There are many enterprises (especially private enterprises) whose signature process of financial reimbursement is not very standardized. Now, I only make the following explanation according to my understanding.

First, the reimbursement person first pastes the reimbursement documents, and then asks the department head to sign them; This step is to let the department head verify the authenticity and rationality of the documents, and the most important thing is the authenticity of the transaction.

In fact, this step is very important in the internal control system of enterprises. The quality of enterprise cost control and budget control can be obviously controlled in this link. At the same time, we can clearly see the strength of the heads of various departments to implement the company's policies, and we can also see the comprehensive quality of the heads of various departments.

Second, the reimbursement person holds the documents signed by the department head and goes to the finance department to find the competent financial manager to sign; Mainly to confirm the rationality of expenses and control the budget progress of relevant departments.

This step requires the financial manager to be not only proficient in financial knowledge, but also familiar with the company's business process, business nature and operation mode. The financial manager should be involved in all aspects of the company's business, otherwise the problem will not be found and solved.

Three, the reimbursement of reimbursement documents to find the competent general manager (deputy general manager) to sign the reimbursement; This step is mainly to clarify the relevant leadership responsibilities and strengthen the management responsibilities and awareness of relevant leaders.

4. Submit the reimbursement documents signed in the above three steps to the Financial Audit Office for signature and confirmation; This step is mainly to verify the rationality and legality of related expenses again.

5. After the above four steps, the reimbursement person will go through the reimbursement procedures at the cashier's office with the receipt; Note that in this step, the cashier will further review the reimbursement documents, and can refuse to pay for the documents that are unreasonable or do not conform to the reimbursement process.

Extended data:

1, requirements for filling in reimbursement expenses

(1) The expense handling personnel shall, in principle, go through the reimbursement procedures at the Finance Department within 5 working days after the expenses occur, and special circumstances may be handled separately.

(b) Cut out the original documents and paste them on the left side of the reverse side of the reimbursement form with the front side facing upwards (consistent with the direction of the reimbursement documents).

(c) Fill in the contents of the reimbursement form truthfully with a blue or black pen and signature pen, such as reimbursement time, reimbursement person, expense summary, document number, etc.

(d) For business expenses related to procurement, the goods shall be inspected and put into storage in the warehouse with valid purchase requisition (or purchase plan) and invoice, and the receipt of storage and direct withdrawal form shall be attached to the reimbursement document.

(e) For non-procurement administrative, office or other expenses, directly fill in the reimbursement documents.

(f) The expenses for going out for training shall be reimbursed according to the training agreement.

2. Review reimbursement documents

(1) After the expense reimbursement document is signed by the person in charge, it shall be signed by the department head for confirmation.

(b) The manager of the finance department shall, within one working day after receiving the reimbursement documents, conduct a strict and serious review of all reimbursement expenses. Those who meet the reimbursement standards shall be submitted to the general manager for approval after the auditor signs the financial audit column and indicates the date.

(c) When the audited reimbursement documents do not meet the expense standards or have other problems, and the reimburser cannot provide the report approved by the general manager, the reviewer shall return the reimbursement documents.

3. Payment of expenses

(a) According to the reimbursement form with complete examination and approval procedures, the reimbursement person shall sign in the cashier's office of the finance department to collect the expenses.

(b) Reimbursement expenses with a unit price below 2,000 yuan shall be paid by the cashier in cash.

(c) Reimbursement expenses with a unit price of more than 2,000 yuan shall be paid by cashier by cheque in principle, and under special circumstances, cash payment may be made after approval by the manager of the finance department.

(d) If the expenses are borrowed from the reserve fund before they are incurred, the cashier will cancel the reserve fund.

4. Save expense reimbursement documents

(a) The cashier will make payment vouchers from expense reimbursement forms in sequence and send them to the finance department for accounting summary and bookkeeping.

(b) All expense reimbursement documents are encrypted by the Finance Department and kept for a long time.

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