酒店集团财务系统管理办法(通过版)模板.doc

合生国际酒店管理（集团）财务系统管理措施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）会计核实标准·········································（2）资金管理要求··········································（3）付款审批管理··········································（4）外汇管理要求··········································（6）台账管理···········································（7）成本费用管理········································（7）会计凭证及帐薄管理··································（8）会计报表··············································（9）会计监督·············································（10）财产管理制度··································（11）总则···············································（11）财产划分···········································（12）财务管理组织和人员职责······························（13）财产请购、审批、验收、入库要求·····················（14）固定资产、低值易耗品及易耗物品管理··················（16）物料用具、专用基金材料管理··························（18）废旧物资管理·········································（18）棉织品使用、保管和洗涤要求·························（19）损坏、遗失公物赔偿要求·····························（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）采购项目标择商、确定和报价····························（25）基准单价············································（26）审批程序·············································（27）购置·················································（27）进口货物报关和报验·································（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）奖惩要求············································（31）电脑房工作制度································（31）资金管理实施细则······························（33）总则································