Part I General Provisions

Article 1 This system is formulated in order to strengthen the internal management of the company, standardize the company's financial reimbursement behavior, advocate all business-oriented guiding ideology, and reasonably control expenses.

article 2

according to the relevant financial system and the actual situation of the company, this system divides financial reimbursement into daily office expenses, wages and benefits and related expenses, tax expenses, engineering-related expenses and special expenses, etc. The following describes the loan process related to reimbursement and the specific financial reimbursement system and reimbursement process of each expenditure respectively.

article 3 this system is applicable to all employees of the company.

part ii borrowing management regulations and borrowing process

article 4 borrowing management regulations

(1) business trip borrowing: business trip personnel shall handle the loan according to the approved amount with the approved business trip application form, and go through the reimbursement and repayment procedures within 5 working days after returning from business trip.

(2) Other temporary loans, such as business expenses and working capital, should be reimbursed by the borrower in a timely manner, and other loans except working capital are not allowed to be borrowed across months in principle.

(3) If the loan amount exceeds 5,111 yuan, the Finance Department shall be informed one day in advance to prepare for the loan.

(4) Provisions on loan write-off: (1)

Loan write-off should be based on the loan application form and reimbursed according to the facts. If it is used beyond the scope of the application form, it must be approved by the competent leader, otherwise the financial personnel have the right to refuse to write off; (2) In principle, the borrower should go through the cancellation procedures within 5 working days.

(5) In principle, those who fail to repay the loan may not borrow again, and those who fail to repay the loan after the time limit will be converted into personal loans and deducted from their wages.

article 1 loan process

(1) the borrower shall fill in the loan slip according to the regulations, indicating the reasons for the loan, the loan amount (the words and figures must be exactly the same and cannot be altered), check or cash.

(2) approval process: approval and signature by the manager of the competent department → recheck by the financial manager → approval by the general manager.

(3) financial payment: the loan shall go through the payment collection procedures in the finance department with the approved loan slip.

part iii reimbursement system and process of daily expenses

article 2

daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and spare parts, business entertainment expenses, training fees, data fees, etc. In a budget period, the cumulative expenditure of various expenses shall not exceed the budget in principle.

Article 3 General Provisions on Expense Reimbursement

(1) The reimburser must obtain the corresponding legal bills (see the invoice management system for relevant regulations), and the invoice has the signature of the agent on the back.

(2) attention should be paid to filling in the reimbursement form: fill in the corresponding documents according to the nature of the expenses; Carefully write the items in strict accordance with the requirements of the documents, and indicate the number of attachments; The amount in words and figures must be exactly the same (not allowed to be altered); Briefly describe the content or reason of expenses.

(3) submit for approval according to the prescribed examination and approval procedures.

(3) For reimbursement of more than 5,111 yuan, the Finance Department shall be notified one day in advance for preparation.

Article 4 General process of expense reimbursement: the reimburser sorts out the reimbursement documents and fills in the corresponding expense reimbursement form →

If the application or warehousing formalities need to be handled, the approved application form or warehousing form shall be attached → the department manager shall review and sign it → the financial department shall review it → the general manager shall approve it → the cashier shall reimburse it.

article 5 travel expense reimbursement system and process.

(1) expense standard:

standard accommodation for official transportation; standard meals; transportation expenses in other cities

general employees' hard sleeper train is 121 yuan/day in 31 yuan/day in 31 yuan/day

department heads' hard sleeper train is 151 yuan/day in 41 yuan/day in 41 yuan/day

Assistant General Manager's plane in 211 yuan/ Days 51 yuan/Days 51 yuan/Days

General Manager and above aircraft accountable for reimbursement for reimbursement for reimbursement for reimbursement for reimbursement for reimbursement for reimbursement for expenses

(2) Supplementary explanation for expenses:

1. accommodation invoice must be provided for reimbursement for accommodation expenses, and no compensation will be given if the actual amount does not reach the accommodation standard amount; The part exceeding the accommodation standard shall be borne by the employees themselves.

2.

The calculation of actual business days is based on the departure time of the vehicle and the time to return to Beijing. Departure after 12: 11 (or arrival before 12: 11) is counted as half a day, and departure before 12: 11 (or arrival after 12: 11) is counted as one day.

3. The standard of food and transportation expenses shall be contracted out, and the settlement shall be based on the actual number of business trips. In principle, it shall be reimbursed according to the facts within the quota, and subsidies may be received according to the standard when there are no relevant bills in special circumstances.

4. The entertainment expenses can only be reimbursed after the approval of the general manager, and the food allowance of the business traveler on that day will be deducted in proportion (21% for breakfast and 41% for lunch or dinner).

5. meals, accommodation and transportation provided by the other party's reception unit will not be reimbursed for related expenses.

(III) Reimbursement process

1. Travel application: The person who intends to travel should first fill in the Travel Application Form, indicating the location, purpose, itinerary, means of transportation and estimated travel expenses in detail, and the travel application form will be approved by the general manager.

