星级商务酒店财务系统管理制度.doc

商务酒店财务系统管理制度总则············································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·········································182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·············································24第二节采购项目的择商、确认和报价····························25第三节基准单价············································26第四节审批程序·············································27第五节购买·················································27第六节进口货物报关与报验·································28第七节货物运输·············································28第八节货物验收·············································29第九节结算工作·············································29第十节特殊采购项目········································30第十一节采购业务管理·········································30第十二节奖惩规定············································31第五章电脑房工作制度································31第六章资金管理实施细则······························33总则······