备用金制度ThePettyCashSystem.doc

备用金制度 The Petty Cash System1 适用范围 Applicable本制度适用于公司内部各种涉及备用金业务的管理。This system is applicable to a variety of internal management of petty cash in business.2 控制目标 Control Objectives2.1确保所有的备用金付款都在预算内，保证资金使用的计划性，提高资金使用效率。Ensure that all petty cash payments in the budget and the planned use of funds to improve capital efficiency.2.2确保所有的备用金都在个人限额内，并及时清账，以正确记录费用，控制坏帐风险。Ensure that all petty cash in person within the limits, and timely closeout, in order to properly record, control bad debt risk. 2.3确保所有的备用金都得到准确和完整的记录。Ensure that all petty cash are accurate and complete records.3 备用金 Petty Cash3.1备用金分定额备用金、临时备用金两种。Petty Cash including Imprest and Temporary petty cash 3.2定额备用金是指因支出频繁等原因而预留固定数额的款项作为灵活使用，具有时间长、比较固定的特点。Imprest is that a fixed amount is received due to frequently paid. The basic characteristic of an imprest is long time, relatively fixed.3.3临时备用金是指因临时性的需要而借支的现金，具有一次性、时间较短的特点。Petty Cash is a temporary need for borrowing cash, with a one-time, short time features.4 备用金申请审批、归还手续 Petty Cash Approval and Return Procedure4.1 借支Borrowing借款人填写备用金申请单申请部门主管或经理审核总经理批准，财务经理（财务总监）审批CEO批准执行董事（超过限额或规定范围外）批准出纳审核付款Borrowers fill out the “Petty Cash Application Form”reviewed and confirmed by the department managerapproved by the General Manager and Finance ManagerCEO approvalExecutive Director (above the limit or outside the budget) approval - - cashier check and pay4.2 归还 Return借款人归还现款或以报销费用抵冲或工资奖金中内扣出纳收款，出具还款收据联。注：出纳收到还款后，必须在备用金申请单上加盖收讫章；出纳和借款人都必须在备用金还款财务联和还款收据联上签字。Borrowers return cash to the Company or reimbursement or deducted from salaries and bouncesCashier give the “first copy”( receipt copy) to Borrowers.Remark: After receipt of payment, the cashier must stamp “received chapter” on the “Petty Cash Application Form”; both Cashier and Borrower should sign on the first copy( receipt copy)and the second copy (certificate of payment).5 定额备用金 Imprest5.1定额备用金使用者者、用途和金额限制Imprest applicants, use and amount limitation申请者Applicants用途Use限制金额Amount Limitation备注Remarks行政办公室Administrative Office办公用品采购Office Supply 元 RMB（请根据实际情况添加）5.2定额备用金申请程序Imprest Application Procedure(1)申请者填写申请表；Applicants fill out the Application Form;(2)部门主管就其申请备用金事由的真实性、必要性进行初审；The Department Manager checks the authenticity and necessity of Imprest Application;(3) 财务经理对合理性负责审核，根据前期现金使用作出分析，按现金管理制度作出是否批准的决定；Finance Manager is responsible for review the reasonableness according to an analysis of the early use of cash; make decision according to cash management.(4) 总经理对申请备用金必要性进行复审，并对公司备用金款项进行总体监督；General Manager re-examine the necessity of the application, and approved or not, General Manager should oversight the whole petty cash funds of the Company;(5) 超过规定金额（ 元及以上）必须报CEO审批；Exceed the specified amount ( or above), it should be approved by CEO;(6) 超过规定金额（ 元及以上）必须报执行董事审批。Exceed the specified amount ( or above), it should be approved by Executive Director.5.3 定额备用金管理 Imprest Management(1)定额备用金实行专人申请专人负责，不得全部或部分转借或以临时备用金性质借支他人；Imprest is applied by specific person and the person is responsible for this amount, he shall not lend all or part of the Imprest to others or transfer to others for temporary petty cash;(2)定额备用金必须借款时间最长不超过半年，每半年清理一次，如需继续借用的，重新办理申请审批手续。Imprest must not exceed six months, every six months for cleaning, if need to continue borrowing, the borrower should re-apply for approval;(3)因人员调动或离职等原因造成定额备用金责任人更换的，必须办理变更手续，变更方式采用借还二条线，即原责任人办理还款，新责任人办理申请手续。