財務報銷管理制度英文

?1.GeneralProvisions

1.1Purpose

ThisFinancialReimbursementManagementSystem(hereinafterreferredtoasthe"System")isformulatedtostandardizethefinancialreimbursementprocedureswithinthepany,strengthenfinancialmanagement,ensuretheauthenticity,legalityandrationalityofreimbursementexpenses,andimprovetheefficiencyoffinancialoperations.

1.2ScopeofApplication

ThisSystemappliestoallemployees,departmentsandsubsidiariesofthepany.

1.3Principles

AuthenticityPrinciple:Allreimbursementvouchersmustberealandreflecttheactualbusinesstransactions.

LegalityPrinciple:Reimbursementexpensesmustplywithrelevantnationallaws,regulationsandpanypolicies.

RationalityPrinciple:Reimbursementexpensesshouldbereasonableandnecessaryforthenormaloperationofthepany.

PromptnessPrinciple:Employeesshouldsubmitreimbursementapplicationsinatimelymannerafterthepletionofbusinessactivities.

2.ReimbursementTypesandStandards

2.1TravelExpenses

2.1.1BusinessTrips

Definition:Businesstripsrefertotripsmadebyemployeesforbusinesspurposesoutsidethepany'sregularworkingarea.

ReimbursementItems:

TransportationExpenses:Includeairtickets,traintickets,bustickets,taxifares,etc.Reimbursementshallbebasedontheactualexpensesincurred,subjecttothepany'sapprovedtravelroutesandstandards.

AmodationExpenses:Reimbursementforamodationshallbeinaccordancewiththepany'sspecifiedamodationstandards.Foramodationinstarratedhotels,thereimbursementamountshallnotexceedthestandardcorrespondingtothelevelofbusinesstrip.

MealAllowances:Afixedmealallowancewillbeprovidedforeachdayofbusinesstrip.Themealallowancestandardshallbedeterminedaccordingtothenatureandlocationofthebusinesstrip.

2.1.2OvertimeTrips

Definition:Overtimetripsrefertotripsmadebyemployeesduetoworkneedsduringovertimehours.

ReimbursementStandards:

Transportationexpensesshallbereimbursedaccordingtotheactualexpensesincurred,subjecttothepany'srelevantregulations.

Mealallowancesmaybeprovidedinaccordancewiththepany'sovertimemealallowancestandard.

2.2OfficeSuppliesExpenses

Definition:Officesuppliesrefertovariousmaterialsandequipmentusedinthedailyoperationofthepany,suchasstationery,printerscartridges,officefurniture,etc.

ReimbursementProcedures:

Employeesneedtosubmitapurchaserequisitionforofficesuppliesinadvance.Afterapprovalbytherelevantdepartment,theprocurementdepartmentwillberesponsibleforpurchasing.

Whensubmittingreimbursementvouchers,employeesshouldprovideinvoices,purchasereceiptsanddetailedlistsofofficesupplies.

Thereimbursementamountshallbebasedontheactualpurchaseprice,subjecttothepany'sbudgetcontrolforofficesupplies.

2.3CommunicationExpenses

2.3.1MobilePhoneExpenses

ReimbursementStandards:

Thepanywillprovideacertainamountofmobilephoneexpensesubsidytoemployeesaccordingtotheirjobpositions.Thesubsidystandardshallbedeterminedbythepany'shumanresourcesdepartment.

Employeesneedtosubmitmobilephonebillsforreimbursementonamonthlybasis.Thereimbursementamountshallnotexceedthesubsidystandard.

2.3.2FixedPhoneExpenses

ReimbursementProcedures:

Fixedphoneexpensesforthepany'sofficeshallbepaidbythefinancedepartmentaccordingtothemonthlybill.

Foremployees'personalfixedphoneexpensesrelatedtowork,employeesneedtosubmitrelevantbillsforreimbursementafterapprovalbythedepartmentmanager.

