成本费用及营业外收支管理规范

成本费用及营业外收支管理 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 1 目的 1.1规范成本费用的开支范围、标准，有效控制各项支出，确保公司各项支出合法、合规。 1.2明确营业外收入、营业外支出范围，规范营业外收支的审批管理。 2 适用范围 适用于公司总部和办事处成本费用开支行为的控制、监督及营业外收支的管理 3 术语定义 3.1 营业外收入:与公司业务经营无直接关系的各项收入。 3.2 营业外支出:与公司业务经营无直接关系的各项支出。 4 职责 部门/岗位 职 责 制定和修改成本费用管理办法;指导、管理全公司的成本费用支出，包括 核定办事处费用预算、审核办事处授权以外的费用支出，批复属于资金财4.1总部资金财会部 会部授权范围之内的办事处费用申请;负责本级成本费用支出管理，审核 和核算公司本部的成本费用开支;履行总部财务审查委员会办公室职能。 执行权限范围内成本费用的开支和使用;接受资金财会部和监察审计部的4.2总部各部门 检查和监督。 在权限范围内支配和使用费用;办事处资金财会部负责本单位成本费用支4.3办事处 出的管理，核算本单位的成本费用开支。 5 成本费用分级授权管理 部门/岗位 职 责 办事处根据自身需要提出费用支出申请，对费用申请进行初步判断: 5.1.1办事处费用权限:办事处的人员费用、业务费用、管理费用及管理5.1办事处 费用中的业务招待费，在总部核定的费用预算指标内据实列支。 5.1.2办事处办公用房修理和装修、业务用车租赁报总部资金财会部审 批，具体见《固定资产管理规范》。 5.2财务审查委员会 具体管理见《财务审查工作程序》。 welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury 6 成本费用的范围 成本定义 说明 6.1利息支出 指公司以负债形式筹集的各类资金，按国家 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 的利率提取的应付利息。 6.2其他支出: 指公司委托代理业务以及公司非主营业务引致的费用支出。 是指根据谨慎性原则，在资产持有期间所进行的价值评估和盘点清查，对 于发生的损失，予以确认并提取的相应准备金。 6.3.1可供出售金融资产减值准备:是指可供出售金融资产如果其公允价 值出现持续大幅度下降，且预期该下降为非暂时性的，则根据其初始投资 成本扣除已收回本金和已摊销金额及当期公允价值后的差额，确认减值损 失。 6.3.2长期投资减值准备和持有至到期投资减值准备。持有至到期投资和 长期投资，由于市价持续下跌或被投资单位经营状况恶化等原因导致可收 回金额低于投资的账面价值，按可收回金额低于投资账面价值的差额，分 6.3资产减值损失 别提取持有至到期投资减值准备、长期投资减值准备。 6.3.3投资性房地产减值准备、固定资产减值准备和无形资产减值准备: 资产负债表日，投资性房地产、固定资产及无形资产按照账面价值与可收 回金额孰低计价。当资产存在减值迹象，可收回金额低于账面价值时，按 可收回金额低于资产账面价值的差额，分别提取投资性房地产减值准备、 固定资产减值准备和无形资产减值准备。 6.3.4坏账损失:应收款项发生减值时确认为坏账损失。包括债务人被依 法宣告破产、撤销;债务人死亡或依法被宣告死亡、失踪;债务人遭受重 大自然灾害或意外事故，损失巨大;债务人逾期未履行偿债义务，经法院 裁决，确定无法清偿的应收款项。 是指在固定资产使用寿命内按照确定的 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 计提的，逐步计入费用的固定6.4折旧费用 资产价值。 指公司经营活动发生的营业税、增值税、消费税、城市维护建设税、资源6.5税金及附加 税、教育费附加、与投资性房地产相关的房产税、土地使用税等相关税费。 ing administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-t 0.5ons, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishmensanctit responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative he unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direcuan, tin charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 ynd the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person ight aerator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at he.. Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each op2000 construction installation engineering construction standard 7, HG .-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ngineering construction and acceptance specification for 5 GB502752009 mechanical equipment installation e-1997 steel welded atmospheric pressure vessel 4 GB50231-T47352005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ -98 2 GB50128-neering 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engi-welding procedures of steel pressure vessel NDT 9 JB/T4744- 1 - 成本定义 说明 6.6人员费用 公司发生的有关人员方面的费用 6.7管理费用 为组织和管理公司生产经营所发生的管理费用 6.8业务费用 在业务经营过程中发生的各项业务费用。 7.费用开支管理要求 名称 要求 7.1利息支出 应根据债券、再贷款本金和协议约定利率，期限计提利息。 7.2固定资产折旧 固定资产折旧计提按照《固定资产管理规范》有关规定执行。 7.3.1 员工个人所得税由人力资源部按规定比例代扣代缴。 7.3.2公司总部及各办事处应定期缴纳的房产税、车船使用税、营业税及 附加、所得税等税金由各级财会部按规定税率办理纳税事宜。 7.3.3公司其他应税业务由相应部门负责办理。应依据国家税法有关规7.3税金 定，及时、足额缴纳各项税金。对于属于资产管理公司减免税范围的各项 税金，按照财政部、国家税务总局《关于中国XX等4家金融资产管理公 司税收政策问题的通知》(财税[2001]10号)和《财政部 国家税务总局 关于4家资产管理公司接收资本金项下的资产在办理过户时有关税收政 策问题的通知》(财税[2003]21号)有关规定执行。 7.4.1基本工资管理 向职工发放的基本工资、津贴、补贴必须全额纳入工资科目核算。除国家 和公司规定外，不得以任何名目发放补贴，不得在管理费用和业务费用中 变相发放工资和福利。发放给员工的工资和奖励，要足额代扣代缴个人所7.4人员费用 得税。 