2. Borrowing travel expenses: the business traveler will submit the approved Travel Application Form to the finance department, go through the loan procedures according to the loan management regulations, and the cashier will pay the borrowed money according to the regulations.

3. Ticket purchase:

Business travelers should hold a copy of the approved business trip application and book tickets at the administrative department (in principle, all air tickets should be paid by cheque, and in special circumstances, it is necessary to explain the situation in writing in advance and report it to the financial department for filing after being signed by the approver).

4.

Return to reimbursement: the business traveler should handle the reimbursement within five working days after returning to the company, fill out the Travel Expense Reimbursement Form according to the travel expense standard, and the department manager will review and sign it, the finance department will review and sign it, and the general manager will approve it; In principle, those not mentioned in the preceding paragraph shall not apply for new borrowing.

article 6 system and process of telephone reimbursement

(I) expense standard

1.

mobile communication expense: in order to give consideration to the principle of efficiency and fairness, the reimbursement of employees' mobile phone expenses adopts a post-related system, that is, different reimbursement standards are set according to different positions and the nature and position of employees. For specific standards, see the relevant management system of the administrative department.

2. fixed telephone charges: the company provides employees with fixed telephones necessary for their work, and the company pays the telephone charges uniformly. Employees are not encouraged to make personal calls during work.

(II) Reimbursement Process

1. At the beginning of each month (before 11), the Human Resources Department of the company will submit the implementation standards (including special approval implementation standards) of employees' mobile phone fees this month to the Finance Department.

2. The Finance Department informs employees to submit invoices to the Finance Department for centralized reimbursement procedures in the middle of each month (before 21th) according to the telephone charges.

3. The Finance Department will designate a special person to centrally handle the approval procedures for employees' mobile phone fees according to the approval procedures for daily expenses.

4. The employee shall sign at the cashier's office of the Finance Department to receive the payment (before 25th of each month).

5. The administrative department will designate a special person to handle the reimbursement procedures for fixed telephone charges according to the daily expense approval procedures and reimbursement procedures. In case of abnormal changes in telephone charges, you should go to the telecommunications bureau to find out the reasons and report the special circumstances to the general manager for instructions.

Article 11 System and process for reimbursement of transportation expenses

(1)

Expense standard: (1) Employees who need to use the car on business can apply for the company to send a car according to the relevant regulations of the company, and can take a taxi with the consent of the vehicle management personnel of the administrative department if there is no car; (2) The local bus fare should be reimbursed by saving the corresponding tickets.

(II) Reimbursement Process

1. Employees sort out transportation tickets (including bus tickets for business), sign the name of the agent on the back of the ticket, which will be signed by the car dispatcher of the administrative department for confirmation, and fill out the Transportation Expense Reimbursement Form as required.

2. approval: according to the daily expense approval procedure.

3. The employee goes to the Finance Department for reimbursement with the approved reimbursement form.

article 12 reimbursement system and process for office expenses and low-value consumables

(1) management regulations: in order to reasonably control expenses, such expenses are managed by the company's administrative department, purchased centrally, and assigned to a special person.

(II) Reimbursement process

1. Purchase application: The administrative department of the company prepares the purchase budget according to the budget management method according to the demand and inventory situation every quarter, and fills in the purchase application form for approval according to the asset management method when actually purchasing.

2. Reimbursement procedure: the reimbursement person shall first fill in the expense reimbursement form (with receipt and issue documents attached) and submit it for approval according to the daily expense examination and approval procedure. The approved reimbursement form and original documents (including closing receipts) shall be submitted to the Finance Department for payment or offset against borrowing according to the daily expense reimbursement process.

3. expense collection: the finance department collects and accounts the related expenses of each department on a monthly basis according to the statistics of the amount collected by each department provided by the administration department. As a public expense, the inventory items will be shared when they are actually collected.

article 13 systems and procedures for reimbursement of entertainment expenses, training fees, information fees and other expenses

(I) expense standards

1. entertainment expenses: in order to standardize the expenditure of entertainment expenses, the general manager's consent should be obtained in advance.

2.

Training fee: in order to facilitate the company to make overall arrangements according to needs, this fee is managed by the human resources department of the company in a unified way, and the training needs of each department should be submitted to the human resources in time. Human resources shall prepare a training plan according to actual needs and submit it to the general manager for approval.

3.

Data fee: on the premise of meeting the needs, try to save costs and pay attention to the enjoyment of resources. Each department must fill in the Data Application Form before purchasing data, and register with the data management personnel of the administrative department before reimbursement (the data management personnel sign the back of the data invoice).

4. Other expenses: paid according to actual needs.

(II) Reimbursement process:

1. Hospitality expenses shall be reimbursed by the manager according to the general provisions and procedures for reimbursement of daily expenses.

2. The personnel of the Human Resources Department shall go through the reimbursement procedures for training fees according to the examination and approval procedures and reimbursement procedures.

