费用开支标准

  Guidelines for Travel & Entertainment (T&E) and Other Expense Standards

一、总则General Provisions

为加强学校财务管理，规范各类费用开支的适用范围和标准，特制定本开支标准。本标准依据国家相关财经法规并结合学校实际运营情况制定，适用于全校涉及费用开支的活动。

To strengthen financial management and regulate the scope of application and standards for various expense items, these Guidelines are hereby formulated in accordance with relevant national financial regulations and the actual operational conditions of BNBU. They shall apply to all expense-incurring activities of the university.

本标准自2026年01月01日起试行，此前学校发布的规定与本标准不一致的，以本标准为准。财务处负责本标准的解释、修订及监督执行工作。

These Guidelines shall be implemented on a trial basis as of 1 January 2026. In the event of any inconsistency between these Guidelines and previously issued policies, these Guidelines shall prevail. The Finance Office is responsible for the interpreting, revising, and supervising of the implementation of these Guidelines.

二、市内工作交通费Local Travel Expenses

教职员在珠海市内办理公务，应优先选择公共交通工具出行；遇紧急事务或特殊情况（如运送物资等）需乘坐出租车或网约车的，车型限选经济型，并应在报销时须详细注明事由；如需学校安排车辆，应按规定完成审批流程；自驾车按2.5元/公里乘以行驶公里数计算，单次报销不超过80元。

Public transportation is recommended for official duties within the Zhuhai City. For urgent or special circumstances  (e.g., material delivery) to take taxis or car-hailing services , only economy-class expenses with proper justification could be reimbursed. Transportation arrangement provided by the University requires the prior approval. For the use of a private vehicle, the expense shall be reimbursed at the rate of  2.5 yuan per kilometer, with the cap of  80 yuan per trip.

交通费报销需凭公共汽车票、出租车票、租车发票等有效票据实报实销，票据需注明事由、起止地点、乘车日期，并由报销人在票据后签名确认。

Valid invoices must be provided for reimbursement, clearly stating the purposes, departure and destination points as well as the travel date, with the claimant's signature on the back. 

三、因公外出差旅费Business Trip Expenses

差旅费是指教职员因公到珠海市以外地区执行工作所产生的交通费、住宿费、出差补助费及杂费等。其中，交通费、住宿费、杂费在规定标准内凭有效票据报销，出差补助费实行定额计发。

Business trip expenses refer to transportation, accommodation, travel allowances, and miscellaneous costs incurred by staff on official travel outside Zhuhai City. Transportation, accommodation and miscellaneous expenses are reimbursed based on valid invoices or receipts within the stipulated standards, while travel allowances are provided at a fixed rate.

教职员出差前须通过学校门户填写《出差申请表》，经部门负责人、预算负责人及人事处审批同意后方可出行。

Prior to any trip, staff must complete a Staff Business Trip Application via the University Portal to obtain approval from the relevant unit head, budget holder and the Human Resources Office.

（一）国内差旅费标准Domestic Travel Expense Standards

1. 交通费Transportation Expenses

（1）教职员因公到本市以外地区出差，乘坐出租车、大巴、公交车、地铁等交通工具的，凭票据面值实报实销；乘坐飞机、轮船、火车等交通工具的，根据人员级别及地区差异，按以下标准报销。若票据面值高于实际支付金额，需在票据上注明实际支付金额，按实际金额报销。

Reimbursement for transportation such as taxis, buses, and subways, etc, is based on valid invoices or receipts. For air, sea and rail travel, reimbursement standards vary by staff grade and destination, as stipulated below. Where the actual amount paid is less than the face value of the invoice or receipt, the claimant must clearly indicate the actual payment amount on the invoice and the reimbursement will be made base on the indicated amount.

（2）教职员因公自驾前往本市以外地区出差的，需提前提交书面申请，经部门领导审批同意后，相关费用按2.5元/公里报销，路桥费凭有效票据实报实销。

Use of a private vehicle for our-of-town business trips requires prior written approval from the unit head. Upon approval, the relevant expenses will be reimbursed at 2.5 yuan per kilometer, and toll fees will be reimbursed based on valid invoices or receipts.

2. 住宿费Accommodation Expenses

（1）住宿费仅指出差期间入住酒店的房费及公务电话费，不含餐饮、洗衣费等其他费用。

Accommodation expenses refer to hotel room rates and official telephone call during the trip. Other expenses (e.g., laundry, meals) are not included. Standards are as follows:

基础住宿标准Basic Accommodation Standards

（2）住宿费日常结算以“基础住宿标准”为主，如遇旅游旺季或重大会议活动，经部门领导审批同意后，可据实上浮，但最终住宿标准不得超出上浮后的标准。

Reimbursement is based on the “Basic Accommodation Standards”.  A floating rate of up to 20% may be applied in special circumstances (e.g., peak seasons, major national conferences) subject to prior approval by the immediate supervisor.  The total expense must not exceed the standard plus the floating rate.