Any change of the person in charge due to personnel transfer or leave, change procedures needed, the original person in charge need return the Imprest and the New shall apply again.6临时备用金 Temporary Petty Cash6.1 临时备用金范围 The scope of Temporary Petty Cash因公司业务需要暂支款，包括差旅费、临时采购款、行政临时事务借支等。Cash advance due to business operated on behalf of the Company, including travel, temporary purchase money and other administrative work of the temporary nature of the transaction6.2 临时备用金支付方式 Temporary Petty Cash Payment支付方式主要包括：现金、支票、其他银行结算方式。Payment mainly includes: cash, invoice and other bank settlement.6.3临时备用金申请程序 Temporary Petty Cash Application Procedure(1)个人提出申请，必须真实详细的注明借支事由、金额、归还时间，出差性质的必须注明出差事由、地点； Individual applicants must indicate in detail: the reason of borrowing, the amount, return time, traveling on business must indicate the nature of the travel and the location;(2)部门主管就其申请备用金事由的真实性、必要性进行初审；The Department Manager checks the authenticity and necessity of application;(3) 财务经理对合理性负责审核，根据前期现金使用作出分析，按现金管理制度作出是否批准的决定；Finance Manager is responsible for review the reasonableness according to an analysis of the early use of cash; make decision according to cash management;(4) 总经理对申请备用金必要性进行复审，并对公司备用金款项进行总体监督；General Manager re-examine the necessity of the application, and approved or not, General Manager should oversight the whole petty cash funds of the Company;(5) 超过规定金额（ 元及以上）必须报CEO审批；Exceed the specified amount ( or above), it should be approved by CEO;(6) 超过规定金额（ 元及以上）必须报执行董事审批。Exceed the specified amount ( or above), it should be approved by Executive Director.(7) 严格审查和控制以下情形的临时备用金申请：Strictly check and control the following temporary petty cash application:a试用期员工、临时工提出的临时备用金申请原则上不予批准； Employees in probation period, Temporary Employees temporary petty cash application shall not be approved;b经常性违反结算纪律的员工控制借支；Control the borrowing to the employees who often violate settlement discipline; c根据事由控制借支金额的标准；Control the amount according to borrowing reasons;d其他财务要求。 Other financial requirements.6.4临时备用金管理 Temporary Petty Cash Management(1) 以支票等银行结算方式借款的，必须在备用金申请单上注明票据号码； The Petty Cash given by check, the check number should be written on the petty cash application form”;(2) 具体借支人为借支款项的责任人，转借或其他没有办理相关财务手续的借用，财务不予承认； The person applied the Temporary Petty Cash is the person in charge, financial department should not recognize any lent or other borrowing which do not apply for the relevant financial procedures;(3) 部门主管为各临时备用金归还的第一管理人，必须监督经办人及时办理相关报帐归还手续； The department manager is the first responsible person to oversee the return of petty cash; he must oversee the applicants return the money timely;(4)以现金方式借款的，一般情况下由借款人以现金方式归还，或以本人发生的费用报销抵冲； Cash loans; generally return in cash, or reimbursement to offset costs incurred(5)公司财务部为临时备用金的管理部门，出纳必须于每月5号前清理临时性个人备用金借款，并以文字方式通告当事人；The finance department is the management department of temporary petty cash, the Cashier should clean the personal temporary petty cash at 5th each month and inform the Borrower in written;(6)各部门员工变更或离职必须及时办理清帐手续，人事部门有义务及时通知财务部门清帐，否则造成的损失由相关部门负责。 Any employee should do cleaning account procedure before transfer or leave, the HR department shall inform the Finance department to do check and clean, or the delinquent should bear any loss.7罚则 Penalties(1)公司财务未经批准私自扩大备用金使用范围或定额备用金限额的，视情节轻重对财务部经理处100元以上罚款。 Unauthorized expansion of the companys Imprest or temporary petty cash, the company can punish the financial manager 100 yuan fine depend on the seriousness.(2)出纳在审批手续不全情况下借支备用金的，按借支金额10%处罚，情节严重者公司可以直接开除而无需承担任何经济补偿。 The Cashier give the petty cash in case o