{
  "meta": {
    "source": "远光软件股份有限公司",
    "document": "公司支出管理办法（2024）",
    "docNumber": "远光制度〔2024〕14号",
    "issueDate": "2024-04-17",
    "confidentiality": "商密【中】"
  },
  "rules": {
    "备用金借款": {
      "eligiblePerson": "仅限正式员工",
      "maxAmount": 10000,
      "repaymentCycle": "按季清理，不得跨年",
      "corePrinciple": "前款不清、后款不借",
      "forbidNonEmployee": true,
      "approvalForExtension": "分管领导审批"
    },
    "市内交通费": {
      "reimbursementMethod": "凭据报销",
      "prepaidCardAccepted": false,
      "taxiAllowedCases": ["紧急公务", "接送客户", "夜间工作至22:00后", "其他确有需要的特别情形"],
      "taxiApprovalRequired": true,
      "encouragePublicTransport": true,
      "excludesCommute": true
    },
    "差旅费": {
      "preApprovalRequired": true,
      "transport": {
        "airplane": {
          "P5AndAbove": {"class": "经济舱", "preApproval": false},
          "P4AndBelow": {"class": "经济舱", "preApproval": true, "discountRequirement": "P4选乘6折及以下,P1-P3选乘5折及以下"}
        },
        "train": {
          "default": "火车硬席（硬卧、硬座）、高铁/动车二等座、全列软席列车二等软座",
          "night6HoursPlus": "可选乘卧铺"
        },
        "ship": {"default": "三等舱"},
        "other": "凭据报销"
      },
      "accommodation": {
        "domestic": {
          "P8Plus": {"provincialCapital": 500, "other": 400, "municipality": 800},
          "P7": {"provincialCapital": 450, "other": 400, "municipality": 700},
          "P4ToP6": {"provincialCapital": 400, "other": 350, "municipality": 600},
          "other": {"provincialCapital": 350, "other": 300, "municipality": 500}
        },
        "overspendApproval": {
          "within20Percent": "部门负责人审批",
          "over20Percent": "分管领导审批"
        }
      },
      "subsidy": {
        "mealAllowance": {
          "selfPay": {
            "municipality": 75,
            "otherDomestic": {"xizang": 65, "general": 55},
            "hongkongMacao": 140,
            "abroad": 175
          },
          "noReimbursementWhenOrganized": true
        },
        "basicAllowance": {
          "domestic": 35,
          "hongkongMacao": 110,
          "abroad": {"min": 90, "max": 100}
        }
      },
      "reimbursementDeadline": "行程结束后三个月内，连续出差超一个月应按月报销",
      "lostReceipt": "75%报销（需提供情况说明+订单详情+支付截图）",
      "noSubsidyForVisitingFamily": true
    },
    "业务招待费": {
      "publicToPublicPreferred": true,
      "privatePaymentRequiresProof": true
    },
    "会议费": {
      "prohibitedItems": ["旅游观光", "宴请", "礼品馈赠"],
      "preApprovalThreshold": 30000,
      "preApprover": "总裁",
      "attachments": ["会议申请与预算", "会议通知", "参会人员签到表", "开支明细", "服务方费用明细清单"]
    },
    "广告宣传费": {
      "adFee": {
        "requiresAttachment": ["广告投放业务佐证材料"]
      },
      "promotionFee": {
        "requiresAttachment": ["活动方案", "费用预算"],
        "requiresProcurementCompliance": true
      }
    },
    "培训费": {
      "qualificationStandard": "《公司员工教育培训管理办法》",
      "qualifiedTransport": "往返交通费按出差规定",
      "qualifiedAccommodation": "按出差标准执行",
      "otherExpenses": "自理"
    },
    "通信费": {
      "scope": ["电话", "传真", "集团网", "网络连接"],
      "staffCommunication": "按《公司员工因公通讯费用实施细则》"
    },
    "邮递费": {
      "personal": "附快递底单",
      "corporateSettlement": "附寄件明细清单与支出分摊表"
    },
    "薪酬福利支出": {
      "salaryBonusWelfare": "按公司相关制度",
      "temporaryReward": {
        "preApproval": "总裁",
        "executionApproval": "分管领导"
      },
      "welfarePlan": "组织人事部年度计划管理，未纳入不得报销",
      "staffActivities": "按《公司团建管理办法》或《工会经费管理办法》"
    },
    "对外捐赠": {
      "department": "品牌及市场运营中心",
      "budgetRequired": true,
