Article I
In order to further improve the financial management, strict implementation of the financial system, based on the standardized management of the implementation of the syllabus, the development of this standard and procedures.
Article II
Borrowing and reimbursement approval procedures
(a) travelers borrowing, you must first go to the Finance Department to get a "loan voucher", stating the time and place of the trip, the amount of money borrowed according to the principle of "round-trip fare + (lodging + living allowances) * expected number of days of travel". Estimated number of days of travel" to calculate the amount of money borrowed, fill out the voucher, first agreed by the department manager, and then approved by the financial manager, and finally approved by the general manager, before borrowing, the previous borrowing travel return time more than three days without reimbursement, shall not borrow again.
(2) Where employees borrow public funds, in the original loan is not clear before, may not borrow again.
(3) Other temporary borrowings, such as purchase money, operating expenses, and working capital, etc., shall be subject to the same approval procedures as those in Article II, Section 1.
(d) The borrowing of travel expenses or temporary loans by probationary staff shall be processed only if the regular employee issues a letter of guarantee or signs a guarantee, and if the borrower fails to repay the loan, the guarantor shall be jointly and severally liable.
(e) borrowing travelers back to the company, within three days should be in accordance with the provisions of the Ministry of Finance to report the accounts, the accounts owed to part of the amount or three days without reimbursement procedures for the arrears of personnel, the financial sector has the right to notify the Ministry of Administration in the month's salary deduction.
(F) reimbursement approval should have vouchers: "requisition approval" or "expense approval", the original invoice, itemized list. In the attached voucher, to be signed by the person in charge of the signature, the signature of the department manager in charge and the signature of the financial manager.
Article III
Business trip expenditure standards and reimbursement approval (the reimbursement standards are not implemented, the original cost reimbursement standards are still applicable)
(a) the company's employees travel by car, boat, plane and accommodation, meals, in-town transportation costs, according to the provisions of the following table (see Schedule I). The head of each department should strictly control the outgoing personnel, and consider the deadline for the completion of the task, to determine the date of business trips. The personnel who go out on official business are all numbered according to the standard for reimbursement of expenses that should be reimbursed. If the travelers to friends and relatives to solve the problem of accommodation on their own, then 40% of the standard to be sent to the individual; such as less than the standard accommodation, according to the savings of 50% of the amount of money to be sent to the individual; such as over-standard accommodation, the overspending part of the burden of the individual themselves.
(2) The transportation cost of the company's personnel on business trips shall be applied in accordance with the standards in the attached table. Specifically for the following cases are the relevant provisions of the implementation of the following:
1. By train, from 8:00 p.m. to 7:00 a.m. the next morning, in the car overnight for more than 6 hours, or more than 12 consecutive hours of travel time, you can purchase hard sleeper train tickets and ships third class.
2. If a person travels by train in compliance with the provisions of Article 1 and does not buy a sleeper ticket, the savings on the cost of the sleeper ticket shall be paid to the individual, but for the sake of convenience in calculation, it is stipulated that it shall be paid to him at the rate of 50 per cent of the cost of the hard seat fare of the train on which he has actually traveled.
3. Company personnel on business trips, approved in advance by the leadership of the unit to go home near the relatives to do business, should be based on the actual cost of fares, not issued bypass and at home during the business trip meal allowance, accommodation costs.
4. Traveling on a direct special express during the business trip is temporarily implemented in accordance with the provisions of the general special express not to sit on the sleeper subsidy, that is, 45% of the hard seat fares for the subsidy, due to the use of air-conditioning equipment and other additional costs are not included in the fares.
5. The company personnel transfer to work, the travel expenses issued to its transfer to the region to implement the standard. Transferring personnel of transportation, accommodation, meal allowances in addition to the implementation of the company's regulations, and other expenses with reference to the relevant provisions of the implementation.
6. During the period of hospitalization due to illness in the place of travel, the traveler shall be paid meal allowance according to the standard, but not transportation and accommodation expenses. If the hospitalization lasts for more than one month, the meal allowance shall be suspended.
7. The company's personnel to participate in various types of meetings held in the field, in addition to the conference organizers to issue a certificate of self-care of food and lodging costs, you can go back to the company in accordance with the standards of food subsidies; lodging with the accommodation invoices in accordance with the company's standards, the rest of the cases will not be issued the relevant costs.
8. Employees go to the field to study and training for more than 30 days part of the training period, food and lodging expenses at their own expense, according to the standard of 50% of the relevant positions.
(C) travel subsidies
By the starting and ending time of the business trip ("counting the head and not the tail") per day only entitled to meal allowances, the subsidy standards are issued in accordance with the attached table.
(4) short-distance transportation within the city on business trip
According to the corresponding per capita standard in the attached table, reimbursement will be made on the basis of receipts.
(v) other miscellaneous expenses
such as the cost of storing parcels, telephone charges, miscellaneous expenses are controlled within 10 yuan per capita per day, reimbursement with supporting documents.
(F) tickets
Approved for reimbursement on the basis of bills according to the prescribed round-trip location and mileage of the business trip.