职工工资标准及发放数额由资金财会部根据人力资源部的 书 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf 面文件据实 列支。 7.4.2职工福利费 1)总部福利费的使用由人力资源部负责。办事处福利费的审批部门根据 2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arre-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ion for 5 GB502752009 mechanical equipment installation engineering construction and acceptance specificat-1997 steel welded atmospheric pressure vessel 4 GB50231-rical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T47352005 vertical cylind-98 2 GB50128-ing 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineer-welding procedures of steel pressure vessel NDT 9 JB/T4744by the personnel Department of the company. (3) personal injury ing administrative sanctions should be dealt with10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-vant Department. (2) personal injury accident occurred, the direct punishment 0.5e relerresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or thident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the co.3 acck and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5s have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to woreasuresun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective mstor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot - 2 - 名称 要求 《XX办事处成本费用开支标准及审批权限一览表》决定。该项开支必须在支出前会签各级财会部门，并由分管财会工作的公司领导或办事处总经理室成员审批。 2)职工因特殊困难申领困难补助，须由本人提出申请，由有关部门共同研究审批。 7.4.3工会经费 工会经费由资金财会部按月提取、按季拨付工会账户，工会经费账户的使用和管理由各级工会负责。 “工会”账户的支出由工会严格按照工会法等有关规定的使用范围及内部审批报账程序办理。 7.4.4劳动保护费 总部人力资源部负责总部劳动保护费有关事宜。办事处该项费用的开支根据《XX办事处成本费用开支标准及审批权限一览表》执行。该项支出需经总经理审批。 7.5.1要从紧掌握管理费用开支，优先保证开展资产处置和现金回收所需重点费用支出，努力压缩一般性管理费用支出，提高管理费用的使用效益。 7.5.2各办事处可以根据自身实际情况依据《XX办事处成本费用开支标准及审批权限一览表》执行。小额管理费用可以先行支付;超过限额的费用应该由经办部门先行提出预算，经办事处财务审查委员会审议通过后、总经理审批后方可支付。各项费用具体限额由各办事处自行确定，但最高单项费用额度不得超过5万元，超过5万元的费用支出见《财务审查工作程 7.5管理费用 序》。 7.5.3业务招待费 招待费应实行预算管理，合理安排招待费支出，不得铺张浪费。报销招待费的原始凭证必须合规，日期、印章、用途清晰。 7.5.4电子设备运转费 电子耗材的管理部门建立专项台账，详细登记每一笔购置、领用情况支出。 7.5.5办公用品费 ing administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-t 0.5ons, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishmensanctit responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative he unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direcuan, tin charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 ynd the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person ight aerator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at he.. Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each op2000 construction installation engineering construction standard 7, HG .-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ngineering construction and acceptance specification for 5 GB502752009 mechanical equipment installation e-1997 steel welded atmospheric pressure vessel 4 GB50231-T47352005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ -98 2 GB50128-neering 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engi-welding procedures of steel pressure vessel NDT 9 JB/T4744- 3 - 名称 要求 办公用品的购置和使用要坚持“勤俭节约、经济使用”，严禁铺张浪费。各单位办公用品管理部门应根据工作需要，制定办公用品配置标准及相关物品采购、保管和领用登记等管理办法，有计划、有目的地进行采购，合理安排日常办公用品库存。对于符合集中采购条件的大宗办公用品的购置，应按《财务审查工作程序》和《采购管理程序》办理。对于单笔超过20万元以上的支出，其审批程序见《财务审查工作程序》。 7.5.6办公用车费 车辆费用实行预算管理，在公司核定的费用预算指标内据实列支。 7.5.7物业费:要严格掌握物业管理费的范围，按照当地物价部门规定的物业费收费标准和办公用房面积结算物业费。水电费与物业管理费混合支付时，应分别水电费支出和物业管理费支出核算。在选择物业公司时，要选择有物业管理资质证书、能够提供较为全面、优质服务的公司。 