XX国际酒店管理(集团)有限公司

财务系统管理办法

目  录

总 则············································(1)

第一章 财务管理制度································(1)

第一节 财务计划管理·········································(1)

第二节 会计核算原则·········································(2)

第三节 资金管理规定··········································(3)

第四节 付款审批管理··········································(4)

第五节 外汇管理规定··········································(6)

第六节 台账的管理···········································(7)

第七节 成本费用的管理········································(7)

第八节 会计凭证及帐薄的管理··································(8)

第九节 会计报表··············································(9)

第十节 会计监督·············································(10)

第二章 财产管理制度··································(11)

总 则···············································(11)

第一节 财产的划分···········································(12)

第二节 财务管理组织和人员职责······························(13)

第三节 财产的请购、审批、验收、入库规定·····················(14)

第四节 固定资产、低值易耗品及易耗物品的管理··················(16)

第五节 物料用品、专用基金材料的管理··························(18)

第六节 废旧物资管理·········································(18)

第七节 棉织品的使用、保管和洗涤规定·························(19)

第八节 损坏、遗失公物的赔偿规定·····························(19)

第九节 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 采购申请·············································(24)

第二节 采购项目的择商、确认和报价····························(25)

第三节 基准单价············································(26)

第四节 审批程序·············································(27)

第五节 购买·················································(27)

第六节 进口货物报关与报验·································(28)

第七节 货物运输·············································(28)

第八节 货物验收·············································(29)

第九节 结算工作·············································(29)

第十节 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 一般原则·············································(46)

第二节 会计机构的设置·······································(47)

第三节 会计核算基本规范·····································(47)

第四节 流动资产的核算·······································(51)

第五节 固定资产的核算·······································(56)

第六节 无形资产和其它资产的核算·····························(58)

第七节 所有者权益···········································(59)

第八节 流动负债及长期负债的核算·····························(61)

第九节 成本和费用的核算·····································(63)

第十节 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)

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