{ "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" } } }