酒店集团财务系统理办法(通过版).docVIP

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 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） 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·············