天津珠江帝景溫泉度假村財務(wù)系統(tǒng)管理辦法
天津珠江帝景溫泉度假村 財務(wù)系統(tǒng)管理辦法 二零零四年三月 目 錄 總　則 ············································（1） 1. 財務(wù)管理制度 ································（1） 1. 財務(wù)計劃管理 ·········································（1） 2. 會計核算原則 ·········································（2） 3. 資金管理規(guī)定··········································（3） 4. 付款審批管理··········································（4） 5. 外匯管理規(guī)定··········································（6） 6. 臺賬的管理···········································（7） 7. 成本費用的管理········································（7） 8. 會計憑證及帳薄的管理··································（8） 9. 會計報表··············································（9） 10. 會計監(jiān)督·············································（10） 2. 財產(chǎn)管理制度··································（11） 總　則···············································（11） 1. 財產(chǎn)的劃分···········································（12） 2. 財務(wù)管理組織和人員職責(zé) ······························（13） 3. 財產(chǎn)的請購、審批、驗收、入庫規(guī)定·····················（14） 4. 固定資產(chǎn)、低值易耗品及易耗物品的管理··················（16） 5. 物料用品、專用基金材料的管理··························（18） 6. 廢舊物資管理·········································（18） 7. 棉織品的使用、保管和洗滌規(guī)定·························（19） 8. 損壞、遺失公物的賠償規(guī)定·····························（19） 9. 會計科目·············································（20） 3. 餐飲成本控制制度······························（22） 4. 酒店采購實施細(xì)則······························（24） 總　則···············································（24） 1. 采購申請·············································（24） 2. 采購項目的擇商、確認(rèn)和報價····························（25） 3. 基準(zhǔn)單價············································（26） 4. 審批程序·············································（27） 5. 購買·················································（28） 6. 進口貨物報關(guān)與報驗 ·································（29） 7. 貨物運輸·············································（29） 8. 貨物驗收·············································（30） 9. 結(jié)算工作·············································（30） 10. 特殊采購項目 ········································（31） 11. 采購業(yè)務(wù)管理·········································（31） 12. 獎懲規(guī)定············································（32） 5. 電腦房工作制度································（34） 6. 資金管理實施細(xì)則······························（35） 總 則··············································（35） 1. 資金計劃管理·········································（36） 年度資金計劃·········································（36） 月度資金計劃·········································（36） 2. 付款審批管理·········································（37） 合同付款審批 ········································（37） 非合同付款審批·······································（40） 資金管理規(guī)定········································（42） 3. 資金調(diào)撥 ············································（43） 4. 資金的支付···········································（44） 現(xiàn)金付款的規(guī)定·······································（44） 資金支付的反饋·······································（44） 5. 監(jiān)控體系 ············································（44） 6. 