酒店集团财务系统管理办法（通过版）(1)

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合生国际酒店管理（集团）有限公司1目录总则············································（1）第一章财务管理制度································（1）第一节财务计划管理·········································（1）第二节会计核算原则·········································（2）第三节资金管理规定··········································（3）第四节付款审批管理··········································（4）第五节外汇管理规定··········································（6）第六节台账的管理···········································（7）第七节成本费用的管理········································（7）第八节会计凭证及帐薄的管理··································（8）第九节会计报表··············································（9）第十节会计监督·············································（10）第二章财产管理制度··································（11）总则···············································（11）第一节财产的划分···········································（12）第二节财务管理组织和人员职责······························（13）第三节财产的请购、审批、验收、入库规定·····················（14）第四节固定资产、低值易耗品及易耗物品的管理··················（16）第五节物料用品、专用基金材料的管理··························（18）第六节废旧物资管理·········································（18）第七节棉织品的使用、保管和洗涤规定·························（19）第八节损坏、遗失公物的赔偿规定·····························（19）第九节会计科目·············································（20）第三章餐饮成本控制制度······························（22）第四章酒店采购实施细则······························（24）总则···············································（24）第一节采购申请·············································（24）第二节采购项目的择商、确认和报价····························（25）合生国际酒店管理（集团）有限公司2第三节基准单价············································（26）第四节审批程序·············································（27）第五节购买·················································（27）第六节进口货物报关与报验·································（28）第七节货物运输·············································（28）第八节货物验收·············································（29）第九节结算工作·············································（29）第十节特殊采购项目········································（30）第十一节采购业务管理·········································（30）第十二节奖惩规定············································（31）第五章电脑房工作制度································（31）第六章资金管理实施细则······························（33）总则··············································（33）第一节资金计划管理·········································（33）年度资金计划·········································（33）月度资金计划·········································（33）第二节付款审批管理·········································（34）合同付款审批········································（34）非合同付款审批·······································（37）资金管理规定········································（40）第三节资金调拨············································（41）第四节资金的支付···········································（42）现金付款的规定·······································（42）资金支付的反馈·······································（42）第五节监控体系············································（42）第六节奖惩规定············································（43）第七章会计核算管理实施细则·························（45）总则···············································（45）第一节一般原则·············································（46）第二节会计机构的设置·······································（47）合生国际酒店管理（集团）有限公司3第三节会计核算基本规范·····································（47）第四节流动资产的核算·······································（51）第五节固定资产的核算·······································（56）第六节无形资产和其它资产的核算·····························（58）第七节所有者权益···········································（59）第八节流动负债及长期负债的核算·····························（61）第九节成本和费用的核算·····································（63）第十节营业收入利润的利润分配的核算·························（64）第十一节会计科目的使用规范··································（66）第十二节会计报表·············································（67）第十三节税收管理规定·········································（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···········································（71）第十四节发票管理规定·········································（72）发票的开具··········································（73）第十五节奖惩规定·············································（75）第八章附则·············································（77）合生国际酒店管理（集团）有限公司1总则为加强酒店的财务管理，建立科学的会计工作程序，正确行使会计人员的职权，按照《中华人民共和国会计法》和《中华人民共和国企业会计制度》，结合集团公司《财务系统管理办法》制订本财务管理制度，酒店集团本部及下属各酒店必须遵守。酒店集团财务管理部在集团财务副总裁的直接领导和在集团财务管理中心的指导下对该办法的执行情况进行监督、管理。第一章财务管理制度第一节财务计划管理第一条根据集团总部和酒店集团对酒店经营目标的要求，在酒店总经理的领导下对市场及酒店经营情况调查分析的基础上，提出酒店全年经营计划大纲；各部门根据经营计划大纲编制各自的经营计划，经酒店管理班子集体讨论通过报酒店集团，集团总部审批后，由酒店财务部汇总编制酒店财务计划。第二条酒店财务计划主要包括经营计划，资本性支出计划，现金收支计划，外汇收支计划，还本付息计划，人员编制和工时利用计划等。1.经营计划的制订，要以集团总部和酒店集团的管理目标为依据，以市场客源、价格等方面的变化和在上年费用支出的水平为基础，结合物价上升指数并考虑酒店经营支出的水平，在酒店总经理的领导下，通过市场营销部、房务部、餐饮部、人力资源部和财务部集体讨论确定。2.资本支出计划的制订，要根据酒店实际情况和工程部专业人员提出的维修改造计划以及各部门提出的设备购置计划，由财务部汇总编制。财务部根据集团总部和酒店集团的指示，按照计划的现金需要数量，编制成表后报酒店集团与集团总部批准。3.现金收支计划的制订，要根据经营计划，资本性支出计划，还本付息计划，外汇收支计划等由财务部编制，报酒店总经理送酒店集团和集团总部合生国际酒店管理（集团）有限公司2批准。4.下年度的经营计划编制时间在每年10-11月完成。第三条财务计划报集团总部和酒店集团批准后，由酒店管理班子委托财务部将计划指标下达到各个部门。酒店管理班子将按周、按月考核计划完成的情况，并根据市场经营预测的情况，不断地调整周、月、年的计