Other provisions on reimbursement of expenses, as stipulated by law on reimbursement of expenses

Legal analysis: 1. In order to strengthen the company's internal management, standardize financial reimbursement, and reasonably control expenses, this system is specially formulated 2. According to the financial system and the actual situation of the company, the financial reimbursement is divided into daily office expenses, salary and benefits, and special expenditures, etc., respectively, and the relevant systems and processes are explained.

Legal basis: Article 42 of the Constitution of the People's Republic of China Citizens of the People's Republic of China have the right and obligation to work. Through various means, the State creates conditions for labor employment, strengthens labor protection, improves labor conditions, and increases labor remuneration and welfare benefits on the basis of developing production.

Labor is the glorious duty of all citizens who are able to work. Workers in state-owned enterprises and collective economic organizations in urban and township towns should treat their labor with the attitude of being the masters of the state. The State advocates socialist labor competition and rewards model workers and advanced workers.

The state advocates that citizens of the blind Zheng engage in voluntary labor. The State shall provide the necessary labor and employment training to citizens before employment.

Legal analysis: all expense documents must have the name of the company, the billing time, the invoice chapter or financial seal of the billing unit, the upper and lower case amounts should be consistent, and the documents that have been altered or filled in unclear are regarded as invalid documents.

Legal basis: Article 14 of the Accounting Law of the People's Republic of China Accounting vouchers include original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, it is necessary to fill in or obtain original vouchers and send them to the accounting institutions in a timely manner.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right not to accept the untrue and illegal original vouchers, and report to the person in charge of the unit; The original vouchers with inaccurate or incomplete records shall be returned, and they shall be required to be corrected and supplemented in accordance with the provisions of the national unified accounting system. The contents of the original voucher shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and shall not be corrected on the original voucher.

Accounting vouchers should be prepared on the basis of the original vouchers and relevant information that have been audited.

Legal Analysis: In addition to the expenses that must be paid in advance, the employee can pay the relevant expenses in advance and then reimburse the company, and the expenses must be reimbursed in the month in which they are incurred; All expense reimbursement must first be reviewed by the accountant and then submitted for approval in accordance with the relevant authority and procedures; The reimbursement of expenses must be filled in the "Expense Reimbursement Form", and the "Loan Application Form" must be filled in and accompanied by the "Loan Application Form" when applying for a loan due to business needs, and the payment shall be reviewed and made by the Finance Department after being approved by the general manager; Reimbursement of all expenses or loans that exceed the standard or budget must be explained in writing and must be submitted to the general manager for approval.

Legal basis: "Accounting Law of the People's Republic of China" Article 9 All units must carry out accounting, fill in accounting vouchers, register accounting books, and prepare financial accounting reports according to the actual occurrence of economic and business matters. No unit may conduct accounting with false economic and business matters or materials.

In order to standardize the reimbursement standards and processes for the company's employees, improve work efficiency, clarify the responsibilities of review and approval, strengthen the implementation of the budget, and supervise and control expenses, the reimbursement management system is formulated.

Legal basis: Social Insurance Law of the People's Republic of China

Article 4 Employers within the territory of the People's Republic of China who pay social insurance premiums in accordance with the law have the right to inquire into payment records and records of personal rights and interests, and to request social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise their own units' contributions for them.

Article 58 An employer shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If they fail to register for social insurance, the social insurance agency shall verify and approve the social insurance premiums they should pay.

Individuals who voluntarily participate in social insurance, non-employed part-time employees who do not participate in social insurance at the employer, and other flexibly employed persons shall apply to the social insurance agency for social insurance registration.

The State shall establish a nationwide unified personal social security number. An individual's social security number is a citizenship number.

Provisions for expenditure and reimbursement.

In order to strengthen the management of school funds and improve the efficiency of the use of school funds, according to the Ministry of Finance's "Internal Accounting Control Standards - Monetary Funds (Trial)" and other regulations, the regulations on school fund expenditure and reimbursement are formulated as follows:

1. All faculty and staff of the university should conscientiously implement the national financial and economic system, conscientiously abide by and maintain financial discipline, and handle expenses and reimbursement in accordance with relevant regulations.

2. According to the relevant provisions of "invoice management", the invoices or receipts used and obtained must be tax invoices used by the state or legal bills of the Ministry of Finance.

3. According to the provisions of the "Accounting Law", the contents recorded in the original vouchers shall not be altered; If there is an error in the original voucher, it should be reopened by the issuing unit.

Fourth, the accounting personnel must be in strict accordance with the "Accounting Law" and other relevant provisions of the service, perform their duties, untrue and illegal original vouchers will not be accepted, and the procedures are not complete before the payment and reimbursement can be made.

5. Expenditure and reimbursement of funds.

1) The expenditure of departmental funds must be implemented in accordance with the departmental budget approved by the school; It is really necessary to spend due to special circumstances. Temporary funding is subject to the approval of the University Council.

2) The expenditure of all funds must be reviewed and signed by the financial supervisor in accordance with the relevant regulations, and the principal shall approve and pay for the payment. In principle, the approval authority shall be approved by the financial supervisor within 200 yuan, the principal shall approve --- 200 yuan or more, and the school administrative committee shall study and approve more than 2000 yuan.

3) Regular expenses such as class allowance shall be implemented in accordance with the second paragraph of Article 5 in accordance with the relevant regulations of the University.

4) Temporary expenses such as festivals, end-of-term condolences and teaching quality awards, after being studied and determined by the school administrative committee, shall be tabulated by the office and implemented in accordance with the second paragraph of Article 5.

5) Travel expenses, conference expenses, etc., which need to be incurred for official study and meetings, shall be executed in accordance with the second paragraph of Article 5 with the legal bills provided for in Articles 2 and 3.

6) Teachers and staff who enjoy the treatment of family visits according to the provisions shall issue a certificate of family visit in the office in accordance with the relevant regulations of the university, which shall be implemented in accordance with the second paragraph of Article 5.

6. Clearance and reimbursement of goods.

1) All offices should inform the office in advance of the purchase of goods within the departmental budget approved by the school, and after being reviewed by the financial supervisor and approved by the principal, they should be purchased by a special person.

2) Where items of more than 1,000 yuan must be purchased by more than two people after comparing the quality of **, they must be paid by transfer check.

3) The original vouchers of the approved purchase of items must be complete, with the signature of the person in charge, the acceptance of the custodian, the financial supervisor shall review and sign according to the regulations, and the principal shall approve the payment and reimbursement by the cashier.

If there is any circumstance not specified in the above terms, the above terms shall be executed.