酒店集团财务系统管理办法(通过版).doc

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)
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)
财产管理制度··································(11)
总则···············································(11)
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)
餐饮成本控制制度······························(22)
酒店采购实施细则······························(24)
总则···············································(24)
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)
采购业务管理·········································(30)
奖惩规定············································(31)
电脑房工作制度····