备用金制度 The Petty Cash System.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 manager——approved by the General Manager and Finance Manager——CEO approval——Executive 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 bounces——Cashier 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 fu。