金利亚酒店财务管理制度.doc

达州市-金利亚主题商务酒店

财务系统管理办法

2023.4月

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、遗失公物的补偿规定·····························（19）

会计科目·············································（20）

餐饮成本控制制度······························（22）

酒店采购实行细则······························（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）

进口货品报关与报验 ·································（28）

货品运送·············································（28）

货品验收·············································（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·························