（3）为节约开支，鼓励教职员优先选择经济型酒店入住，超出上述标准的费用由个人自行承担。

To promote frugality, staff are encouraged to choose budget hotels. Costs exceeding the aforementioned standards shall be borne by the individual.

（4）E类员工出差，原则上实行同性两人同住一间房的安排。

Staff members in Grade E are generally required to share a room with a colleague of the same sex when traveling together.

（5）同性不同级别员工同住一间房的，可按级别较高者的住宿标准报销，同住员工可共同享受节省房费50%的奖励。

If staff of different grades but same sex share a room, the higher accommodation standard applies. Both staff may share a reward equal to 50% of the saved accommodation cost.

（6）无住宿费发票及住宿账单的，一律不予报销住宿费。

Accommodation expenses will not be reimbursed without a valid hotel invoice or bill.

3. 出差补助费 Travel Allowances

国内公务出差补助费按150元/人·天的标准定额计发。若接待单位统一安排伙食，或出差期间发生业务招待费用的，不再享受该定额补助。

Domestic business travel allowances shall be granted at a fixed rate of 150 yuan per person per day. No travel allowance shall be granted if meals are provided by the host organization or if business entertainment expenses are incurred during the trip.

（二）境外差旅费标准Overseas Travel Expense Standards

教职员因公临时需要出国（境）出差，应科学合理地安排出国（境）经费预算，不得超预算或无预算安排出国（境）团组。境外差旅费包括国际旅费、境外城市间交通费、住宿费、出差补助费及其他费用。

Staff members traveling abroad on official business shall prepare budgets in a rational manner. It is strictly prohibited to arrange overseas trips that exceed the approved budget. Overseas business travel expenses include international transportation fees, inter-city transportation fees, accommodation expenses, travel allowances, and other miscellaneous costs.

1. 交通费Transportation Expenses

国际差旅费是指出境口岸至入境口岸乘坐长途汽车、火车、轮船、飞机 以及在境外乘坐机场专线大巴、地铁、城际轻轨所产生的交通费用，按以下标准及有效票据报销：

International travel expenses refer to costs for long-distance travel (bus, train, ferry, aircraft) between ports of departure and entry, and for local transportation (airport shuttle bus, subway, light rail). Expense reimbursement shall be granted according to the applicable standards as follows with valid invoices or receipts.

2. 住宿费 Accommodation Expenses

住宿费是指出国（境）人员在境外发生的住宿费用

Accommodation expenses refer to the accommodation costs incurred by staff members during their overseas business trips

（1）       出国（境）人员应按规定的住宿费标准内申请报销（详见附件一），超支部分由个人承担；

Accommodation expenses shall be reimbursed in accordance with the applicable standards (please refer to Annex I）, and any excess amount shall be borne by individual;

（2）       因酒店价格在旺季上涨导致费用超出规定标准，应获上级分管校领导审批，方可报销。

If the accommodation expenses exceed the applicable standards due to peak seasons, prior approval must be obtained from the responsible university-level supervisor for reimbursement. 

3. 其他费用 Other Expenses

其他费用包括出国（境）签证费、办证费、必需的保险费、会议注册费、印刷费、通讯费、办公用品、必要的小费等，此类费用均可凭有效票据据实报销。

Other expenses include visa fees, document processing fees, necessary insurance premiums, conference registration fees, printing fees, communication fees, office supplies costs, and necessary tips. All such expenses shall be reimbursed with valid invoices or receipts.

4. 境外出差补助费 Overseas Travel Allowances

因公务出差的可按以下标准享受出差补助。如接待单位统一安排出差人员伙食或出差人员于当地发生业务招待费用，不另外享受定额补助。

Overseas business travelers shall be entitled to travel allowances in accordance with the following standards. Mo travel allowance shall be granted if meals are provided by the host organization or if business entertainment expenses are incurred during the trip.

（三）外出参加培训/会议/暑期项目的费用标准

Expense Standard for Attending Conference/Training/Summer Programs

教职员外出参加学术会议、学术培训、一般会议、一般培训及暑期项目等，需事前完成申请审批。报销时须附上会议通知、培训章程等有效书面佐证材料。

Staff members attending academic/non-academic conferences, training, or summer programs must complete the application and approval procedures in advance. The valid written supporting documents such as conference notifications and training guidelines are required for reimbursement.

四、举办大型活动费用标准 Expense Standards for Large-Scale Events

学校举办国际/国内会议、讲座、培训等大型活动，邀请特邀嘉宾、讲者、专家产生的费用，不得超出以下标准；确需超出的，经上级分管校领导审批后予以报销：

The expenses incurred by inviting guests, speakers, or experts to participate in large-scale events  (e.g., international/domestic conferences, lectures, and training), reimbursement shall be processed in accordance with the applicable standards as follow. For special circumstances where the standards are exceeded, reimbursement may be granted only after obtaining approval from the responsible university-level supervisor.

