2022年工厂费用报销管理制度 .pdf

费用报销管理制度第一章总则一、本办法参照办公性费用审核及报销管理办法，结合现存组织架构和管理需要制定，自正式下发之日起执行。二、财务部为费用报销及审核的归口管理部门，负责费用管理办法的解释和修订、审核各项费用报销的合理性、真实性以及具体的费用报销、付款事宜，并对违反本办法的部门或个人进行处罚。第二章基本原则一、授权审批原则借款、预付款及费用报销等财务事项参照*公司分权手册授权审批。二、费用预算控制原则1、实行预算包干，对开支超预算定额、进度的实行经济追究机制；2、“先申请、后支出”，费用支出前应有尽量详细的预算和申请手续，严禁控制预算外、申请额度外和超标准费用的费用开支；3、进度控制原则：管理费用严格按时间进度控制，变动制造费用按产量进度控制，杜绝执行过程中以预算总额控制为主的情况；三、价格核定原则以招标为主、议价为辅的原则确定供应商及招标价格。办公用品信息耗材等物资由事业部或管理部集中招标采购；工具备件及相关物资由归口管理部门集中招标采购；采购价格报财务部审批备案后集中采购。四、及时报账原则费用报销需及时，避免扎堆报账造成支出事项不明确、求证困难。延期报账进行相应处罚并打折结算。第三章 费用报销管理办法一、办公费办公费包括各部门日常所必需的办公文具、用品（如电话机）的购置费用，报刊杂志、专业书籍、资料订阅费用，以及领用办公设备配件（含维修费）、易耗材料（如纸张、色带、墨盒等）的费用等。办公文具指办公用的计算器、电池、笔（芯）、墨水、印油、订书机、起钉器、打孔器、笔座、订书针、回形针、文件袋、便笺、信封等，各部门在年度预算总额内控制开支。各部门应指定专人负责办公用品的领用和发放，并定期提交需求计划由管理部统一组织招标采购，按月与供应商结算。二、邮政电讯费邮政电讯费包括各部门日常业务运作需要所发生的电话通话费、电话初装费、文件邮寄费用，不包括互联网上网费、服务器维护费和数据线路租金。三、汽车费汽车使用费是专指部门日常业务需要，租用汽车、搭乘的士、地铁所支付的费用，各部门汽车使用费（包括使用长期、临时租车、打的）实行预算总额控制。临时租车费用报销时应提供租车单（注明发生日期、起止地、起止时间、起止里程、用途等）、路桥费发票（实际用车时间发生的真实票据），用车单上需列明行车地点明细，用车人签单时须核对路线及超额里程数，里程限额以目的地市中心为基点，签章时请注意。工厂商务车费用，每月按照使用部门予以分摊计入各部门汽车费用。四、差旅费文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3差旅费指各部门日常业务中出差所发生的长途交通费、住宿费、伙食费定额补助、市内交通定额补助以及境外出差定额补助等。按出差地点分为国内出差和境外出差。1、国内出差（1）差旅费用实行规定标准报销制。长途交通费（包括往返机场与出差地或公司办公地的汽车费）实报实销；住宿费在标准内凭住宿发票报销，超支自理；伙食补助和市内交通补助按实际出差天数及补助标准计算，并凭出差期间实际发生的餐饮、交通发票在补贴标准内据实报销。公车出差与私车公用出差都不再享受市内交通定额补助；员工多人（同性）一同出差，应安排二人间或三人间住宿，住宿费按报销标准的70执行。国内差旅费开支标准具体规定参见附件1（2）经部门负责人批准，员工参加国内各种会议，如会议提供食宿费用的，员工凭会议通知及收费票据报销有关费用，不再报销食宿费用。（3）员工出差期间发生的业务应酬费应另行张贴并提交费用报销单，并与差旅费同时报销，过期不予报销；出差过程中，每发生一单业务应酬费，按标准扣减一天伙食补助。（4）新招聘的外地专业人员（只限于事业部招聘外地人员）用于报道的单程路费，特聘人员的行李托运费予以报销，在部门费用开支，其他费用不予报销。应届毕业生报到时的费用报销按人力资源管理办法执行。2、境外出差员工境外（含港、澳地区）出差所发生的差旅费报销标准见附件2。3、相关规定（1）出差实行事前申请制度，申请时填写“出差审批表”，注明出差事由、地点、日期、预算申请金额，由部门负责人审批。其中，预算申请按照报销标准进行控制。出差人因特殊原因未能事前申请的，应于回公司文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3后三天内补办出差审批手续。没有经过批准的“出差审批表”，财务部门不予办理报销。“出差审批表”格式见附件4。（2）部门联合出差应该按部门分开报销，如果不能分开，必须列清各部门的费用，并由各相关部门出差人和负责人签字确认，否则费用平摊。（3）每次出差发生的费用只能一次报销，不能分次报销。五、业务应酬费业务应酬费指各部门因业务需要而进行公关、接待所开支的必要费用，其内容包括招待用餐、赠送礼品和娱乐活动开支等。除公司统一组织活动外，禁止部门内部互相请客、送礼。1、相关规定（1）业务招待前必需填具“业务应酬费申请单”，写明业务招待事由、就餐人员、就餐地点等事项，并由部门负责人审批，“业务招待费申请表”见附件 5。（2）财务审核时如发现超标准开支和超预算的业务应酬费，超出部分不予报销；发票必须为对应实际业务的真实发票，否则不予报销；业务应酬费用标准见附件6。（3）报销所需单据包括经部门负责人审批的业务应酬费申请单，业务发生时的真实发票（发票必须有收款单位盖章，分接待地点按面额从小到大的顺序排列，用粘贴单或A4纸粘贴整齐，若某些场所确实不能开具发票则需说明情况，附上该场所收据并用同类同额发票补足）。