某酒店集团财务管理制度及系统管理办法.docx

某酒店集团财务管理制度及系统管理办法.docx2

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
2
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··································
2
（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）
4
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）
4
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····