(vii) due to special circumstances need to travel by plane, approved by the general manager of the company, three consecutive months of loss department staff travel, are not allowed to take the plane.
(viii) according to the travelers in advance, the reimbursement documents, first by the accountant on the documents to a full audit, and at the same time, according to the number of days of travel fill in the residence allowance, and then signed by the department manager to report to the financial manager, the general manager of the company for approval, before reimbursement.
(ix) The travelers shall not offset the over-standard accommodation expenses in the name of telephone and fax charges, and the telephone and fax charges must be listed separately in the accommodation invoice and billing list.
(j) Personal meals, laundry, beverages, fitness sauna fees, beauty salon fees, etc. incurred during the business trip are the responsibility of the traveler and cannot be reimbursed.
(xi) Banquet expenses during business trips are not reimbursed in the travel expenses, and are listed separately in the business hospitality expenses for approval and reimbursement.
(xii) Two persons of the same gender traveling together can only stay in one double room, calculated according to the standard of accommodation for one person (the one with the higher position).
(xiii) business travelers stay out more than two days, if there are special circumstances did not live in the hotel (such as living with friends, relatives), can be given per person standard provisions of the un-accommodated allowance.
(xiv) business trip during the period, generally not foreign banquets and foreign gifts, if there is a need must be consulted in advance to the leadership of the company.
(xv) Employees visiting family transportation costs in accordance with national regulations.
Article IV Business Hospitality Standards and Approval
(1) For business needs to spend on hospitality, the department manager will fill in the hospitality approval form and submit it to the general manager for approval.
(2) business hospitality reimbursement documents must have the official invoice of the tax department, listed on the company's letterhead, the number is clear, first signed by the person in charge, indicating the purpose, the department manager plus the actual visa, and then reported to the financial manager for review, and then by the general manager for approval before the payment and reimbursement.
(c) over the approval of the amount outside the business hospitality, generally do not spend, if there are special circumstances, subject to the general manager's approval and signature.
(d) the company's large-scale hospitality activities and a single amount of more than 2,000 yuan of hospitality expenses, subject to the approval of the chairman of the board of directors and sign the reimbursement.
Article 5
Welfare and Medical Expenses Expenditure Standards and Approval
(1) Medical expenses incurred by employees due to work-related injuries shall be reimbursed according to the facts.
(2) The company's unified withdrawal of labor union funds and welfare, incentive funds, centralized management by the Finance Department, the relevant expenditure regulations are formulated separately.
(c) Other welfare expenditures, less than 100 yuan approved by the manager of the Finance Department, and all expenditures exceeding 100 yuan shall be reported to the general manager of the company for approval.
Article VI
Other expenses and approval standards
(1) The production and operation of the expenses, less than 2,000 yuan with the official invoices from the tax department, first signed by the operator and the department manager, reported to the supervisory leader, the finance manager, and then sent to the general manager for approval of reimbursement.
(2) non-production and business expenses, 5000 yuan or less in accordance with the first paragraph of Article 6, more than 5000 yuan to the chairman of the board of directors for approval.
Article 7
Provisions for overtime pay?
1. The Company implements the comprehensive calculation of working hours work system.
2. Overtime work required for work on statutory holidays (New Year's Day, Spring Festival, National Day, Labor Day) shall be paid according to the following formula:
(My monthly salary - Floating salary/22.5×300%)×Number of days of overtime work
3. Overtime work required for work on weekdays other than statutory holidays shall be paid according to the following formula:
(My monthly salary - Floating salary/ 22.5×200%)×number of days of overtime work
4. Employee overtime work should be strictly controlled, and reported to the company leader by the department manager for approval beforehand. Overtime is limited to engineering repair, holiday duty and other urgent production tasks, but the monthly total shall not exceed 48 hours, more than 48 hours to the general manager for approval. Job duties are required, not completed on the day or month, overtime work on their own will not be counted as overtime pay.
5. Employees who work overtime can take compensatory time off without overtime pay, but must go through the registration procedures for compensatory time off.
6. Employees shall not be paid overtime during business trips in case of legal holidays and overtime work.
7. Overtime pay will be issued by the Finance Department after review by the Administration Department.
Article 8
Special allowances and subsidies shall be proposed by the competent department and reported to the general manager's office for study and decision.
Article 9
If the approver of the expenditure is out of town on a business trip, a designated agent shall be signed by the approver and submitted to the Finance Department for the record, and the designated agent may exercise the corresponding approval authority during the period.
Article 10
The interpretation of these provisions shall be vested in the Finance Department of the Company.
Principles and subjects
I. The Company strictly implements the Accounting Law of the People's Republic of China, the Regulations on the Authority of Accounting Personnel, the Rules on the Work of Accounting Personnel, and other laws and regulations on the general principles of accounting, accounting vouchers and books of account, internal auditing and matters such as property inventory and cost inventory.
Second, the bookkeeping method adopts the debit and credit method. The bookkeeping principle adopts the accrual system, with RMB as the local currency.
Three, all accounting vouchers, books, statements in all kinds of text records in Chinese, the number of words recorded in Arabic numerals. Records, writing must use a pen, not pencil and ballpoint pen writing.