2.4EntertainmentExpenses

Definition:Entertainmentexpensesrefertoexpensesincurredforbusinessentertainment,suchasreceptions,banquets,etc.

ReimbursementStandardsandApprovalProcedures:

Entertainmentexpensesmustbeapprovedinadvancebythepany'smanagement.Theapprovallevelshallbedeterminedaccordingtotheamountofexpenses.

Thereimbursementamountshallbereasonableandnecessary,andshallplywiththepany'srelevantregulationsonentertainmentexpenses.Whensubmittingreimbursementvouchers,employeesshouldprovidedetaileddescriptionsoftheentertainmentactivities,includingthepurpose,time,place,participants,etc.

2.5TrainingExpenses

Definition:Trainingexpensesrefertoexpensesincurredforemployees'participationinvarioustrainingcourses,seminars,etc.

ReimbursementProcedures:

Employeesneedtoobtainpriorapprovalfromthepany'shumanresourcesdepartmentbeforeparticipatingintraining.

Afterpletingthetraining,employeesshouldsubmittrainingcertificates,trainingfeesinvoicesandotherrelevantmaterialsforreimbursement.

Thereimbursementamountshallbebasedontheactualtrainingfeespaid,subjecttothepany'sbudgetfortrainingexpenses.

3.ReimbursementProcedures

3.1PreparationofReimbursementVouchers

VoucherRequirements:

Reimbursementvouchersmustbeoriginalinvoicesorofficialreceipts,whichareissuedbylegitimatebusinessentities.

Thevouchersshouldclearlyindicatethenameofthepany,item,amount,date,etc.

Allvouchersshouldbeneatlyarrangedandattachedwithrelevantsupportingdocuments,suchascontracts,agreements,approvals,etc.

FillinginReimbursementForms:

Employeesshouldfillinthereimbursementformsaccuratelyandpletely,includingpersonalinformation,reimbursementitems,amounts,reasons,etc.

Thereimbursementformshouldbesignedbytheemployeeandthesupervisorwhoapprovesthereimbursement.

3.2SubmissionofReimbursementApplications

SubmissionChannels:

Employeescansubmitreimbursementapplicationsthroughthepany'sinternalfinancialmanagementsystemorinpaperformtothefinancedepartment.

SubmissionTime:

Reimbursementapplicationsshouldbesubmittedwithin[x]workingdaysafterthepletionoftherelevantbusinessactivities.Forbusinesstrips,reimbursementapplicationsshouldbesubmittedwithin[x]workingdaysafterreturningtothepany.

3.3ReviewandApprovalofReimbursementApplications

InitialReviewbytheDepartment:

Theemployee'sdepartmentmanagerwillconductaninitialreviewofthereimbursementapplicationtoverifytheauthenticity,legalityandrationalityoftheexpenses.Thedepartmentmanagershouldsignandapprovethereimbursementformifitmeetstherequirements.

ReviewbytheFinanceDepartment:

Thefinancedepartmentwillreviewthereimbursementapplicationindetail,checkingtheplianceofthevoucherswiththepany'sregulations,theaccuracyofthefillinginthereimbursementform,andtheoverallreasonablenessoftheexpenses.

Ifthereareanyissuesordiscrepancies,thefinancedepartmentwillcontacttheemployeeortherelevantdepartmentforclarificationandcorrection.

FinalApprovalbyManagement:

Forreimbursementapplicationsexceedingacertainamount(determinedbythepany),theyneedtobefinallyapprovedbythepany'smanagement.Themanagementwillreviewtheoverallsituationandmakeadecisiononwhethertoapprovethereimbursement.

3.4ReimbursementPayment

PaymentMethod:

Afterthereimbursementapplicationisapproved,thefinancedepartmentwillarrangeforpaymentaccordingtothepany'spaymentprocedures.Thepaymentmethodsmayincludebanktransfers,checks,etc.

