【合生国际酒店管理（集团）有限公司财务系统管理办法】（doc 87页）.docVIP

PAGE PAGE 2 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 PAGE 0 目 录 总　则 ············································（1） 财务管理制度 ································（1） 财务计划管理 ·········································（1） 会计核算原则 ·········································（2） 资金管理规定··········································（3） 付款审批管理··········································（4） 外汇管理规定··········································（6） 台账的管理···········································（7） 成本费用的管理········································（7） 会计凭证及帐薄的管理··································（8） 会计报表··············································（9） 会计监督·············································（10） 财产管理制度··································（11） 总　则···············································（11） 财产的划分···········································（12） 财务管理组织和人员职责 ······························（13） 财产的请购、审批、验收、入库规定·····················（14） 固定资产、低值易耗品及易耗物品的管理··················（16） 物料用品、专用基金材料的管理··························（18） 废旧物资管理·········································（18） 棉织品的使用、保管和洗涤规定·························（19） 损坏、遗失公物的赔偿规定·····························（19） 会计科目·············································（20） 餐饮成本控制制度······························（22） 酒店采购实施细则······························（24） 总　则···············································（24） 采购申请·············································（24） 采购项目的择商、确认和报价····························（25） 基准单价············································（26） 审批程序·············································（27） 购买·················································（27） 进口货物报关与报验 ·································（28） 货物运输·············································（28） 货物验收·············································（29） 结算工作·············································（29） 特殊采购项目 ········································（30） 采购业务管理·········································（30） 奖惩规定············································（31） 电脑房工作制度·······················