獎懲規(guī)定 ············································（45） 7. 會計核算管理實施細(xì)則 ·························（47） 總　則···············································（47） 1. 一般原則·············································（48） 2. 會計機構(gòu)的設(shè)置·······································（49） 3. 會計核算基本規(guī)范·····································（49） 4. 流動資產(chǎn)的核算·······································（53） 5. 固定資產(chǎn)的核算·······································（58） 6. 無形資產(chǎn)和其它資產(chǎn)的核算·····························（61） 7. 所有者權(quán)益···········································（61） 8. 流動負(fù)債及長期負(fù)債的核算·····························（63） 9. 成本和費用的核算·····································（65） 10. 營業(yè)收入利潤的利潤分配的核算·························（67） 11. 會計科目的使用規(guī)范··································（69） 12. 會計報表·············································（69） 13. 稅收管理規(guī)定·········································（70） 稅務(wù)管理············································（70） 其他稅收事項處理····································（71） 財政、稅務(wù)登記及年審··································（72） 發(fā)票管理·············································（73） 稅務(wù)檢查·············································（73） 責(zé)任及其他···········································（74） 14. 發(fā)票管理規(guī)定·········································（74） 發(fā)票的開具··········································（75） 15. 獎懲規(guī)定·············································（77） 第八章 附 則·············································（79） 總 則 為加強度假村的財務(wù)管理，建立科學(xué)的會計工作程序，正確行使會計人員的職權(quán)，按 照《中華人民共和國會計法》和《中華人民共和國企業(yè)會計制度》，結(jié)合集團公司《財務(wù)系統(tǒng) 管理辦法》制訂本財務(wù)管理制度。溫泉度假村財務(wù)管理部在天津地區(qū)公司財務(wù)部的直接領(lǐng) 導(dǎo)和在集團財務(wù)管理中心的指導(dǎo)下對該辦法的執(zhí)行情況進行監(jiān)督、管理。 1. 財務(wù)管理制度 1. 財務(wù)計劃管理 1. 根據(jù)集團總部對溫泉度假村經(jīng)營目標(biāo)的要求，在度假村總經(jīng)理的領(lǐng)導(dǎo)下對市場及度假村 經(jīng)營情況調(diào)查分析的基礎(chǔ)上，提出度假村全年經(jīng)營計劃大綱；各部門根據(jù)經(jīng)營計劃大 綱編制各自的經(jīng)營計劃，經(jīng)度假村管理層集體討論通過報溫泉董事會，集團總部審批 后，由度假村財務(wù)部匯總編制度假村財務(wù)計劃。 2. 度假村財務(wù)計劃主要包括經(jīng)營計劃，資本性支出計劃，現(xiàn)金收支計劃，外匯收支計劃， 還本付息計劃，人員編制計劃等。 1. 經(jīng)營計劃的制訂，要以集團總部和溫泉董事會的管理目標(biāo)為依據(jù)，以市場客源、價格， 成本.費用等方面的變化為基礎(chǔ)，結(jié)合物價上升指數(shù)并考慮度假村經(jīng)營支出的水平， 在度假村總經(jīng)理的領(lǐng)導(dǎo)下，通過市場營銷部、房務(wù)部、餐飲部、人力資源部和財務(wù)部 集體討論確定。 2. 資本支出計劃的制訂，要根據(jù)度假村實際情況和工程部專業(yè)人員提出的維修改造計劃以 及各部門提出的設(shè)備購置計劃，由財務(wù)部匯總編制。財務(wù)部根據(jù)集團總部和溫泉董事 會的指示，按照計劃的現(xiàn)金需要數(shù)量，編制成表后報集團總部批準(zhǔn)。 3. 現(xiàn)金收支計劃的制訂，要根據(jù)經(jīng)營計劃，資本性支出計劃，還本付息計劃，外匯收支計 劃等由財務(wù)部編制，報度假村總經(jīng)理送集團總部和溫泉董事會批準(zhǔn)。 4. 下年度的經(jīng)營計劃編制時間在每年10-11月完成。 3. 財務(wù)計劃報集團總部和溫泉董事會批準(zhǔn)后，由度假村管理層委托財務(wù)部將計劃指標(biāo)下達 到各個部門。度假村管理層將按周、按月考核計劃完成的情況，并根據(jù)市場經(jīng)營預(yù)測 的情況，不斷地調(diào)整周、月、年的計劃。在財務(wù)計劃執(zhí)行過程中，按時間劃分成年度 計劃、三個月預(yù)測計劃和本月調(diào)整計劃。 4. 為保證支付的合理性、經(jīng)濟性，在資本支出計劃超過規(guī)定標(biāo)準(zhǔn)時要報集團總部和溫泉董 事會批準(zhǔn)；度假村財務(wù)部要按財務(wù)計劃審批每一筆支出，對沒有列入計劃的臨時急需 開支，則需根據(jù)情況報集團總部批準(zhǔn)。 2. 會計核算原則 5. 溫泉度假村的會計核算工作是根據(jù)中國的有關(guān)法律、法規(guī)、條例的有關(guān)規(guī)定制訂度假村 會計制度和核算程序。 6. 會...
天津珠江帝景溫泉度假村財務(wù)系統(tǒng)管理辦法