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1《财务报销制度及报销流程》FinancialReimbursementSystemandProcedures目录Contents第一章总则Chapterone:generalprinciple第二章借支管理规定及借支流程Chaptertwo:cashborrowingregulationsandprocedures第三章日常费用报销规定及流程Chapterthree:systemsandproceduresofapplyingforreimbursementondailyexpenses第四章工薪福利及相关费用支出制度及流程Chapterfour:systemsandproceduresofapplyingforreimbursementonwelfareandrelevantexpenses第五章专项费用支出、报销制度及流程Chapterfive:specialexpenses;systemsandproceduresofapplyingforreimbursement第六章报销时间的具体规定Chaptersix:provisionsforthetimetoapplyforreimbursement第七章附则Chapterseven:others2第一章总则ChapterOne:GeneralPrinciple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。Articleone:forenhancingcorporatemanaging,standardizingfinancialproceduresandcontrollingtheexpensesrationally,thesearticlesaremade.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。Articletwo：accordingtorelevantfinancialsystemsandourcorporatesituation,thesearticlesdividefinancialborrowingandapplyingforreimbursementintothreepartsasdailyexpenses,staffwelfarespecificcostandotherspecialexpense.第三条本制度适用公司全体员工。Articlethree:theseregulationsapplytoallstaffs.第二章：借支管理规定及借支流程Chaptertwo:cashborrowingregulationsandprocedures第四条借款管理规定Articlefour:cashborrowingregulations(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。Borrowingrevolvingfund:revolvingfundismainlyusedby3financialdepartfordailyexpenses.Afterfillingtheapplicationformofcashborrowingbasedonmonthlybudgetandsignedbygeneralmanager,thefinancialdepartmentcangettheappliedamountofmoneyandtherighttospendit.（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。Cashborrowingforbusinesstrip:borrowcashafterfillingtheapplicationforbusinesstripandfinishtheproceduresofapplicationforreimbursementwithinfivedaysbacktooffice.(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。Anycashborrowingabove5,000RMBneedtobeinformedtothefinancialdepartmentinadvanceofoneday.(五)借款销账规定：Rulesaboutwrite-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-offsshouldbebasedonapplicationforms,exceededamountneedsgeneralmanagerorotherauthorizedleader’sapproval,otherwisefinancialaccountantcanrefuse4thewrite-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,borrowedchequeshouldbewrittenoffinfivedays.(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。Anyborrowerwithunreturnedloancannotborrowagain.Financialdepartmentwilldeducttheloanfromborrower’ssalary.第五条借款流程Articlefive:borrowingprocedures(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)。FillingBorrowingformwithreason,amount(identicalChinesetraditionalnumberswithArabicnumbers;rewritingwillnotbeaccepted),loanform(cashorcheque)(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。Approvingprocedures:signaturebydepartmentmanager→checkbyfinancialofficer→approvalbygeneralmanager(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。Paymentbyfinancialdepartment:borrowergetstheloanafterfinishingrelevantformswiththeBorrowingform.第三章日常费用报销制度及流程5Chapterthree:systemsandproceduresofapplyingforreimbursementondailyexpenses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。Articlesix:dailyexpensesincludecostonbusinesstrip,phonebill,officestationery,low-valueeasy第七条费用报销的一般规定articleseven:generalrulesonapplyingforreimbursement(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。Reimbursementmustobtaintheappropriatelegalbills(relevantrulescanbeseenininvoicemanagementsystem),whichneedsauthenticationandsignatureofhandlingperson.Specialexpenseswithoutlegalbillsneednotificationonreceiptwithsignatureofatleastonecorporateinterestedperson.(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。Attentionforfillingapplicationforreimbursement:guidedbythecharacterofthe6expenses;strictlyfollowingtherequirements,withattachmentandthequantityofthebillsclearlyindicated;amountofmoney(identicalChinesetraditionalnumberswithArabicnumbers,rewritingwillnotbeaccepted);expensecontentandreasonsshouldbenoted.(三)按规定的审批流程报批。Applyforreimbursementbytheregulatedprocedures.(三)报销5000元以上需提前一天通知财务部以便备款。Reimbursementabove5,000RMBneedstobeinformedtofinancialdepartmentinadvanceofoneday.(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。Regularproceduresofapplyingforreimbursement:fillingformsandpreparethereceiptdocuments→signaturebydepartmentmanager→checkbyfinancialdepartmentofficer→examandapprovalbygeneralmanager→getpaidfromcashier第八条差旅费报销制度及流程systemsandproceduresofapplyforreimbursementforcostonbusinesstrip（一）费用标准expensestandard: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。Due7todifferentpositionsandcharactersofbusinesstripandtripdestination,reimbursementpaidaccordingtoexpensestandardsofapplicationforreimbursementforcostonbusinesstrip,whichistobeissued.Amountsoverthestandardshouldbepaidundergeneralmanager’sadvice.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。Travellingexpensesandtaxifeeforspecialoccasioncangetreimbursementwithreceiptfollowingthecorporateregulations.（二）补充说明addi