多人同行出差，报销款项可以打至一个人账户吗？

便捷财税👉会计网校👉直推就业

<h3>回复：</h3><h3>根据《中华人民共和国会计法》关于“会计核算”的要求：“....款项和有价证券收付需要办理会计手续、进行会计核算的其他事项。”</h3><h3>《会计基础工作规范》（2019年修订，中华人民共和国财政部令第98号）规定：“....从外单位取得的原始凭证，必须盖有填制单位的公章；从个人取得的原始凭证，必须有填制人员的签名或者盖章。自制原始凭证必须有经办单位领导人或者其指定的人员签名或者盖章。对外开出的原始凭证，必须加盖本单位公章。”、“....支付款项的原始凭证，必须有收款单位和收款人的收款证明。”</h3><h3>《中央和国家机关差旅费管理办法》（财行[2013]513号）规定：“ 工作人员出差结束后应当及时办理报销手续。差旅费报销时应当提供出差审批单、机票、车票、住宿费发票等凭证。...住宿费、机票支出等按规定用公务卡结算。” </h3><h3>综上所述：</h3><h3>出差报销差旅费除城市间交通费票据、住宿、人身意外保险需要发票外，伙食补助费和市内交通费是包干使用，不需提供发票报销；报销附件应提供出差审批单、往返城际间乘坐交通工具的票据、住宿费发票、会议或培训相关通知、考察学习相关附件等。其中明确工作人员出差的住宿费、机票支出等必须按规定用公务卡结算，凭票报销，对于机票原则上应在公务机票政府采购网站购买，如其他航空公司价格低于公务机票价格，应提供相关截图佐证。</h3><h3>如问题所述，出差人员返回单位报销出差的伙食补助费和市内交通补助费原则上应转账支付，不得使用现金报销。多人同行出差，可以统一报销，经所有出差人同意委托支付至某个出差人员的银行账户，按照《会计法》及《会计基础工作规范》相关要求，“支付款项的原始凭证，必须有收款单位和收款人的收款证明”，我们认为，出差审批单和报销单应有所有出差人员签名，付款时可以多人签名同意将报销款委托支付至某个人账户，这样做的目的，一是完善收款证明，二是避免不必要的纠纷。</h3><h3>一己之见，仅供参考，欢迎探讨！</h3><a data-itemshowtype="0" data-linktype="2" hasload="1" 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