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）
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