For example, whether temporary workers can borrow money from enterprises; What should the financial personnel do if the enterprise fails to repay the loan and fails to reimburse the loan within the prescribed time limit? Do you need bills for loan repayment?

First, define the scope of the loan:

1. Funds that employees need to borrow for business trip;

2. The salesman buys the money he needs piecemeal;

3. Liquidity and reserve funds that can be used for turnover after approval by the financial department;

4. Other cash advances required by business.

(2) Loan limit

1. Approve the loan amount for business travelers according to the estimated business trip days and standards;

Travel tickets and air tickets are borrowed according to the estimated amount;

Accommodation and subsidies are borrowed at the rate of 100 yuan per person per day;

If it is necessary to increase the amount for special reasons, the reasons shall be indicated on the receipt.

2. The purchase of sporadic materials shall be borrowed according to the planned amount.

3. The limit of working capital and reserve fund shall be borrowed according to the amount approved by the financial department.

4. Other loans should be filled in according to the actual situation, and no further loans are allowed.

(3) Loan procedures

1. Employees need to go through the following procedures to borrow money:

The borrower shall fill in the "cash loan slip" according to the loan amount, and sign and seal it;

Signature of the person in charge of the borrower's department;

The company is responsible for the instructions of the general manager;

Approved by the chief financial officer.

2. The borrower borrows money from the financial department with the "cash loan slip" with complete signature procedures, and the cashier pays cash after being audited by the auditor.

3. Employees must go through the loan procedures in accordance with the regulations and borrow strictly according to the quota, otherwise the financial department will not pay.

4. The Finance Department handles paid loans as follows:

A "cash loan slip" is a voucher to increase receivables;

The "cash loan slip" stub shall be kept by the cashier as the basis for the collection of loans and repayment.

(4) Repaying the loan

1. After employees come back from business trip and sporadic purchase, they must go through the reimbursement procedures in the finance department in time to settle the arrears.

2. Accounting personnel should strictly review the reimbursement vouchers according to the loan application, and the bills that do not meet the purpose of the loan application will not be reimbursed, and all consequences will be borne by the responsible person.

3. The repayment period of employee loans is as follows:

(1) The business trip loan shall be reimbursed to the Finance Department within ten days from the last day of accommodation or the date of bus ticket back to the company;

(2) Sporadic purchases shall be subject to the date of purchase invoice, and the reimbursement and repayment procedures shall be handled in the financial department within ten days.

4. The repayment of employees' loans should be settled one by one, and no new loans can be added if they are not settled. The specific repayment procedures are as follows:

(1) The borrower submits the cash reimbursement documents with complete procedures to the Finance Department, and after being audited by the auditors, the borrower submits them to the cash cashier for cash payment procedures;

(2) When the borrower repays in full, the cashier will issue a cash receipt voucher as the basis for the borrower's repayment after the cash count is correct and the stub of the loan slip is checked. At the same time, the stub of the loan slip and the cash receipt are submitted to the borrower for filing.

5. If the reserve fund system is implemented, when the borrower repays, the financial department will pay cash and use the loan in a rolling way. After the borrower is transferred from the original department, he shall immediately return the borrowed reserve fund.

(five) penalties for illegal loans

After the employee borrows money, if he fails to go through the repayment procedures in accordance with the provisions of this system, he shall be deemed to have misappropriated public funds and shall be punished in the following ways:

1. If the loan has not been paid off for ten days from the date of invoice purchase, the last day of accommodation or the date of returning to the local train ticket, a penalty interest of 1‰ will be charged on a daily basis from the eleventh day. The financial department shall issue a receipt and deduct it from the borrower's salary or expenses. The penalty interest calculation formula is as follows:

Penalty interest amount = loan amount × 1‰× overdue days

2. If an employee fails to go through the settlement formalities in the financial department for more than one month after returning to the local area on business trip, he/she will be disqualified from enjoying the business trip allowance in addition to the fine.