发布时间 : 星期日 文章Cpzipju酒店集团财务系统管理办法（通过版）更新完毕开始阅读0d2ba1fe700abb68a982fb29
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合生国际酒店管理（集团）有限公司
财务系统管理办法
二零零四年四月
目 录
总 则
············································（1）
第一章
第一节 第二节 第三节 第四节 第五节 第六节 第七节 第八节 第九节 第十节
财务管理制度 ································（1）
财务计划管理 ·········································（1） 会计核算原则 ·········································（2） 资金管理规定··········································（3） 付款审批管理··········································（4） 外汇管理规定··········································（6） 台账的管理···········································（7） 成本费用的管理········································（7） 会计凭证及帐薄的管理··································（8） 会计报表··············································（9） 会计监督·············································（10）
第二章 财产管理制度··································（11）
总 则···············································（11）
第一节 第二节 第三节 第四节 第五节 第六节 第七节 第八节 第九节
财产的划分···········································（12） 财务管理组织和人员职责 ······························（13） 财产的请购、审批、验收、入库规定·····················（14） 固定资产、低值易耗品及易耗物品的管理··················（16） 物料用品、专用基金材料的管理··························（18） 废旧物资管理·········································（18） 棉织品的使用、保管和洗涤规定·························（19） 损坏、遗失公物的赔偿规定·····························（19） 会计科目·············································（20）
第三章 餐饮成本控制制度······························（22） 第四章 酒店采购实施细则······························（24）
总 则···············································（24）
第一节 第二节 第三节 第四节 第五节 第六节 第七节 第八节 第九节 第十节
采购申请·············································（24） 采购项目的择商、确认和报价····························（25） 基准单价············································（26） 审批程序·············································（27） 购买·················································（27） 进口货物报关与报验 ·································（28） 货物运输·············································（28） 货物验收·············································（29） 结算工作·············································（29） 特殊采购项目 ········································（30）
第十一节 采购业务管理·········································（30） 第十二节 奖惩规定············································（31）
第五章 电脑房工作制度································（31） 第六章 资金管理实施细则······························（33）
总 则··············································（33）
第一节
资金计划管理·········································（33） 年度资金计划·········································（33） 月度资金计划·········································（33）
第二节
付款审批管理·········································（34） 合同付款审批 ········································（34） 非合同付款审批·······································（37） 资金管理规定········································（40）
第三节 资金调拨 ············································（41） 第四节 资金的支付···········································（42）
现金付款的规定·······································（42） 资金支付的反馈·······································（42）
第五节 监控体系 ············································（42）
第六节 奖惩规定 ············································（43）
第七章 会计核算管理实施细则 ·························（45）
总 则···············································（45）
第一节 第二节 第三节 第四节 第五节 第六节 第七节 第八节 第九节 第十节
一般原则·············································（46） 会计机构的设置·······································（47） 会计核算基本规范·····································（47） 流动资产的核算·······································（51） 固定资产的核算·······································（56） 无形资产和其它资产的核算·····························（58） 所有者权益···········································（59） 流动负债及长期负债的核算·····························（61） 成本和费用的核算·····································（63） 营业收入利润的利润分配的核算·························（64）
第十一节 会计科目的使用规范··································（66） 第十二节 会计报表·············································（67） 第十三节 税收管理规定·········································（68）
税务管理············································（68） 其他税收事项处理····································（69） 财政、税务登记及年审··································（69） 发票管理·············································（71） 税务检查·············································（71） 责任及其他···········································（71）
第十四节 发票管理规定·········································（72）
发票的开具··········································（73）
第十五节 奖惩规定·············································（75）
第八章 附 则·············································（77）