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