企业管理制度酒店集团财务系统管理办法通过版1.pdfVIP

企业管理制度酒店集团财务系统

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

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·······························