費用開支管理辦法.doc

費用開支管理辦法

第一章 總 則
第一條 為加強公司財務管理，控制費用開支，本著精打細算、勤儉節(jié)約、有利工作的原則，根據(jù)國家規(guī)定和公司實際情況，特制定辦法。
第二章 費用開支計劃
第二條 公司各部門、下屬企業(yè)必須在每月底根據(jù)下月工作計劃制定本單位費用開支計劃，由財務部匯總、審核，經(jīng)公司辦公會議或總經(jīng)理審批，即為公司當月的費用開支計劃，并下達各單位費用開支指標。
第三條 公司同時授予副總經(jīng)理、部門經(jīng)理對計劃內(nèi)費用開支的審批權限。
第四條 公司費用開支計劃留有彈性，并根據(jù)實施情況調(diào)整或變更授權。
第三章 審批權限及程序
第五條 凡公司費用開支計劃內(nèi)審批程序為：
1. 費用當事人申請；
2. 部門經(jīng)理審查確認；
3. 財務部門審核；
Expense management approach

Chapter I General Provisions
The first is to strengthen financial management and control of expenses, in line with strict budgeting, practice the principle of beneficial work, in accordance with national regulations and the company's actual situation, especially the development approach.
Chapter expenses plan
The second company's various departments, subordinate Qiye Bixuzaimei Yuedigenju next month Gongzuojihua costs Kai Zhi Zhi Ding Ben Danwei plan, summarized by the Finance Bu, Shen He, after approval of the company or the general manager office 會議, namely the company monthly charges expenditure plans and ordered the unit cost expenditure targets.
The company also granted the third vice president, department manager of the program expenses of the examination and approval authority.
Article corporate expenses spending plans for the flexibility to adjust according to the implementation or change authorization.
Chapter III Examination and Approval and procedures
Article expenses scheme where the company approval process are:
1. Fees for the parties;
2. Department Manager review confirmed;
3. Financial sector review;
2009-9/費用開支管理辦法.rar

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