproval 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 d
39、epartment: borrower gets the loanafter finishing relevant forms with the Borrowing form.第三章 日常费用报销制度及流程Chapter 3: ee: systems and procedures of applying forreimbursement 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
40、 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
41、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
42、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 w
43、ill 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 报销单一应办理借款申请或出入
44、库手续的应附批准后的申请单或出入 库单f部门经理审核签字一分管财务领导复核f总经理审批f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 officerexam and approval by general manager-get paid from cashier第八条差旅费报销制度及流程systems a
45、nd procedures of applyfor 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 reimbu
46、rsement 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 regula
47、tions.（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 彳亍承担。 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：
48、 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 按标准领取补贝占。 Company affords all Board and lodging fees according to t
49、he 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 cou