天津珠江帝景溫泉度假村財(cái)務(wù)系統(tǒng)管理辦法
天津珠江帝景溫泉度假村 財(cái)務(wù)系統(tǒng)管理辦法 二零零四年三月 目 錄 總　則 ············································（1） 1. 財(cái)務(wù)管理制度 ································（1） 1. 財(cái)務(wù)計(jì)劃管理 ·········································（1） 2. 會(huì)計(jì)核算原則 ·········································（2） 3. 資金管理規(guī)定··········································（3） 4. 付款審批管理··········································（4） 5. 外匯管理規(guī)定··········································（6） 6. 臺(tái)賬的管理···········································（7） 7. 成本費(fèi)用的管理········································（7） 8. 會(huì)計(jì)憑證及帳薄的管理··································（8） 9. 會(huì)計(jì)報(bào)表··············································（9） 10. 會(huì)計(jì)監(jiān)督·············································（10） 2. 財(cái)產(chǎn)管理制度··································（11） 總　則···············································（11） 1. 財(cái)產(chǎn)的劃分···········································（12） 2. 財(cái)務(wù)管理組織和人員職責(zé) ······························（13） 3. 財(cái)產(chǎn)的請購、審批、驗(yàn)收、入庫規(guī)定·····················（14） 4. 固定資產(chǎn)、低值易耗品及易耗物品的管理··················（16） 5. 物料用品、專用基金材料的管理··························（18） 6. 廢舊物資管理·········································（18） 7. 棉織品的使用、保管和洗滌規(guī)定·························（19） 8. 損壞、遺失公物的賠償規(guī)定·····························（19） 9. 會(huì)計(jì)科目·············································（20） 3. 餐飲成本控制制度······························（22） 4. 酒店采購實(shí)施細(xì)則······························（24） 總　則···············································（24） 1. 采購申請·············································（24） 2. 采購項(xiàng)目的擇商、確認(rèn)和報(bào)價(jià)····························（25） 3. 基準(zhǔn)單價(jià)············································（26） 4. 審批程序·············································（27） 5. 購買·················································（28） 6. 進(jìn)口貨物報(bào)關(guān)與報(bào)驗(yàn) ·································（29） 7. 貨物運(yùn)輸·············································（29） 8. 貨物驗(yàn)收·············································（30） 9. 結(jié)算工作·············································（30） 10. 特殊采購項(xiàng)目 ········································（31） 11. 采購業(yè)務(wù)管理·········································（31） 12. 獎(jiǎng)懲規(guī)定············································（32） 5. 電腦房工作制度································（34） 6. 資金管理實(shí)施細(xì)則······························（35） 總 則··············································（35） 1. 資金計(jì)劃管理·········································（36） 年度資金計(jì)劃·········································（36） 月度資金計(jì)劃·········································（36） 2. 付款審批管理·········································（37） 合同付款審批 ········································（37） 非合同付款審批·······································（40） 資金管理規(guī)定········································（42） 3. 資金調(diào)撥 ············································（43） 4. 資金的支付···········································（44） 現(xiàn)金付款的規(guī)定·······································（44） 資金支付的反饋·······································（44） 5. 監(jiān)控體系 ············································（44） 6. 獎(jiǎng)懲規(guī)定 ············································（45） 7. 會(huì)計(jì)核算管理實(shí)施細(xì)則 ·························（47） 總　則···············································（47） 1. 