酒店集团财务系统管理办法（通过版）.pdf

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 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） ······························（10） 第十节 会计监督··············· 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··················