7.5.8租赁费 1)办公用房、办公用车的租赁参照《固定资产管理规范》。 2) 交流干部租赁用房由办事处总经理审批;总部交流人员租赁用房由人力资源部总经理审批。 3)总部租赁固定资产，应由使用部门提出申请，会签总裁办公室、资金财会部后，报主管财会工作的公司领导审批。 4)租赁需签订租赁协议，该协议作为报销凭证之一。 7.5.9修理费 固定资产大修理支出按照《固定资产管理规范》执行。修理费报销时，应提供相关的预算、批复、修理清单、相关合同和协议。 7.5.10会议费 1)总部各部门年度需召开的会议，应于每年初编制当年度会议计划，包括会议议题、会议时间等内容报送总裁办公室，总裁办公室初审后报公司党委会研究批准。 2)总部各部门经批准召开的会议，需专题上报有关会议内容、时间、地点、参会人员、费用预算等，经总裁办公室、资金财会部会签同意后报主 vant Department. (2) personal injury accident occurred, the direct punishment 0.5e relerresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or thident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the co.3 acck and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5s have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to woreasuresun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective mstor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot 2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arre-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ion for 5 GB502752009 mechanical equipment installation engineering construction and acceptance specificat-1997 steel welded atmospheric pressure vessel 4 GB50231-rical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T47352005 vertical cylind-98 2 GB50128-ing 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineer-welding procedures of steel pressure vessel NDT 9 JB/T4744by the personnel Department of the company. (3) personal injury ing administrative sanctions should be dealt with10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-- 4 - 名称 要求 管总裁审批。凡在计划外召开的会议一律报公司总裁审批。 3)会议费报销时，应提交有关会议签报以及相关单据，由部门总经理审批。 4)公司召开的各项会议的会议费一律通过银行转账结算，不得使用现金。 公司总部召开的会议(含全系统工作会议、培训班)，会议费用必须严格控制在预算之内，不得在办事处另行列支会议费。 办事处会议费参照上述执行。 7.5.11取暖费 个人发放取暖补贴或报销取暖费范围限于哈尔滨、长春、大连、北京、天津、太原、石家庄、兰州、青岛、郑州、西安11家办事处和公司总部。 7.5.12 研究开发费 因业务需要开发新技术和新产品的，无论金额大小，由拟使用部门提出申请，会签总部资金财会部，报主管财会工作的公司领导审批。对于单笔超过20万元以上的支出，按《财务审查工作程序》进行审批。 7.5.13低值易耗品 对购入的低值易耗品，管理部门应建立卡片，登记使用日期、使用部门、使用人、使用状况(在用或毁损)等情况。低值易耗品在领用时实行一次摊销。 7.6.1 遵守回收价值大于处置成本的原则，着力优化资产处置 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 ，千方百计降低业务费用支出。 7.6.2 要加强业务费用的内管内控，加强对业务费支出的检查和考核，防范道德风险。按照国家规定的行业最低付费标准支出，在总部核定的年度业务费用指标内据实列支。 7.6业务费用 7.6.3业务宣传费 委托他人制作或定做宣传广告、宣传资料的，单笔开支超过5000元的，应与对方订立“合同”或“支付协议”。“合同”或“支付协议”复印件应提交资金财会部，作审核依据和传票的附件。 7.6.4办事处单笔超过5万元的业务费用，由业务部门在上报办事处处置 ing administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-t 0.5ons, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishmensanctit responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative he unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direcuan, tin charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 ynd the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person ight aerator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at he.. Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each op2000 construction installation engineering construction standard 7, HG .-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ngineering construction and acceptance specification for 5 GB502752009 mechanical equipment installation e-1997 steel welded atmospheric pressure vessel 4 GB50231-T47352005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ -98 2 GB50128-neering 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engi-welding procedures of steel pressure vessel NDT 9 JB/T4744- 5 - 名称 要求 审查委员会或评估审核与中介机构管理委员会审议。费用支出时向财会部提交办事处总经理批准方案实施的有关批复。