Legal Analysis

Each industry has different regulations on financial reimbursement. If some invoices are pasted on the reimbursement voucher, all handlers, preliminary reviewers, reviewers, and approvers must be present. Sign on the reimbursement voucher; some directly sign the handler and approver on the invoice before making an accounting voucher. Generally speaking, if you sign on the invoice, the leader’s approval is in the upper right corner, and the handler is in the lower right corner, because it is pasted on the left It will be pressed into the binding line.

Accounting should follow the principle of reflecting the facts. The invoice is the original voucher and must do the following:

1. The signature of the invoice means that the invoice is signed by the handler The approval signature of the person, certifier, and leader in charge (or legal person).

2. The invoice signature can be signed on the front or the back, and there is no fixed format.

If for To standardize, it is best to engrave a long seal and engrave: handler, certifier, and approver, leaving spaces for signatures to the right of these names. When reimbursing, stamp the seal on the back of the invoice and let them sign separately.< /p>

For fixed-amount invoices, you can use the 'original bill approval form'. After the accountant fills in the information related to the amount and number of bills, the leader can sign on the approval form. Except for fixed-amount invoices, generally speaking, from the internal insurance From a control point of view, the leader should sign on each invoice. If there are multiple distribution forms, the first method can be used, and the second is to ask the leader to sign the total amount on the first one or on each one. Any signature is acceptable.

When employees reimburse expenses, who needs to sign? The signature process for medium-sized enterprises is generally the department manager, finance department, financial director, and deputy general manager. If the company is small, If there is a lack of internal control or the expense budget is not issued, the general manager's signature is generally required.

The department manager's signature is to prove the authenticity of the business, the finance department's signature is to review the invoices and amounts, and approve the budget, and the finance director's signature is to Knowing the flow of funds, the signature of the vice president or general manager is approval for fund expenditure.

Legal basis

"Accounting Law of the People's Republic of China and the State Council"

Article 9 Each unit must conduct accounting calculations, fill in accounting vouchers, register accounting books, and prepare financial accounting reports based on actual economic and business events. No unit may use false economic business matters or information for accounting purposes.

Article 10 The following economic business matters must go through accounting procedures and conduct accounting calculations: (1) Receipt and payment of money and securities; (2) Receipt, increase, decrease and use of property; (3) ) The occurrence and settlement of claims and debts; (4) Increases and decreases in capital and funds; (5) Calculation of income, expenses, fees, and costs; (6) Calculation and processing of financial results; (7) Accounting procedures and procedures that need to be carried out Other accounting matters.