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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 Chap
2、ter four: 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 for reimbursement第六章 报销时间的具体规定 Chapter six: provisions for the time to apply for reimbursement第七章 附则 Chapter seven: oth
3、ers第一章 总则Chapter One: 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 and 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
4、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 reimbursement 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 regulati
5、ons apply to all staffs.第二章： 借支管理规定及借支流程Chapter two: cash borrowing regulations and procedures第四条 借款管理规定 Article four: cash borrowing regulations(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。Borrowing revolving fund: revolving fund is mainly used by financial depart for daily expens
6、es. 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 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 afte
7、r 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,
8、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 leaders approval
9、, 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，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 borrowers sa
10、lary.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 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分管财务领导复核总经理审批。
11、Approving procedures: signature by department managercheck 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 department: borrower gets the loan after finishing relevant forms with the Borrowing form. 第三章 日常费用报销制度及流程Chapter three: systems and procedur
12、es of applying for reimbursement 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 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)
13、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 rules can be seen in invoice management system), which needs authentication and signature of handling person. Special expenses without l
14、egal 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 re
15、quirements, with attachment and the quantity of the bills clearly indicated; amount of money (identical Chinese traditional numbers with Arabic numbers, rewriting will 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
16、) 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 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。 Regular procedures of applying for reimbursement: filling forms and prepare the receipt documentssignature by department mana
