财务报销制度.docxVIP

财务报销制度

目录

一、内容描述................................................3

1.1制定财务报销制度的背景和目的.........................4

1.2财务报销制度的重要性.................................5

二、财务报销原则与流程......................................6

2.1财务报销的基本原则...................................6

2.1.1合规性原则.......................................7

2.1.2审慎性原则.......................................8

2.1.3精确性原则.......................................9

2.2财务报销的流程......................................10

2.2.1填写报销单......................................12

2.2.2审核报销单据....................................12

2.2.3审批报销款项....................................13

2.2.4支付报销款项....................................14

2.2.5归还借款........................................15

三、报销单据要求...........................................16

3.1报销单据的种类......................................16

3.1.1常规发票........................................17

3.1.2预付款凭证......................................18

3.2报销单据的内容要求..................................19

3.2.1填写规范........................................20

3.2.2信息准确........................................21

3.2.3签章齐全........................................22

3.3报销单据的粘贴要求..................................23

3.3.1整理有序........................................24

3.3.2便于审核........................................25

四、审批权限与责任.........................................26

4.1审批权限的划分......................................27

4.1.1经办人..........................................28

4.1.2部门负责人......................................29

4.1.3单位负责人......................................29

4.2审批人员职责........................................30

4.2.1认真审核报销单据................................31

4.2.2及时审批报销款项................................32

4.2.3对审批结果负责..................................33

4.3违规审批的责任追究..................................34

4.3.1承担相应经济责任................................35

4.3.2违规行为记录..........