3. Data registration procedures are required before reimbursement of data fees, and reimbursement procedures should be handled at the Finance Department according to the reimbursement form and application form approved by the examination and approval procedures.

4. Other expense reimbursement shall be handled with reference to the daily expense reimbursement system and process.

Part IV Expenditure System and Process of Wages and Benefits and Related Expenses

Article 14 Wages and benefits include wages, temporary wages, social insurance and various benefits, and such expenses shall be implemented in accordance with the relevant provisions of the capital expenditure system.

Article 15 Salary and welfare payment process

(1)

Salary payment process: (1) On the 21th of each month, the human resources department will hand over the salary payment standard (including personnel change, quota change, deduction, social insurance and housing accumulation fund) approved by the general manager of this menstrual company to the finance department; (2) The general manager shall provide a monthly bonus distribution table for employees; (3) The Finance Department prepares the standard salary table according to the bonus table and payment standard; (4) Examination and approval according to the salary examination and approval procedure; (5) On 25th of each month, the Finance Department will pay the salary through the bank; (6) Before the end of each month, the employee will go to the Finance Department to receive the salary slip and verify it with the funds in the salary card.

(2) The temporary wage payment process is the same as the wage payment process.

(3) Payment process of social insurance and housing accumulation fund: (1) The payment standard approved by the general manager of the company will be submitted by the Human Resources Department to the Finance Department for relevant financial treatment; (2) The housing accumulation fund shall be paid by the Human Resources Department by applying for transfer check according to the payroll approval procedure; The finance department shall assist the human resources in handling the bank collection procedures for social insurance premiums. When the finance department receives the bank collection documents, it shall submit them to the human resources department for signature and confirmation. If there are any differences, it shall find out the reasons and make adjustments according to the actual situation.

(4) Other welfare expenses shall be reimbursed by the human resources department of the company according to the approved payment standard → signed by the department manager for confirmation → financial manager for financial review → reported to the general manager for approval, and the approved reimbursement form and payment standard shall be submitted to the finance department for reimbursement procedures.

Part V Financial Reimbursement System and Process of Special Expenditure

Article 16 Special expenditure mainly includes the purchase of software and fixed assets, consulting fees, advertising activities fees and other special expenses.

article 17 financial system and process for reimbursement of software and fixed assets.

(1) Fill in the purchase application: Fill in the Asset Purchase Application Form and submit it for approval according to the relevant provisions of the Company's Asset Management System.

(2) Reimbursement standard: relevant contract agreements and approved purchase applications.

(3)

Settlement reimbursement: (1) After the assets are checked and accepted (the software should be installed and debugged) correctly, the agent shall go through the formalities of warehousing and warehousing with the invoice and other materials, and fill in the reimbursement form as required (the agent shall sign the back of the invoice and attach the receipt form); (2) according to the provisions of the capital expenditure approval procedures for examination and approval; (3) The Finance Department shall pay by cheque according to the approved reimbursement form; (4) If you need to borrow money in advance, you should go through the borrowing procedures according to the loan provisions and go through the reimbursement procedures within 5 working days.

article 18 reimbursement system and process for other special expenses

(1) expense range: other special expenses include all other expenses for special projects (including consultant, advertising and publicity activities, company staff activities, office decoration and other special expenses).

(II)

Expense standard: Generally, such expenses are relatively large, and the manager of the competent department shall submit a request report (including project feasibility analysis, expense budget and related income forecast table, etc.) to the general manager according to the actual needs, and report it to the chairman and his authorized person for approval after being signed by the general manager.

(III) Financial reimbursement process

1. The approved report documents shall be filed with the Finance Department for financial preparation.

2. signing a contract: the directly responsible department and the partner sign a formal cooperation contract (the contract shall be reviewed by the company's legal adviser before signing, and the contract shall indicate the payment method, etc.).

3. Payment process: (1) The agent arranges invoices and other materials and fills in expense reimbursement forms (refer to the general provisions on daily expense reimbursement for the filling specifications); (2) Examination and approval according to examination and approval procedures: examination and signature by the manager of the competent department → financial review

→ examination and approval by the general manager; (3) The Finance Department pays according to the amount of the approved reimbursement form; (4) If you need to borrow money in advance, you should go through the borrowing procedures according to the loan provisions and go through the reimbursement procedures within 5 working days.

Part VI Specific Provisions on Reimbursement Time

Article 19 In order to coordinate the company's internal and external business arrangements and facilitate the reimbursement of employee expenses, the financial department will arrange the reimbursement time as follows:

1. Financial reimbursement: the financial reimbursement day of the company is every Thursday. If the last reimbursement date of the current month is after the 28th of the current month, the financial reimbursement will be stopped on this reimbursement date in order to facilitate the centralized month-end closing of the financial department.

2. Borrowing and other businesses are not subject to the above time limit and can be handled at any time.

part VII supplementary provisions

article 21 the right to interpret this system belongs to the company's finance department.

article 21 this system shall come into effect after being discussed and approved by the general manager's office meeting and signed by the chairman or his authorized person.