酒店集團(tuán)財(cái)務(wù)系統(tǒng)管理辦法（通過(guò)版）
合生國(guó)際酒店管理（集團(tuán)）有限公司 財(cái)務(wù)系統(tǒng)管理辦法 二零零四年四月 目 錄 總　則 ············································（1） 1. 財(cái)務(wù)管理制度 ································（1） 1. 財(cái)務(wù)計(jì)劃管理 ·········································（1） 2. 會(huì)計(jì)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(tái)賬的管理···········································（7） 7. 成本費(fèi)用的管理········································（7） 8. 會(huì)計(jì)憑證及帳薄的管理··································（8） 9. 會(huì)計(jì)報(bào)表··············································（9） 10. 會(huì)計(jì)監(jiān)督·············································（10） 2. 財(cái)產(chǎn)管理制度··································（11） 總　則···············································（11） 1. 財(cái)產(chǎn)的劃分···········································（12） 2. 財(cái)務(wù)管理組織和人員職責(zé) ······························（13） 3. 財(cái)產(chǎn)的請(qǐng)購(gòu)、審批、驗(yàn)收、入庫(kù)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(huì)計(jì)科目·············································（20） 3. 餐飲成本控制制度······························（22） 4. 酒店采購(gòu)實(shí)施細(xì)則······························（24） 總　則···············································（24） 1. 采購(gòu)申請(qǐng)·············································（24） 2. 采購(gòu)項(xiàng)目的擇商、確認(rèn)和報(bào)價(jià)····························（25） 3. 基準(zhǔn)單價(jià)············································（26） 4. 審批程序·············································（27） 5. 購(gòu)買·················································（27） 6. 進(jìn)口貨物報(bào)關(guān)與報(bào)驗(yàn) ·································（28） 7. 貨物運(yùn)輸·············································（28） 8. 貨物驗(yàn)收·············································（29） 9. 結(jié)算工作·············································（29） 10. 特殊采購(gòu)項(xiàng)目 ········································（30） 11. 采購(gòu)業(yè)務(wù)管理·········································（30） 12. 獎(jiǎng)懲規(guī)定············································（31） 5. 電腦房工作制度································（31） 6. 資金管理實(shí)施細(xì)則······························（33） 總 則··············································（33） 1. 資金計(jì)劃管理·········································（33） 年度資金計(jì)劃·········································（33） 月度資金計(jì)劃·········································（33） 2. 付款審批管理·········································（34） 合同付款審批 ········································（34） 非合同付款審批·······································（37） 資金管理規(guī)定········································（40） 3. 資金調(diào)撥 ············································（41） 4. 資金的支付···········································（42） 現(xiàn)金付款的規(guī)定·······································（42） 資金支付的反饋·······································（42） 5. 監(jiān)控體系 ············································（42） 6. 獎(jiǎng)懲規(guī)定 ············································（43） 7. 會(huì)計(jì)核算管理實(shí)施細(xì)則 ·························（45） 總　則···············································（45） 1. 一般原則·············································（46） 2. 會(huì)計(jì)機(jī)構(gòu)的設(shè)置·······································（47） 3. 會(huì)計(jì)核算基本規(guī)范·····································（47） 4. 流動(dòng)資產(chǎn)的核算·······································（51） 5. 固定資產(chǎn)的核算·······································（56） 6. 