《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:others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:revolvingfundismainlyusedbyfinancialdepartfordailyexpenses.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,otherwisefinancialaccountantcanrefusethewrite-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),loanf...