办事处单笔金额5万元以下的业务费用以及项目处置过程中追加的小额费用等，可结合办事处实际情况确定资金财会部负责人、主管财会工作的总经理室成员不同的审批权限。 7.6.5总部的业务费用支出，如系项目费用，由主办部门在上报公司投资决策委员会、处置审查委员会审议前会签资金财会部，并在项目方案中列明，由投资决策委员会、处置审查委员会在项目审议时一并对费用做出审议，并在支出时向资金财会部提交公司领导批准方案实施的批文。非项目直接费用，涉及中介机构选聘的，由总部评估审核与中介机构管理委员会审议，审议后报主管财会工作的公司领导审批。不涉及中介机构选聘的，按照金额大小由不同授权人审批，单笔超过20万元的业务费用，按照《财务审查工作程序》执行。 7.6.6支付中介机构费用时，有关业务部门须向资金财会部提交相关协议、批准文件和中介机构选聘的相关会议纪要批准文件;支付给相关政府机构的，应提交公司的批准文件。 7.7.1营业外收入的确认 1)固定资产盘盈收入，按照原价减去估计折旧后的差额确认。 2)出售固定资产净收益，按照转让或者变卖固定资产所得价款减去清理费用后，超过固定资产账面净值的差额确认。 3)董监事津贴收入、违约金，按实际收到的款项金额确认。 4)因债权人的特殊原因无法支付的应付款项，经法律顾问确认后按应付 7.7营业外收支 款项账面金额确认。 5)非流动资产处置利得:用已入账的无形资产向外投资时，按无形资产公允价值份额大于账面价值差额确认;对外转让时，按实际取得的转让收入确认。 6)债务重组利得:按重组债务的账面价值超过实际支付现金、转让的非现金资产的公允价值、债权人享有股份的公允价值、债务重组后债务的入 rresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or thident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the co.3 acck and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5s have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to woreasuresun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective mstor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot 2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arre-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ion for 5 GB502752009 mechanical equipment installation engineering construction and acceptance specificat-1997 steel welded atmospheric pressure vessel 4 GB50231-rical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T47352005 vertical cylind-98 2 GB50128-ing 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineer-welding procedures of steel pressure vessel NDT 9 JB/T4744by the personnel Department of the company. (3) personal injury ing administrative sanctions should be dealt with10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-vant Department. (2) personal injury accident occurred, the direct punishment 0.5e rele- 6 - 名称 要求 账价值之间的差额，确认为债务重组利得。 7.7.2营业外支出的确认 固定资产盘亏、毁损净损失，按照原价减去累计折旧、过失人及保险公司的赔款后的差额确认。 1)固定资产报废、出售净损失，按照清理报废的变价收入减去清理费用后与账面净值的差额确认。 2)出纳短款，按照实际库存现金低于账面金额的差额确认。 3)非常损失，按照资产账面价值和清理缮后费用，扣除保险赔偿及清理收入后的差额确认。 4)公益救济性捐赠、赔偿金、违约金、公司定点扶贫资金、残疾人就业保障金、退伍转业军人安置费，按照实际支出金额确认。 7.7.3营业外支出的审批权限 1)固定资产盘亏、固定资产清理损失、出纳短款、非常损失、赔偿金、公益救济性捐赠、定点扶贫资金，应报总公司审批。 2)办事处支出的滞纳金、罚款、残疾人就业保障金、退伍转业军人安置费，防洪基金(税)，价格调节基金，堤围防护费，交通建设附加费由办事处总经理自行审批;总部支出的上述款项由主管公司领导审批。 ing administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concern-t 0.5ons, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishmensanctit responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative he unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direcuan, tin charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 ynd the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person ight aerator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at he.. Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each op2000 construction installation engineering construction standard 7, HG .-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-ngineering construction and acceptance specification for 5 GB502752009 mechanical equipment installation e-1997 steel welded atmospheric pressure vessel 4 GB50231-T47352005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ -98 2 GB50128-neering 1 GB1502000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engi-welding procedures of steel pressure vessel NDT 9 JB/T4744- 7 -