無(wú)形資產(chǎn)和其它資產(chǎn)的核算·····························（58） 7. 所有者權(quán)益···········································（59） 8. 流動(dòng)負(fù)債及長(zhǎng)期負(fù)債的核算·····························（61） 9. 成本和費(fèi)用的核算·····································（63） 10. 營(yíng)業(yè)收入利潤(rùn)的利潤(rùn)分配的核算·························（64） 11. 會(huì)計(jì)科目的使用規(guī)范··································（66） 12. 會(huì)計(jì)報(bào)表·············································（67） 13. 稅收管理規(guī)定·········································（68） 稅務(wù)管理············································（68） 其他稅收事項(xiàng)處理····································（69） 財(cái)政、稅務(wù)登記及年審··································（69） 發(fā)票管理·············································（71） 稅務(wù)檢查·············································（71） 責(zé)任及其他···········································（71） 14. 發(fā)票管理規(guī)定·········································（72） 發(fā)票的開(kāi)具··········································（73） 15. 獎(jiǎng)懲規(guī)定·············································（75） 第八章 附 則·············································（77） 總 則 為加強(qiáng)酒店的財(cái)務(wù)管理，建立科學(xué)的會(huì)計(jì)工作程序，正確行使會(huì)計(jì)人員的職權(quán)，按照 《中華人民共和國(guó)會(huì)計(jì)法》和《中華人民共和國(guó)企業(yè)會(huì)計(jì)制度》，結(jié)合集團(tuán)公司《財(cái)務(wù)系統(tǒng)管 理辦法》制訂本財(cái)務(wù)管理制度，酒店集團(tuán)本部及下屬各酒店必須遵守。 酒店集團(tuán)財(cái)務(wù)管理部在集團(tuán)財(cái)務(wù)副總裁的直接領(lǐng)導(dǎo)和在集團(tuán)財(cái)務(wù)管理中心的指導(dǎo)下對(duì) 該辦法的執(zhí)行情況進(jìn)行監(jiān)督、管理。 1. 財(cái)務(wù)管理制度 1. 財(cái)務(wù)計(jì)劃管理 1. 根據(jù)集團(tuán)總部和酒店集團(tuán)對(duì)酒店經(jīng)營(yíng)目標(biāo)的要求，在酒店總經(jīng)理的領(lǐng)導(dǎo)下對(duì)市場(chǎng)及酒店 經(jīng)營(yíng)情況調(diào)查分析的基礎(chǔ)上，提出酒店全年經(jīng)營(yíng)計(jì)劃大綱；各部門根據(jù)經(jīng)營(yíng)計(jì)劃大綱 編制各自的經(jīng)營(yíng)計(jì)劃，經(jīng)酒店管理班子集體討論通過(guò)報(bào)酒店集團(tuán)，集團(tuán)總部審批后， 由酒店財(cái)務(wù)部匯總編制酒店財(cái)務(wù)計(jì)劃。 2. 酒店財(cái)務(wù)計(jì)劃主要包括經(jīng)營(yíng)計(jì)劃，資本性支出計(jì)劃，現(xiàn)金收支計(jì)劃，外匯收支計(jì)劃，還 本付息計(jì)劃，人員編制和工時(shí)利用計(jì)劃等。 1. 經(jīng)營(yíng)計(jì)劃的制訂，要以集團(tuán)總部和酒店集團(tuán)的管理目標(biāo)為依據(jù)，以市場(chǎng)客源、價(jià)格等方 面的變化和在上年費(fèi)用支出的水平為基礎(chǔ)，結(jié)合物價(jià)上升指數(shù)并考慮酒店經(jīng)營(yíng)支出的 水平，在酒店總經(jīng)理的領(lǐng)導(dǎo)下，通過(guò)市場(chǎng)營(yíng)銷部、房務(wù)部、餐飲部、人力資源部和財(cái) 務(wù)部集體討論確定。 2. 資本支出計(jì)劃的制訂，要根據(jù)酒店實(shí)際情況和工程部專業(yè)人員提出的維修改造計(jì)劃以及 各部門提出的設(shè)備購(gòu)置計(jì)劃，由財(cái)務(wù)部匯總編制。財(cái)務(wù)部根據(jù)集團(tuán)總部和酒店集團(tuán)的 指示，按照計(jì)劃的現(xiàn)金需要數(shù)量，編制成表后報(bào)酒店集團(tuán)與集團(tuán)總部批準(zhǔn)。 3. 現(xiàn)金收支計(jì)劃的制訂，要根據(jù)經(jīng)營(yíng)計(jì)劃，資本性支出計(jì)劃，還本付息計(jì)劃，外匯收支計(jì) 劃等由財(cái)務(wù)部編制，報(bào)酒店總經(jīng)理送酒店集團(tuán)和集團(tuán)總部批準(zhǔn)。 4. 下年度的經(jīng)營(yíng)計(jì)劃編制時(shí)間在每年10-11月完成。 3. 財(cái)務(wù)計(jì)劃報(bào)集團(tuán)總部和酒店集團(tuán)批準(zhǔn)后，由酒店管理班子委托財(cái)務(wù)部將計(jì)劃指標(biāo)下達(dá)到 各個(gè)部門。酒店管理班子將按周、按月考核計(jì)劃完成的情況，并根據(jù)市場(chǎng)經(jīng)營(yíng)預(yù)測(cè)的 情況，不斷地調(diào)整周、月、年的計(jì)劃。在財(cái)務(wù)計(jì)劃執(zhí)行過(guò)程中，按時(shí)間劃分成年度計(jì) 劃、三個(gè)月預(yù)測(cè)計(jì)劃和本月調(diào)整計(jì)劃。 4. 為保證支付的合理性、經(jīng)濟(jì)性，在資本支出計(jì)劃超過(guò)規(guī)定標(biāo)準(zhǔn)時(shí)要報(bào)酒店集團(tuán)和集團(tuán)總 部批準(zhǔn)；酒店財(cái)務(wù)部要按財(cái)務(wù)計(jì)劃審批每一筆支出，對(duì)沒(méi)有列入計(jì)劃的臨時(shí)急需開(kāi)支 ，則需根據(jù)情況報(bào)酒店集團(tuán)或集團(tuán)總部批準(zhǔn)。 2. 會(huì)計(jì)核算原則 5. 酒店的會(huì)計(jì)核算工作是根據(jù)中國(guó)的有關(guān)法律、法規(guī)、條例的有關(guān)...
酒店集團(tuán)財(cái)務(wù)系統(tǒng)管理辦法（通過(guò)版）