1.         乘坐飞机的，按经济舱标准报销；其他交通费用凭有效票据实报实销。

Transportation expenses for air travel shall be reimbursed in accordance with the economy class standard, and other transport costs shall be reimbursed based on actual costs supported by valid invoices or receipts.

2.         住宿费按不超过500元/人·天的标准报销。

Accommodation expenses shall be reimbursed at a standard not exceeding 500 yuan per person per day;

3.         酬劳参照人事处《Remuneration for External Professors and Scholars》执行。

Remuneration shall be paid in accordance with the Human Resources Office’s Remuneration for External Professors and Scholars;

4.         招待餐费参照本标准“业务招待费”相关规定执行。

Reception catering expenses shall be handled in accordance with the relevant provisions on the “ Business Entertainment Expenses” under these Standards.

五、业务招待费 Business Entertainment Expenses

业务招待费是指因公务需要发生的宴请客人餐饮费、赠送客人礼品费、景点参观费及其他相关费用。各部门人员因公务需要发生业务招待的应参照以下标准执行。

Business entertainment expenses refer to catering, gifts, sightseeing and other related expenses incurred for official purposes. All departments shall comply with the following standards when incurring such expenses.

1.         以上费用标准为业务招待的餐饮费用限额。各位员工在实际执行过程中，应本着降低成本费用的原则，尽量节约使用。如果特殊情况需超过以上标准，须提供合理的理由说明情况并报请所在部门的上级分管校领导审批。

The above standards represent the maximum limits for catering expenses incurred for business entertainment. Staff shall exercise cost-consciousness. Where it is necessary to exceed the above standards due to special circumstances, a reasonable justification shall be provided and submitted for approval to the relevant university-level supervisor.

2.         接待一般关系单位人员、重要关系单位人员，原则上不安排饮酒；确有必要的，须报校级领导审批；

In general, alcoholic beverages shall not be arranged when entertaining general or special business contacts. Where such arrangements are deemed necessary, prior approval shall be obtained from the relevant university-level supervisor.

3.         因工作需要赠送礼品的，限招生办公室、学校办公室、国际发展处、四维教育协调处、以及创新中心可自行采购，礼品单价不高于1,000元/件。若超过标准，须经校长审批。其他部门，赠送礼品应首选领用学校的纪念品，原则上不得自行采购；确需采购，须经校长审批。

For official goodwill gift presentations, the Admission Office, President and University Office, International Development Office, Four-Point Education Coordination Office, and Innovation Centre may purchase gifts directly, provided that the unit price of does not exceed 1,000 yuan. Any exception must be accompanied by a written justification and approved by the President. For all other departments, university-provided souvenirs should be used as a priority. Independent purchases are generally not permitted and require the President’s approval if necessary.

4.         原则上职员之间、职员与学生之间发生的餐费不得报销, Mentor Caring Program（MCP) 活动所发生的餐费及其他特殊情况除外。其中，MCP的餐费标准为不超过50元/人。

Except for approved business entertainment and MCP (Mentor Caring Program) activities, meal expenses incurred among staff members or between staff and students within the campus are generally not reimbursable. MCP meal expenses shall not exceed 50 yuan per person.

六、茶歇费用 Refreshments

七、勤工俭学薪酬标准Work-study Program

在校学生参与勤工俭学，按25元/小时支付。

Students participating in the work-study program are paid at a rate of 25 yuan per hour.

八、员工加班相关费用 Overtime Expenses

1.         加班交通费参照本标准“市内工作交通费”规定执行；

Transportation expenses for overtime work shall be reimbursed according to the “Local Travel Expense” standard specified herein.  

2      教职员工午休时间工作或下班后工作超过2小时可报销加班餐补，标准为35元/人·天，报销时须提供餐饮发票。

Staff  who work during the lunch break or for more than two hours beyond regular working hours are eligible for an overtime meal allowance of 35 yuan per person per day, requiring a valid catering invoice or receipt.

九、附则 Supplementary Provisions

1.         本标准未尽事宜，按照国家相关财经法规及学校其他相关规定执行；

Any matters not covered in this standard shall be governed by the relevant national financial regulations and other applicable BNBU regulations.

2.         本标准由财务处负责解释，财务处保留根据学校发展需要修订本标准的权利；

The Finance Office is responsible for the interpretation of this standard reserves the right to amend it as required for BNBU’s development.

3.         本标准自2026年01月01日起试行，原相关规定与本标准不一致的，以本标准为准。

This standard shall be implemented on a trial basis from 1 January, 2026. In the vent of any inconsistency with previous regulations, this standard shall prevail.

附件一

Annex I

BNBU因公临时出国（境）各国家和地区
住宿费、出差补助费开支标准表

BNBU Standards for Accommodation and Travel Allowance for Overseas Business Trips