费用开支管理办法

第一章 总 则
第一条 为加强公司财务管理，控制费用开支，本着精打细算、勤俭节约、有利工作的原则，根据国家规定和公司实际情况，特制定办法。
第二章 费用开支计划
第二条 公司各部门、下属企业必须在每月底根据下月工作计划制定本单位费用开支计划，由财务部汇总、审核，经公司办公会议或总经理审批，即为公司当月的费用开支计划，并下达各单位费用开支指标。
第三条 公司同时授予副总经理、部门经理对计划内费用开支的审批权限。
第四条 公司费用开支计划留有弹性，并根据实施情况调整或变更授权。
第三章 审批权限及程序
第五条 凡公司费用开支计划内审批程序为：
1. 费用当事人申请；
2. 部门经理审查确认；
3. 财务部门审核；
Expense management approach

Chapter I General Provisions
The first is to strengthen financial management and control of expenses, in line with strict budgeting, practice the principle of beneficial work, in accordance with national regulations and the company's actual situation, especially the development approach.
Chapter expenses plan
The second company's various departments, subordinate Qiye Bixuzaimei Yuedigenju next month Gongzuojihua costs Kai Zhi Zhi Ding Ben Danwei plan, summarized by the Finance Bu, Shen He, after approval of the company or the general manager office 会议, namely the company monthly charges expenditure plans and ordered the unit cost expenditure targets.
The company also granted the third vice president, department manager of the program expenses of the examination and approval authority.
Article corporate expenses spending plans for the flexibility to adjust according to the implementation or change authorization.
Chapter III Examination and Approval and procedures
Article expenses scheme where the company approval process are:
1. Fees for the parties;
2. Department Manager review confirmed;
3. Financial sector review;
2009-9/费用开支管理办法.rar