Four, the company to the unit price of more than 2,000 yuan, the useful life of more than one year of assets as fixed assets, divided into five categories:
1, housing and other buildings;
2, machinery and equipment;
3, electronic equipment (such as microcomputers, copiers, facsimile machines, etc.);
4, means of transportation;
5, other Equipment.
V. Depreciation of all types of fixed assets are:
1, houses and buildings 20 years;
2, machinery and equipment 10 years;
3, electronic equipment, transportation tools 8 years;
4, other equipment 4 years.
Fixed assets are depreciated to their net value after deducting the residual value. Fixed assets can continue to use after depreciation, no longer depreciated; early retirement of fixed assets to make up the full depreciation.
Sixth, the purchase of fixed assets, the purchase price plus transportation, handling, packaging, insurance and other costs as a principle. Fixed assets to be installed, should also include installation costs. Fixed assets as an investment shall be the original price agreed in the investment agreement.
VII. Fixed assets must be inventoried once a year by the Contracts Office of the Ministry of Finance, the inventory of surpluses, deficits, obsolescence and valuation of fixed assets must be strictly examined and approved in accordance with the provisions of the annual accounts at the time of completion.
1, surplus fixed assets, the replacement of the full value as the original price, according to the degree of new and old estimated accumulated depreciation is recorded, the difference between the original price of accumulated depreciation is transferred to the provident fund.
2. Fixed assets in deficit should be written down to the original price and accumulated depreciation, and the difference between the original price and accumulated depreciation should be treated as non-operating expenses.
3. The difference between the realization income (net of liquidation expenses) and the net value of fixed assets scrapped is transferred to the provident fund, and the loss is treated as non-operating expense.
4. The company has to go through accounting procedures for the purchase, sale, liquidation and retirement of fixed assets, and set up fixed asset ledgers for accounting.
Management of funds, cash, expenses
VIII, the Finance Department to strengthen the management of assets, funds, cash and expenses, to prevent loss, eliminate waste, good use, improve efficiency.
9, bank accounts must comply with the provisions of the bank to open and use. Bank accounts only for the unit's operating business income and expenditure settlement, it is strictly prohibited to borrow the account for use by outside units or individuals, is strictly prohibited for outside units or individuals on behalf of the receipts and disbursements, transfers and cash.
Ten, the bank account number must be confidential, not for business needs are not allowed to leak.
Xi, the use of bank account seals to implement the system of management and use, that is, the financial chapter by the cashier for safekeeping, the legal representative and the accountant by the accountant for safekeeping of the private seal, is not allowed to be used by a single person for safekeeping. Seal custodian of temporary travel by its entrusted to others to manage.
Twelve, the bank account transactions should be registered one by one, not allowed to summarize the high income, and not allowed to collect against the expenditure of the accounts. Reconciliation with the bank statement on a monthly basis, not reached the income and expenditure, should be made to reconcile the balance of each adjustment.
Thirteen, according to the approved contract payment, shall not change the mode of payment and purpose; non-recipient of the unit formally entrusted in writing and approved by the general manager, is not allowed to change the recipient unit (person).
Fourteenth, the cash on hand shall not exceed the limit, shall not be used as cash against the note. Cash receipts and disbursements to do day-to-day clearing of the month, to ensure that the balance of cash on hand and the actual amount of stock in line with the balance of bank deposits and bank statements in line with the amount of cash, bank journals, respectively, with the amount of cash, bank deposits in line with the amount of the general ledger.
Fifteen, business trips, approved by the general manager of the borrowing of public funds, should be returned to the unit within seven days to pay up, no delinquency. Not for official business and approved by the general manager, no one shall borrow public funds.
Sixteen, strict management of cash receipts and expenditures, in addition to general sporadic daily expenditures, the rest of the investment, engineering expenditures must be handled through the bank transfer settlement, not direct cash.
Seventeen, the use of blank checks must indicate the limit, date, purpose and duration of use, and reported to the general manager for approval. All blank checks and canceled checks must be stored in the safe, and it is strictly prohibited to stamp blank checks before use.
Eighteen, normal office expenses, there must be an official invoice, stamped, handled by the person in charge of the department signed by the general manager for approval before reimbursement and payment.
Nineteen, without the approval of the Board of Directors, is strictly prohibited for foreign units (including joint ventures, cooperative enterprises) or personal guarantee loans.
Twenty, strict approval procedures for the use of funds. Accounting staff of all the approval procedures are not complete the use of funds, have the right and must refuse to deal with. Otherwise, according to the violation and the loss of the funds are jointly and severally liable for compensation.
Office equipment, supplies and management of the purchase of twenty-seven, all office equipment, supplies purchased by the Office of the unified plan, reported to the leadership for approval before the purchase.
Twenty-one, all appliances must be unified by the office management. Handle the registration procedures, office cabinets, desks, chairs and chairs should be numbered, often check and verify.
xii, personal use of office supplies, appliances to be properly stored, not to be discarded and loaned, work transfer, must go through the transfer procedures, if lost, at the price of compensation.