天津珠江帝景温泉度假村财务系统管理办法
天津珠江帝景温泉度假村 财务系统管理办法 二零零四年三月 目 录 总　则 ············································（1） 1. 财务管理制度 ································（1） 1. 财务计划管理 ·········································（1） 2. 会计核算原则 ·········································（2） 3. 资金管理规定··········································（3） 4. 付款审批管理··········································（4） 5. 外汇管理规定··········································（6） 6. 台账的管理···········································（7） 7. 成本费用的管理········································（7） 8. 会计凭证及帐薄的管理··································（8） 9. 会计报表··············································（9） 10. 会计监督·············································（10） 2. 财产管理制度··································（11） 总　则···············································（11） 1. 财产的划分···········································（12） 2. 财务管理组织和人员职责 ······························（13） 3. 财产的请购、审批、验收、入库规定·····················（14） 4. 固定资产、低值易耗品及易耗物品的管理··················（16） 5. 物料用品、专用基金材料的管理··························（18） 6. 废旧物资管理·········································（18） 7. 棉织品的使用、保管和洗涤规定·························（19） 8. 损坏、遗失公物的赔偿规定·····························（19） 9. 会计科目·············································（20） 3. 餐饮成本控制制度······························（22） 4. 酒店采购实施细则······························（24） 总　则···············································（24） 1. 采购申请·············································（24） 2. 采购项目的择商、确认和报价····························（25） 3. 基准单价············································（26） 4. 审批程序·············································（27） 5. 购买·················································（28） 6. 进口货物报关与报验 ·································（29） 7. 货物运输·············································（29） 8. 货物验收·············································（30） 9. 结算工作·············································（30） 10. 特殊采购项目 ········································（31） 11. 采购业务管理·········································（31） 12. 奖惩规定············································（32） 5. 电脑房工作制度································（34） 6. 资金管理实施细则······························（35） 总 则··············································（35） 1. 资金计划管理·········································（36） 年度资金计划·········································（36） 月度资金计划·········································（36） 2. 付款审批管理·········································（37） 合同付款审批 ········································（37） 非合同付款审批·······································（40） 资金管理规定········································（42） 3. 资金调拨 ············································（43） 4. 资金的支付···········································（44） 现金付款的规定·······································（44） 资金支付的反馈·······································（44） 5. 监控体系 ············································（44） 6. 奖惩规定 ············································（45） 7. 会计核算管理实施细则 ·························（47） 总　则···············································（47） 1. 一般原则·············································（48） 2. 会计机构的设置·······································（49） 3. 会计核算基本规范·····································（49） 4. 流动资产的核算·······································（53） 5. 固定资产的核算·······································（58） 6. 无形资产和其它资产的核算·····························（61） 7. 所有者权益···········································（61） 8. 流动负债及长期负债的核算·····························（63） 9. 成本和费用的核算·····································（65） 10. 营业收入利润的利润分配的核算·························（67） 11. 会计科目的使用规范··································（69） 12. 会计报表·············································（69） 13. 税收管理规定·········································（70） 税务管理············································（70） 其他税收事项处理····································（71） 财政、税务登记及年审··································（72） 发票管理·············································（73） 税务检查·············································（73） 责任及其他···········································（74） 14. 发票管理规定·········································（74） 发票的开具··········································（75） 15. 奖惩规定·············································（77） 第八章 附 则·············································（79） 总 则 为加强度假村的财务管理，建立科学的会计工作程序，正确行使会计人员的职权，按 照《中华人民共和国会计法》和《中华人民共和国企业会计制度》，结合集团公司《财务系统 管理办法》制订本财务管理制度。温泉度假村财务管理部在天津地区公司财务部的直接领 导和在集团财务管理中心的指导下对该办法的执行情况进行监督、管理。 1. 财务管理制度 1. 财务计划管理 1. 根据集团总部对温泉度假村经营目标的要求，在度假村总经理的领导下对市场及度假村 经营情况调查分析的基础上，提出度假村全年经营计划大纲；各部门根据经营计划大 纲编制各自的经营计划，经度假村管理层集体讨论通过报温泉董事会，集团总部审批 后，由度假村财务部汇总编制度假村财务计划。 2. 度假村财务计划主要包括经营计划，资本性支出计划，现金收支计划，外汇收支计划， 还本付息计划，人员编制计划等。 1. 经营计划的制订，要以集团总部和温泉董事会的管理目标为依据，以市场客源、价格， 成本.费用等方面的变化为基础，结合物价上升指数并考虑度假村经营支出的水平， 在度假村总经理的领导下，通过市场营销部、房务部、餐饮部、人力资源部和财务部 集体讨论确定。 2. 资本支出计划的制订，要根据度假村实际情况和工程部专业人员提出的维修改造计划以 及各部门提出的设备购置计划，由财务部汇总编制。财务部根据集团总部和温泉董事 会的指示，按照计划的现金需要数量，编制成表后报集团总部批准。 3. 现金收支计划的制订，要根据经营计划，资本性支出计划，还本付息计划，外汇收支计 划等由财务部编制，报度假村总经理送集团总部和温泉董事会批准。 4. 下年度的经营计划编制时间在每年10-11月完成。 3. 财务计划报集团总部和温泉董事会批准后，由度假村管理层委托财务部将计划指标下达 到各个部门。度假村管理层将按周、按月考核计划完成的情况，并根据市场经营预测 的情况，不断地调整周、月、年的计划。在财务计划执行过程中，按时间划分成年度 计划、三个月预测计划和本月调整计划。 4. 为保证支付的合理性、经济性，在资本支出计划超过规定标准时要报集团总部和温泉董 事会批准；度假村财务部要按财务计划审批每一笔支出，对没有列入计划的临时急需 开支，则需根据情况报集团总部批准。 2. 会计核算原则 5. 温泉度假村的会计核算工作是根据中国的有关法律、法规、条例的有关规定制订度假村 会计制度和核算程序。 6. 会...
天津珠江帝景温泉度假村财务系统管理办法