1. The handler obtains or fills in the original vouchers, endorses and signs them for confirmation, and arranges and pastes the original vouchers.

2. The person in charge of the department (project) is responsible for verifying the authenticity of business matters and endorsing and signing for confirmation. Involving physical objects must be signed and approved by the inspector.

3. Reimburser will make a preliminary examination of the original vouchers sent by the agent, sort, paste, enter and print the paper payment application form, sign the payment application form and print the payment voucher accordingly.

4. The person in charge of the financial department shall review and sign the reimbursement documents after the first trial of the reimbursement personnel, and report them to the competent financial controller for approval according to the expenditure approval authority.

5. The reimbursement member will send the payment application form and payment voucher to the relevant seal keeper, affix the reimbursement seal and the bank account seal, and then send them to the accountant in charge of the accounting station for audit.

6. The accountant in charge of the accounting station shall review the reimbursement documents and sign them in the relevant columns of the payment application.

7. The accounting station rechecks the signature of accounting recheck. The checking accountant checks the reimbursement form and signs it in the relevant column of the payment application.

8. The reimbursement voucher goes to the bank for payment business.

Accounting reimbursement:

On the basis of bookkeeping accounting, reimbursement accounting refers to informing the relevant departments of the financial and operating conditions of the enterprise through financial preparation, or refers to paying the money in advance and reimbursing the amount of prepaid bills with receipts, invoices and other original documents after the transaction.

Reimbursement accounting refers to an economic management activity in which accountants reflect and supervise the accounting information and accounting treatment methods of enterprises according to scientific accounting methods and professional accounting theories under the system of highly unified leadership of the state over enterprises. It is an accounting model with corporate social activities as its core.

The main task of reimbursement accounting is to integrate the financial information of the enterprise, report the income and expenditure and profit and loss of the enterprise to the relevant state units, and at the same time handle the financial information interaction and enjoyment with the relevant state units for the enterprise.