六、专项费用专项费用是指各部门承办业务需要而开支的、具有专门用途的费用。专项费用按年度预算项目和标准实行单项明细控制，并采用开支前事先申报制度，未纳入年度预算范围内的专项费用，开支前必须按照预算外专项费用进行专项申请。禁止挪用专项费用预算额度报销部门五项费用。文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3七、岗位业务费及其他特殊奖励支出事由根据所贴发票性质填写，不能直接填写“福利费”、“岗位业务费”。发票，如单据中包含几类发票，需分类填写支出事由，不能笼统归为一类。发票类别包括办公费、差旅费、邮政电讯费、汽车费（不含业务招待费）。票据发生日期在半年以内有效。第四章 个人借款一、个人借款相关规定1、原则上仅限于出差借款、应届毕业生生活费借款、购车借款；2、借款时经办人必须填制统一的“借款申请单”，填明借款人、借款事项、还款日期等事项。3、出差借款：个人出差借款原则上控制在审定的出差费用预算总额90%以内，出差借款填制“借款申请单”，附上经审批的“出差审批表”（注明还款期限），按程序办理借款；出差人必须于出差返回后7 个工作日内填单报销冲账，报销金额不足抵偿借款的，差额必须到财务部归还，由于情况变化，出差被取消，所借款项必须立即归还。4、生活及特殊困难借款生活费仅限于应届毕业生，借支原则上限额1000 元，转正后分两个月归还。填制“借款申请单”并按程序办理：借款人申请管理部审核财务部审核总经理审批借款借支；1000元以上（含）时应将学历证件（毕业证原件）抵押到管理部，然后凭管理部开具的抵押收据到财务部办理借款。5、专项费用：为了某个明确目的（因公购物、承办活动、工伤类借款等）而发生的借款，需提供经批准的书面申请及费用明细预算，费用预算要求清楚、合理，申请应注明款项支出专项科目，借款的使用必须做到“专款专用专还”，借款人应在活动结束或费用发生后7 日内一次性办理文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3报销冲账手续，并结清该笔借款的余欠款。6、出国借款：出国人员借款需附申请报告，报事业部财务总监批准同意后办理借款手续；若为外币借款，应将经审批的申请报告报财务管理部，按其指引办理借款或自购零星外币。7、购车借款：购车借款的享受对象为管委会成员；M5或 P5职级以上人员；任职一年以上、上年度地区业务销售额超过3000万元、因业务需要经常用车的各地分公司经理等第一负责人；在公司连续任中层职位满两年的主任专员、经理（M3/M4;P3/P4）人员。购车贷款额度应同时符合以下条件：（1）贷款额度原则上不应超过实际购买汽车价格的50%；（2）贷款额度的最高标准为：管委会成员：20 万元；其他高层/营销业务人员/部分中层人员：10 万元；（3）贷款额的 40，从贷款生效下月起按24个月的月平均还款额标准，从贷款人月度工资中扣回；贷款额剩余 60，从贷款当年度（或贷款生效后最近一次）发放的效益奖金中一次性扣回。如效益奖金额度不能完全抵扣，则剩余部分从效益奖发放的下月起按12个月的月平均还款额标准，从贷款人月度工资中扣回。所有在职人员的贷款额度必须在两年内还清，如按以上还款办法未能还清者，须在贷款生效两年期满之日起30 日内一次性还清。其他类型借款原则上不予列支，但如确因业务需要借款的，需填制呈报单，详细说明借款原因及还款期限并经部门负责人、财务部长和总经理签字确认后，到财务部办理相关借款手续。直接支付给外单位的劳务费、咨询费、广告费、材料费等一律不能以个人借款的形式支付，须由财务部门统一对外付款。二、借款流程及不（迟）还款责任1、借款流程借款人申请所在部门负责人审批财务部长审批工厂总经理审文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3批出纳付款2、不（迟）还款责任（1）严格执行“专款专借、及时报账，清前款借新款”的原则。旧款未清且无正当理由的，财务部一律不予再借款。（2）借款时经办人必须填制统一的“借款申请单”，填明还款日期、费用预算和还款方式，财务对其进行逐项审核，并将审核后的“还款日期”备查登记，作为超期处罚的依据；借款人不按时间要求报销冲账和归还借款，从次月起所属单位财务部门将书面通知管理部门从其工资中逐月扣回，并按每月尚欠借款余额从借款日开始按照银行借款利率计收利息。（3）如由于借款人自动离职等原因形成坏账，审批借款的部门负责人负连带清偿责任，并规定在事实确认后15 个工作日内（节假日顺延）清偿。第五章 预付款管理1、预付款是指因承办某些专项业务，或采购类需预先全部、部分支付款项(后取得结算发票)而形成的款项。办理预付款必须附相关合同、协议、合约等。2、款项预付后，对预付款遵循“谁经办，谁跟踪，谁负责”原则管理，经办人应及时索取发票冲账。预付款逾期 1 个月未冲账且无正当理由的，如果经财务部催办仍无法取得发票核销预付款，财务部门可对当事人处以 1003000元罚款。第六章费用报销相关规范一、单据使用规范1、借款申请单：主要用于借款申请；2、差旅费报销单：主要用于因公事出差发生费用的报销；3、支出申报单：（内部报账）主要用于偿还借款、发票报销、发票冲文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G3V8V2S3文档编码:CC10R4O2J1U3 HV6M9R5C1S7 ZU7G