酒店集团财务系统管理办法（通过版）
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） 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·················································（27） 6. 进口货物报关与报验 ·································（28） 7. 货物运输·············································（28） 8. 货物验收·············································（29） 9. 结算工作·············································（29） 10. 特殊采购项目 ········································（30） 11. 采购业务管理·········································（30） 12. 奖惩规定············································（31） 5. 电脑房工作制度································（31） 6. 资金管理实施细则······························（33） 总 则··············································（33） 1. 资金计划管理·········································（33） 年度资金计划·········································（33） 月度资金计划·········································（33） 2. 付款审批管理·········································（34） 合同付款审批 ········································（34） 非合同付款审批·······································（37） 资金管理规定········································（40） 3. 资金调拨 ············································（41） 4. 资金的支付···········································（42） 现金付款的规定·······································（42） 资金支付的反馈·······································（42） 5. 监控体系 ············································（42） 6. 奖惩规定 ············································（43） 7. 会计核算管理实施细则 ·························（45） 总　则···············································（45） 1. 一般原则·············································（46） 2. 会计机构的设置·······································（47） 3. 会计核算基本规范·····································（47） 4. 流动资产的核算·······································（51） 5. 固定资产的核算·······································（56） 6. 无形资产和其它资产的核算·····························（58） 7. 所有者权益···········································（59） 8. 流动负债及长期负债的核算·····························（61） 9. 成本和费用的核算·····································（63） 10. 营业收入利润的利润分配的核算·························（64） 11. 会计科目的使用规范··································（66） 12. 会计报表·············································（67） 13. 税收管理规定·········································（68） 税务管理············································（68） 其他税收事项处理····································（69） 财政、税务登记及年审··································（69） 发票管理·············································（71） 税务检查·············································（71） 责任及其他···········································（71） 14. 发票管理规定·········································（72） 发票的开具··········································（73） 15. 奖惩规定·············································（75） 第八章 附 则·············································（77） 总 则 为加强酒店的财务管理，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，酒店集团本部及下属各酒店必须遵守。 酒店集团财务管理部在集团财务副总裁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. 根据集团总部和酒店集团对酒店经营目标的要求，在酒店总经理的领导下对市场及酒店 经营情况调查分析的基础上，提出酒店全年经营计划大纲；各部门根据经营计划大纲 编制各自的经营计划，经酒店管理班子集体讨论通过报酒店集团，集团总部审批后， 由酒店财务部汇总编制酒店财务计划。 2. 酒店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，人员编制和工时利用计划等。 1. 经营计划的制订，要以集团总部和酒店集团的管理目标为依据，以市场客源、价格等方 面的变化和在上年费用支出的水平为基础，结合物价上升指数并考虑酒店经营支出的 水平，在酒店总经理的领导下，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，要根据酒店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酒店集团的 指示，按照计划的现金需要数量，编制成表后报酒店集团与集团总部批准。 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，报酒店总经理送酒店集团和集团总部批准。 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酒店集团批准后，由酒店管理班子委托财务部将计划指标下达到 各个部门。酒店管理班子将按周、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酒店集团和集团总 部批准；酒店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 ，则需根据情况报酒店集团或集团总部批准。 2. 会计核算原则 5. 酒店的会计核算工作是根据中国的有关法律、法规、条例的有关...
酒店集团财务系统管理办法（通过版）