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x、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）
【未完待续，完整版资料↓↓↓】
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