酒店集團財務(wù)系統(tǒng)管理辦法（通過版）
合生國際酒店管理（集團）有限公司 財務(wù)系統(tǒng)管理辦法 二零零四年四月 目 錄 總　則 ············································（1） 1. 財務(wù)管理制度 ································（1） 1. 財務(wù)計劃管理 ·········································（1） 2. 會計核算原則 ·········································（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. 臺賬的管理···········································（7） 7. 成本費用的管理········································（7） 8. 會計憑證及帳薄的管理··································（8） 9. 會計報表··············································（9） 10. 會計監(jiān)督·············································（10） 2. 財產(chǎn)管理制度··································（11） 總　則···············································（11） 1. 財產(chǎn)的劃分···········································（12） 2. 財務(wù)管理組織和人員職責(zé) ······························（13） 3. 財產(chǎn)的請購、審批、驗收、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. 會計科目·············································（20） 3. 餐飲成本控制制度······························（22） 4. 酒店采購實施細則······························（24） 總　則···············································（24） 1. 采購申請·············································（24） 2. 采購項目的擇商、確認和報價····························（25） 3. 基準單價············································（26） 4. 審批程序·············································（27） 5. 購買·················································（27） 6. 進口貨物報關(guān)與報驗 ·································（28） 7. 貨物運輸·············································（28） 8. 貨物驗收·············································（29） 9. 結(jié)算工作·············································（29） 10. 特殊采購項目 ········································（30） 11. 采購業(yè)務(wù)管理·········································（30） 12. 獎懲規(guī)定············································（31） 5. 電腦房工作制度································（31） 6. 資金管理實施細則······························（33） 總 則··············································（33） 1. 資金計劃管理·········································（33） 年度資金計劃·········································（33） 月度資金計劃·········································（33） 2. 付款審批管理·········································（34） 合同付款審批 ········································（34） 非合同付款審批·······································（37） 資金管理規(guī)定········································（40） 3. 資金調(diào)撥 ············································（41） 4. 資金的支付···········································（42） 現(xiàn)金付款的規(guī)定·······································（42） 資金支付的反饋·······································（42） 5. 監(jiān)控體系 ············································（42） 6. 獎懲規(guī)定 ············································（43） 7. 會計核算管理實施細則 ·························（45） 總　則···············································（45） 1. 一般原則·············································（46） 2. 會計機構(gòu)的設(shè)置·······································（47） 3. 會計核算基本規(guī)范·····································（47） 4. 流動資產(chǎn)的核算·······································（51） 5. 固定資產(chǎn)的核算·······································（56） 6. 無形資產(chǎn)和其它資產(chǎn)的核算·····························（58） 7. 所有者權(quán)益···········································（59） 8. 流動負債及長期負債的核算·····························（61） 9. 成本和費用的核算·····································（63） 10. 營業(yè)收入利潤的利潤分配的核算·························（64） 11. 會計科目的使用規(guī)范··································（66） 12. 會計報表·············································（67） 13. 稅收管理規(guī)定·········································（68） 稅務(wù)管理············································（68） 其他稅收事項處理····································（69） 財政、稅務(wù)登記及年審··································（69） 發(fā)票管理·············································（71） 稅務(wù)檢查·············································（71） 責(zé)任及其他···········································（71） 14. 發(fā)票管理規(guī)定·········································（72） 發(fā)票的開具··········································（73） 15. 獎懲規(guī)定·············································（75） 第八章 附 則·············································（77） 總 則 為加強酒店的財務(wù)管理，建立科學(xué)的會計工作程序，正確行使會計人員的職權(quán)，按照 《中華人民共和國會計法》和《中華人民共和國企業(yè)會計制度》，結(jié)合集團公司《財務(wù)系統(tǒng)管 理辦法》制訂本財務(wù)管理制度，酒店集團本部及下屬各酒店必須遵守。 酒店集團財務(wù)管理部在集團財務(wù)副總裁的直接領(lǐng)導(dǎo)和在集團財務(wù)管理中心的指導(dǎo)下對 該辦法的執(zhí)行情況進行監(jiān)督、管理。 1. 財務(wù)管理制度 1. 財務(wù)計劃管理 1. 根據(jù)集團總部和酒店集團對酒店經(jīng)營目標的要求，在酒店總經(jīng)理的領(lǐng)導(dǎo)下對市場及酒店 經(jīng)營情況調(diào)查分析的基礎(chǔ)上，提出酒店全年經(jīng)營計劃大綱；各部門根據(jù)經(jīng)營計劃大綱 編制各自的經(jīng)營計劃，經(jīng)酒店管理班子集體討論通過報酒店集團，集團總部審批后， 由酒店財務(wù)部匯總編制酒店財務(wù)計劃。 2. 酒店財務(wù)計劃主要包括經(jīng)營計劃，資本性支出計劃，現(xiàn)金收支計劃，外匯收支計劃，還 本付息計劃，人員編制和工時利用計劃等。 1. 經(jīng)營計劃的制訂，要以集團總部和酒店集團的管理目標為依據(jù)，以市場客源、價格等方 面的變化和在上年費用支出的水平為基礎(chǔ)，結(jié)合物價上升指數(shù)并考慮酒店經(jīng)營支出的 水平，在酒店總經(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 務(wù)部集體討論確定。 2. 資本支出計劃的制訂，要根據(jù)酒店實際情況和工程部專業(yè)人員提出的維修改造計劃以及 各部門提出的設(shè)備購置計劃，由財務(wù)部匯總編制。財務(wù)部根據(jù)集團總部和酒店集團的 指示，按照計劃的現(xiàn)金需要數(shù)量，編制成表后報酒店集團與集團總部批準。 3. 現(xiàn)金收支計劃的制訂，要根據(jù)經(jīng)營計劃，資本性支出計劃，還本付息計劃，外匯收支計 劃等由財務(wù)部編制，報酒店總經(jīng)理送酒店集團和集團總部批準。 4. 下年度的經(jīng)營計劃編制時間在每年10-11月完成。 3. 財務(wù)計劃報集團總部和酒店集團批準后，由酒店管理班子委托財務(wù)部將計劃指標下達到 各個部門。酒店管理班子將按周、按月考核計劃完成的情況，并根據(jù)市場經(jīng)營預(yù)測的 情況，不斷地調(diào)整周、月、年的計劃。在財務(wù)計劃執(zhí)行過程中，按時間劃分成年度計 劃、三個月預(yù)測計劃和本月調(diào)整計劃。 4. 為保證支付的合理性、經(jīng)濟性，在資本支出計劃超過規(guī)定標準時要報酒店集團和集團總 部批準；酒店財務(wù)部要按財務(wù)計劃審批每一筆支出，對沒有列入計劃的臨時急需開支 ，則需根據(jù)情況報酒店集團或集團總部批準。 2. 會計核算原則 5. 酒店的會計核算工作是根據(jù)中國的有關(guān)法律、法規(guī)、條例的有關(guān)...
酒店集團財務(wù)系統(tǒng)管理辦法（通過版）