PaymentTime:

Thepaymentwillbemadewithin[x]workingdaysaftertheapprovalofthereimbursementapplication,subjecttotheactualoperationofthefinancedepartment.

4.SpecialCircumstancesandHandling

4.1AdvancePayments

Definition:Advancepaymentsrefertopaymentsmadeinadvancetoemployeesforbusinessactivities,suchasbusinesstripexpenses,projectfunds,etc.

ApplicationProcedures:

Employeesneedtosubmitanadvancepaymentapplicationform,statingthereason,amount,expectedrepaymenttime,etc.

Afterapprovalbytherelevantdepartmentandthefinancedepartment,theadvancepaymentwillbemade.

RepaymentRequirements:

Employeesshouldpletetherelevantbusinessactivitiesinatimelymannerandsubmitreimbursementvouchersforsettlementwithinthespecifiedtime.Theremainingamountoftheadvancepayment,ifany,shouldberepaidtothepanypromptly.

4.2MissingorLostVouchers

HandlingProcedures:

Ifareimbursementvoucherismissingorlost,theemployeeshouldprovideawrittenexplanationandrelevantsupportingmaterialstoprovetheauthenticityoftheexpense.

Afterreviewandapprovalbythedepartmentmanagerandthefinancedepartment,thereimbursementcanbeprocessedbasedonthealternativeevidenceprovided.However,insomecases,thepanymaynotacceptthereimbursementwithouttheoriginalvoucher.

4.3ReimbursementforAbnormalExpenses

Definition:Abnormalexpensesrefertoexpensesthatdeviatesignificantlyfromthenormalstandardsorarenotinlinewiththepany'sbusinessoperations.

InvestigationandHandling:

Whenthefinancedepartmentdiscoversabnormalexpenses,itwillconductaninvestigation.Theemployeeandtherelevantdepartmentshouldcooperatewiththeinvestigationandprovideexplanationsandjustificationsfortheexpenses.

Iftheexpensesarefoundtobeunreasonableorviolatethepany'sregulations,thepanywilltakecorrespondingmeasures,suchasrecoveringtheoverpaidamount,imposingdisciplinaryactionsontherelevantpersonnel,etc.

5.SupervisionandAudit

5.1InternalSupervision

FinanceDepartmentSupervision:

Thefinancedepartmentisresponsiblefordailysupervisionofthepany'sfinancialreimbursementactivities.Itshouldreviewreimbursementapplicationscarefully,checktheplianceofvouchersandexpenses,andensuretheproperimplementationofthefinancialreimbursementmanagementsystem.

InternalAuditDepartmentAudit:

Theinternalauditdepartmentofthepanywillconductregularauditsofthefinancialreimbursementsystemandrelatedreimbursementrecords.Theauditscopeincludestheauthenticity,legality,rationalityofreimbursementexpenses,aswellastheplianceofthereimbursementprocedures.

5.2ExternalAudit

CompliancewithExternalAudits:

Thepanyshallcooperatewithexternalaudits,suchasauditsbytaxauthorities,regulatoryagencies,etc.Duringtheexternalauditprocess,relevantdepartmentsandemployeesshouldprovideaccurateandpleteinformationandmaterials.

RectificationofAuditFindings:

Ifanyproblemsordeficienciesarefoundduringtheexternalaudit,thepanyshouldtaketimelyrectificationmeasuresaccordingtotheauditopinions.Therectificationsituationshouldbereportedtotherelevantmanagementlevelsanddepartments.

6.Penalties

6.1PenaltyforFalseReimbursement

Definition:Falsereimbursementreferstotheactofsubmittingfalsevouchers,exaggeratingexpensesorfabricatingbusinesstransactionsforthepurposeofobtainingreimbursement.

PenaltyMeasures:

Oncefalsereimbursementisdiscovered,thepanywillrecoverthefalselyreimbursedamountfromtherelevantemployee.

Dependingontheseverityofthesituation,thepanymayimposedisciplinaryactionsonth