一般原則·············································（48） 2. 會(huì)計(jì)機(jī)構(gòu)的設(shè)置·······································（49） 3. 會(huì)計(jì)核算基本規(guī)范·····································（49） 4. 流動(dòng)資產(chǎn)的核算·······································（53） 5. 固定資產(chǎn)的核算·······································（58） 6. 無形資產(chǎn)和其它資產(chǎn)的核算·····························（61） 7. 所有者權(quán)益···········································（61） 8. 流動(dòng)負(fù)債及長期負(fù)債的核算·····························（63） 9. 成本和費(fèi)用的核算·····································（65） 10. 營業(yè)收入利潤的利潤分配的核算·························（67） 11. 會(huì)計(jì)科目的使用規(guī)范··································（69） 12. 會(huì)計(jì)報(bào)表·············································（69） 13. 稅收管理規(guī)定·········································（70） 稅務(wù)管理············································（70） 其他稅收事項(xiàng)處理····································（71） 財(cái)政、稅務(wù)登記及年審··································（72） 發(fā)票管理·············································（73） 稅務(wù)檢查·············································（73） 責(zé)任及其他···········································（74） 14. 發(fā)票管理規(guī)定·········································（74） 發(fā)票的開具··········································（75） 15. 獎(jiǎng)懲規(guī)定·············································（77） 第八章 附 則·············································（79） 總 則 為加強(qiáng)度假村的財(cái)務(wù)管理，建立科學(xué)的會(huì)計(jì)工作程序，正確行使會(huì)計(jì)人員的職權(quán)，按 照《中華人民共和國會(huì)計(jì)法》和《中華人民共和國企業(yè)會(huì)計(jì)制度》，結(jié)合集團(tuán)公司《財(cái)務(wù)系統(tǒng) 管理辦法》制訂本財(cái)務(wù)管理制度。溫泉度假村財(cái)務(wù)管理部在天津地區(qū)公司財(cái)務(wù)部的直接領(lǐng) 導(dǎo)和在集團(tuán)財(cái)務(wù)管理中心的指導(dǎo)下對該辦法的執(zhí)行情況進(jìn)行監(jiān)督、管理。 1. 財(cái)務(wù)管理制度 1. 財(cái)務(wù)計(jì)劃管理 1. 根據(jù)集團(tuán)總部對溫泉度假村經(jīng)營目標(biāo)的要求，在度假村總經(jīng)理的領(lǐng)導(dǎo)下對市場及度假村 經(jīng)營情況調(diào)查分析的基礎(chǔ)上，提出度假村全年經(jīng)營計(jì)劃大綱；各部門根據(jù)經(jīng)營計(jì)劃大 綱編制各自的經(jīng)營計(jì)劃，經(jīng)度假村管理層集體討論通過報(bào)溫泉董事會(huì)，集團(tuán)總部審批 后，由度假村財(cái)務(wù)部匯總編制度假村財(cái)務(wù)計(jì)劃。 2. 度假村財(cái)務(wù)計(jì)劃主要包括經(jīng)營計(jì)劃，資本性支出計(jì)劃，現(xiàn)金收支計(jì)劃，外匯收支計(jì)劃， 還本付息計(jì)劃，人員編制計(jì)劃等。 1. 經(jīng)營計(jì)劃的制訂，要以集團(tuán)總部和溫泉董事會(huì)的管理目標(biāo)為依據(jù)，以市場客源、價(jià)格， 成本.費(fèi)用等方面的變化為基礎(chǔ)，結(jié)合物價(jià)上升指數(shù)并考慮度假村經(jīng)營支出的水平， 在度假村總經(jīng)理的領(lǐng)導(dǎo)下，通過市場營銷部、房務(wù)部、餐飲部、人力資源部和財(cái)務(wù)部 集體討論確定。 2. 資本支出計(jì)劃的制訂，要根據(jù)度假村實(shí)際情況和工程部專業(yè)人員提出的維修改造計(jì)劃以 及各部門提出的設(shè)備購置計(jì)劃，由財(cái)務(wù)部匯總編制。財(cái)務(wù)部根據(jù)集團(tuán)總部和溫泉董事 會(huì)的指示，按照計(jì)劃的現(xiàn)金需要數(shù)量，編制成表后報(bào)集團(tuán)總部批準(zhǔn)。 3. 現(xiàn)金收支計(jì)劃的制訂，要根據(jù)經(jīng)營計(jì)劃，資本性支出計(jì)劃，還本付息計(jì)劃，外匯收支計(jì) 劃等由財(cái)務(wù)部編制，報(bào)度假村總經(jīng)理送集團(tuán)總部和溫泉董事會(huì)批準(zhǔn)。 4. 下年度的經(jīng)營計(jì)劃編制時(shí)間在每年10-11月完成。 3. 財(cái)務(wù)計(jì)劃報(bào)集團(tuán)總部和溫泉董事會(huì)批準(zhǔn)后，由度假村管理層委托財(cái)務(wù)部將計(jì)劃指標(biāo)下達(dá) 到各個(gè)部門。度假村管理層將按周、按月考核計(jì)劃完成的情況，并根據(jù)市場經(jīng)營預(yù)測 的情況，不斷地調(diào)整周、月、年的計(jì)劃。在財(cái)務(wù)計(jì)劃執(zhí)行過程中，按時(shí)間劃分成年度 計(jì)劃、三個(gè)月預(yù)測計(jì)劃和本月調(diào)整計(jì)劃。 4. 為保證支付的合理性、經(jīng)濟(jì)性，在資本支出計(jì)劃超過規(guī)定標(biāo)準(zhǔn)時(shí)要報(bào)集團(tuán)總部和溫泉董 事會(huì)批準(zhǔn)；度假村財(cái)務(wù)部要按財(cái)務(wù)計(jì)劃審批每一筆支出，對沒有列入計(jì)劃的臨時(shí)急需 開支，則需根據(jù)情況報(bào)集團(tuán)總部批準(zhǔn)。 2. 會(huì)計(jì)核算原則 5. 溫泉度假村的會(huì)計(jì)核算工作是根據(jù)中國的有關(guān)法律、法規(guī)、條例的有關(guān)規(guī)定制訂度假村 會(huì)計(jì)制度和核算程序。 6. 會(huì)...
天津珠江帝景溫泉度假村財(cái)務(wù)系統(tǒng)管理辦法