aep 0109 酒店集团财务系统管理办法.docx

合生国际酒店管理〔集团〕
财务系统管理方法
目 录
总　如此 ············································〔1〕
财务管理制度 ····················································〔31〕
资金管理实施细如此······························〔33〕
总 如此··············································〔33〕
资金方案管理·········································〔33〕
年度资金方案·········································〔33〕
月度资金方案·········································〔33〕
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〕
资金调拨 ············································〔41〕
资金的支付···········································〔42〕
现金付款的规定·······································〔42〕
资金支付的反应·······································〔42〕
监控体系 ············································〔42〕
奖惩规定 ············································〔43〕
会计核算管理实施细如此 ·························〔45〕
总　如此···············································〔45〕
一般原如此·············································〔46〕
会计机构的设置·······································〔47〕
会计核算根本标准·····································〔47〕
流动资产的核算·······································〔51〕
固定资产的核算·······································〔56〕
无形资产和其它资产的核算·····························〔58〕
所有者权益···········································〔59〕
流动负债及长期负债的核算·····························〔61〕
本钱和费用的核算·····································〔63〕
营业收入利润的利润分配的核算·························〔64〕
会计科目的使用标准··································〔66〕
会计报表·············································〔67〕
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·······················