财务管理公司财务制度doc

XXXX有限公司财务制度-2-2目录1费用支出报销程序及票据要求··········································································31.1借款、报销用票据分类及用途··································································31.2原始凭证审核要素·················································································41.3报销单据整理、填写的要求·····································································42借款管理制度·······························································································62.1借款审批制度·······················································································62.2借款归还制度·······················································································73资产管理制度·······························································································83.1资产的采购申请····················································································83.2资产领用申请························································································93.3资产的保管责任····················································································93.4资产的退回与变更领用人·······································································103.5资产折旧计算分摊原则··········································································103.6财务部资产盘点····················································································104办公用品费用报销规定··················································································105交际应酬费报销规定·····················································································115.1礼品报销规定······················································································115.2礼品费、招待费报销规定·······································································126交通费报销规定···························································································136.1市内出租车费报销规定··········································································136.2私车公用车补报销规定··········································································136.3交通费用报销规定················································································147午餐费报销规定···························································································148通讯设备使用管理制度··················································································159会议费报销制度···························································································1610差旅费报销制度··························································································1610.1出差申请及考勤备案：·········································································1610.2出差借款：··················································································1710.3出差标准························································································1710.4出差报销····························································································1811合同审批制度·····························································································1912开发票流程································································································1913未尽事宜将逐步完善·····················································································19-3-31费用支出报销程序及票据要求1.1借款、报销用票据分类及用途借款单：公司员工在没有取得正式发票或正式发票没有经过相应审批时需要向公司财务借款时填写；预支备用金时借款。费用报销审批单：所有款项支付时均应填写费用报销审批单，报销项目包括：交通费、招待费、通讯费、办公费、会务费、书报费等日常费用，用以说明款项支出性质的描述请在“备注”中写明；涉及项目或合同，请在“项目名称”处标明项目（或合同）名称及项目编号。差旅费报销单：用于报销在非北京市范围内发生的各项费用或支出的凭证，应将原始发票分类整理后，粘贴在差旅费报销单后。付款审批单：仅限于业务部门或采购部门人员用于支付合同款或采购款项。出差审批单：用于出差借款时填写的注明出差地、出差事由、借款金额及出差起止日的单据。票据粘贴单：用于整理零散的原始票据，将原始票据正面向上并粘贴于此单上面，原始凭证大小应以不出粘贴单边缘为限。按费用类别及费用发生地分别粘贴；票据粘贴单用空白纸代替即可（规格大小同以上单据）。交通费明细：用于填写交通费明细，根据交通费发生的时间分别填写《加班交通费明细表》、《日常交通费明细表》：因工作需要加班发生的交通费填写《加班交通费明细表》；工作时间发生的交通费填写《日常交通费明细表》。报销加班交通费必须由人事部签字；报销交通费时务必后附此单。外出登记单：用于外出人员在前台登记外出记录的单据。此单据用于支持报销《日常交通费明细表》，人事负责人据此单在《日常交通费明细表》中签字。加班申请单：用于员工需要加班时填写的单据。此单必须提前申请（最迟当天或加班后的第一天），交由前台，前台根据此单结合打卡记录统计考勤。无此单的加班不予报销加班餐费、加班交通费。交际宴请明细单：用于员工有宴请需求时填写的单据。此单必须在宴请发生前提出申请，报销招待费时务必后附此单。出差审批单:用于员工有出差需求时填写的单据。此单在员工出差期间交由前台保管，员工回司后到前台取回此单到人事部签到，然后执人事部签字的审批单至财务报销差旅费。-4-4采购申请单:用于申请金额小于2000元的采购。此单由有采购需求的部门填写，询价后交由行政部负责其后的审批流程。公司所有的采购必须由专门负责采购的部门采购，部门自行采购公司不予报销。目前公司采购部门：行政部固定资产申请单:用于申请金额大于2000元的采购。此单由有采购需求部门填写，询价后交由行政部负责其后的审批流程。公司所有的采购必须由专门负责采购的部门采购，部门自行采购公司不予报销。目前公司采购部门：行政部1.2原始凭证审核要素原始凭证为取得的外单位开具的收取款项及具体用途的凭证，属国家税务机关或行政管理机关专门监制，包括：商业专用发票：用于购买物品，在发票上须列明品名、数量、单价、金额；服务业定额发票：分为定额发票及机打发票两类，用于提供服务而开具的发票，在发票上须列明服务事项、金额。手工填写的服务业发票无效。发票中各项内容均须完整填写：付款单位处必须填写公司全称；发票上必须盖有收款单位财务章；日期为实际支付款项日期；大写小写金额书写清楚一致；如不一致以最小金额报销；所购物品或服务类别应填写清楚；发票必须加盖“国家税务局”、“地方税务局”、“财政部门行政事业性收费”等专用章及公交邮电等部门规定的报销凭据。住宿费发票必须包括的内容：付款单位全称、住宿起止日期、住宿天数、住宿人数、单价、总金额等项目，报销人自己手写无效。发票自签发之日期起，有效期为2个月。超过2个月的发票为无效票据，财务部不予报销。所有发票不能跨年度报销，年度初第一个月可报销开发票日期为上年度12月内的发票。发票丢失，财务部不予报销，若已从公司借款，从经办人次月工资中扣除。因经办人原因未开具发票或发票丢失的不予以报销，因收款单位原因未开具合法发票的必须有指定的用途事项，有明确的收款单位开据的带财务章或公章的收据或其他证明材料。1.3报销单据整理、填写的要求1)日常费用支出，均需填写“费用报销审批单”，写明报销费用名称，“费用报销审批单”-5-5中未包括的费用项，可以自行在“费用类别”处填写；与项目有关的，写明项目名称。日常费用范围：除采购、有合同支持的支出、差旅费报销之外的款项支出均需填写此单。2)壹张“费用报销审批单”后可附多张附件：日常交通费的报销必须后附经本人及上级领导签字的《日常