expense reimbursement control system

article 1: in order to strictly control the company's management system and reasonably control the company's operating expenses, the system is formulated according to the characteristics of the company's business activities.

article 2: the control principle of expense reimbursement: plan management, graded responsibility and level-by-level control. The managers of each department are responsible for the first-level review of the materiality and rationality of personnel expense reimbursement in this department; The financial manager will conduct a second-level review of the legality of the reimbursement bills; The general manager will conduct the final review and approval.

article 3: the control of expenses shall be planned management. the department or individual who needs to pay expenses shall fill in the "application form for payment" in advance, setting out such elements as the nature of expenses, the purpose of expenses, the estimated amount of expenses, the estimated time of payment, etc., and then report it to the department manager for approval, and then report it to the general manager for approval. The "application form for payment" signed and agreed by the general manager can be implemented.

article 4: in the process of expenses, in principle, two or more persons must participate in or execute the expenses at the same time, and supervise each other and bear the responsibilities related to acceptance.

article 5: in the process of expenses, the parties concerned shall fully obtain relevant documents of expenses, such as contracts or agreements, legal bills, etc. if the financial manager rejects some expenses due to failure to obtain legal bills (recognized by the tax authorities), the company will not bear them in principle, and the parties concerned shall be responsible for them.

article 6: after the expenses are incurred, the parties concerned shall sort out and classify the collected expense documents in time, and paste them with the standard of "expense reimbursement form" uniformly printed by the company. In the process of pasting, the expenses (such as transportation expenses, accommodation expenses, catering expenses, hospitality expenses, office expenses, etc.) shall be classified and pasted to facilitate classification, calculation and sorting.

article 7: when filling out the "expense reimbursement form", the parties concerned should follow the principle of "seeking truth from facts and being accurate", fill in the causes, amount and time of expenses completely, sign their own names, submit them to the participants for review, and ask them to sign their names in the column of references. The "expense reimbursement form" is not allowed to be altered, especially the amount of expenses, and it is necessary to ensure that the amount of expenses must be the same in upper and lower figures, otherwise it will be invalid.

article 8: the parties concerned shall submit the completed expense reimbursement form with complete attachments and the approved application form for the use of funds to the department manager for examination and approval. the department manager shall focus on the authenticity of expenses and the rationality of the difference between the budgeted amount and the actual amount. after the department manager has examined it without objection, he shall sign the examination and approval opinions and the name of the department manager in the column of expense reimbursement form.

article 9: the parties concerned shall submit the expense reimbursement form and the original approved application form to the financial manager for approval, and the financial manager shall focus on the legality review of the original invoices and documents attached to the expense reimbursement form and recheck the calculation of the expense amount. The financial manager shall sign the approval opinion and the name of the financial manager in the column of "Expense Reimbursement Form" after reviewing without objection.

article 11: the parties shall submit the expense reimbursement form approved and signed by the department manager and the finance department manager and the original approved application form to the general manager of the company through the company's internal document transfer procedure, and the general manager shall conduct the final review and approval. Generally, the general manager only examines the formal elements of the "expense reimbursement form" to see whether the reimbursement approval procedures and the signatures of relevant personnel are complete and whether the handwriting is true. After the general manager has no objection, he shall sign the approval opinion and sign it in the column of "expense reimbursement form".

article 11: after obtaining the fully approved expense reimbursement form and the application form for using funds, the parties concerned shall send them to the cashier in the financial department within 3 days to collect the funds, and the cashier shall review the expense reimbursement form, focusing on whether the expense reimbursement form has been altered, whether the calculation of expenses is correct, whether the attached invoices are complete and legal, and whether the examination and approval procedures are complete. The cashier can pay only after the examination is correct.

article 12: the power to formulate, modify and interpret this management system belongs to the board of directors of the company.

article 13: this system shall be implemented after being approved and signed by the chairman of the company, and the same shall apply when it is revised.