      "unbudgetedProcess": "先履行预算调整决策程序，纳入预算后方可实施",
      "attachments": ["发票", "收据", "捐赠协议", "接收函", "捐赠清单"]
    },
    "涉外汇率": {
      "cny": "凭据报销",
      "forex": "按支付凭据所载汇率",
      "forexNoRate": "业务发生月第一个交易日中国银行外汇折算价",
      "forexNoCnyRate": "中国外汇交易中心参考汇率"
    },
    "报销申请": {
      "method": "系统单据",
      "paperAccepted": false,
      "invoiceType": "增值税专用发票（除特定项目外）",
      "consolidatedInvoiceRequiresDetail": true,
      "deadline": "业务完成后三个月内",
      "prepaymentDeadline": "次月底前结算",
      "incompleteHandling": "三个工作日内补充，否则退单"
    },
    "结算方式": {
      "employeeExpense": "公对私",
      "positionExpense": "公对公",
      "smallAmountThreshold": 1000,
      "smallAmountProof": "供应商付款凭据截图"
    },
    "审批权限": {
      "employeeExpense": {
        "businessEntertainment": {"manager": 5000, "directorAndAbove": "1万~3万", "ceo": 150000},
        "publicLoan": {"manager": 5000, "directorAndAbove": "1万~3万", "ceo": 150000},
        "travelAndTransportation": {"manager": 10000, "directorAndAbove": "2万~5万", "ceo": 500000},
        "other": {"manager": 10000, "directorAndAbove": "2万~5万", "ceo": 500000}
      },
      "positionExpense": {
        "assetPurchase": {"manager": 10000, "director": 200000, "vp": 1000000, "svp": 2000000, "ceo": null},
        "construction": {"manager": null, "director": 50000, "vp": 100000, "svp": null, "ceo": 500000},
        "materialPurchase": {"manager": null, "director": 100000, "vp": 200000, "svp": 300000, "ceo": 5000000},
        "outsourcingInternal": {"manager": null, "director": 100000, "vp": 200000, "svp": 300000, "ceo": 5000000},
        "outsourcingExternal": {"manager": null, "director": 100000, "vp": 200000, "svp": 300000, "ceo": 2000000},
        "deposit": {"manager": 50000, "director": 500000, "vp": 1000000, "svp": 2000000, "ceo": 5000000},
        "salesRefund": {"manager": 50000, "director": 100000, "vp": 300000, "svp": 500000, "ceo": 2000000},
        "rent": {"manager": 50000, "director": 100000, "vp": 200000, "svp": 300000, "ceo": 2000000},
        "governmentFee": {"manager": null, "director": 10000, "vp": 30000, "svp": 50000, "ceo": 500000},
        "donation": {"manager": null, "director": 10000, "vp": 20000, "svp": 100000, "ceo": null},
        "tax": {"manager": 500000, "director": 1000000, "vp": 2000000, "svp": 3000000, "ceo": 5000000},
        "other": {"manager": 10000, "director": 20000, "vp": 30000, "svp": 50000, "ceo": 500000}
      },
      "approvalHierarchy": "以组织关系为基准的逐级审批，特殊事项可越级至终审岗"
    },
    "审批时限": {
      "manager": "三个工作日内完成审批",
      "imagingProcessing": "一个工作日内处理完毕",
      "paymentProcessing": "三个工作日内处理完毕"
    },
    "成本中心归属原则": ["责任原则", "受益原则"],
    "归口管理部门": {
      "办公室（党委办公室）": ["党建支出", "公务车支出"],
      "工会委员会": ["工会支出"],
      "营销中心": ["投标业务支出", "机构营销业务支出", "客户培训", "销售退款"],
      "品牌及市场运营中心": ["广告费", "业务宣传", "对外捐赠"],
      "组织人事部": ["薪酬福利（不含食堂、误餐）", "外聘劳务", "员工保险", "探亲差旅", "其他福利"],
      "人力资源服务部": ["招聘业务", "员工教育培训"],
      "计划财务部": ["备用金", "差旅费", "市内交通费", "出国经费", "误餐费", "税金及附加", "审计评估", "财务费用", "客服及商务"],
      "产业投资部": ["股权投资", "并购业务"],
      "证券与法律事务部": ["法律事务", "上市信披", "商标注册"],
      "产品规划设计部": ["知识产权", "信息技术咨询", "研发活动"],
      "DAP研发中心": ["研发过程中对外单位的检测、评测、测试及化验"],
      "信息管理部": ["IT类资产购置", "租入", "运维", "修理", "网络使用费"],
      "后勤服务部": ["非IT类资产", "财产保险", "食堂", "办公费用", "商旅统付结算"]
    },
    "禁止事项": {
      "批办分离": "经办人和审批人不得为同一人",
      "budgetFirst": "预算外支出需先履行预算审批程序",
      "noNonEmployeeLoan": "非正式员工不得申请备用金借款",
      "noUnbudgetedDonation": "未纳入预算的对外捐赠不得执行",
      "noWelfarePlanExpenses": "未纳入福利计划的福利项目不得列支和报销"
    }
  }
}