天津珠江帝景溫泉度假村財務系統管理辦法
天津珠江帝景溫泉度假村 財務系統管理辦法 二零零四年三月 目 錄 總　則 ············································（1） 1. 財務管理制度 ································（1） 1. 財務計劃管理 ·········································（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. 財產管理制度··································（11） 總　則···············································（11） 1. 財產的劃分···········································（12） 2. 財務管理組織和人員職責 ······························（13） 3. 財產的請購、審批、驗收、入庫規(guī)定·····················（14） 4. 固定資產、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·················································（28） 6. 進口貨物報關與報驗 ·································（29） 7. 貨物運輸·············································（29） 8. 貨物驗收·············································（30） 9. 結算工作·············································（30） 10. 特殊采購項目 ········································（31） 11. 采購業(yè)務管理·········································（31） 12. 獎懲規(guī)定············································（32） 5. 電腦房工作制度································（34） 6. 資金管理實施細則······························（35） 總 則··············································（35） 1. 資金計劃管理·········································（36） 年度資金計劃·········································（36） 月度資金計劃·········································（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. 資金調撥 ············································（43） 4. 資金的支付···········································（44） 現金付款的規(guī)定·······································（44） 資金支付的反饋·······································（44） 5. 監(jiān)控體系 ············································（44） 6. 獎懲規(guī)定 ············································（45） 7. 會計核算管理實施細則 ·························（47） 總　則···············································（47） 1. 一般原則·············································（48） 2. 會計機構的設置·······································（49） 3. 會計核算基本規(guī)范·····································（49） 4. 流動資產的核算·······································（53） 5. 固定資產的核算·······································（58） 6. 無形資產和其它資產的核算·····························（61） 7. 所有者權益···········································（61） 8. 流動負債及長期負債的核算·····························（63） 9. 成本和費用的核算·····································（65） 10. 營業(yè)收入利潤的利潤分配的核算·························（67） 11. 會計科目的使用規(guī)范··································（69） 12. 會計報表·············································（69） 13. 稅收管理規(guī)定·········································（70） 稅務管理············································（70） 其他稅收事項處理····································（71） 財政、稅務登記及年審··································（72） 發(fā)票管理·············································（73） 稅務檢查·············································（73） 責任及其他···········································（74） 14. 發(fā)票管理規(guī)定·········································（74） 發(fā)票的開具··········································（75） 15. 獎懲規(guī)定·············································（77） 第八章 附 則·············································（79） 總 則 為加強度假村的財務管理，建立科學的會計工作程序，正確行使會計人員的職權，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》，結合集團公司《財務系統 管理辦法》制訂本財務管理制度。溫泉度假村財務管理部在天津地區(qū)公司財務部的直接領 導和在集團財務管理中心的指導下對該辦法的執(zhí)行情況進行監(jiān)督、管理。 1. 財務管理制度 1. 財務計劃管理 1. 根據集團總部對溫泉度假村經營目標的要求，在度假村總經理的領導下對市場及度假村 經營情況調查分析的基礎上，提出度假村全年經營計劃大綱；各部門根據經營計劃大 綱編制各自的經營計劃，經度假村管理層集體討論通過報溫泉董事會，集團總部審批 后，由度假村財務部匯總編制度假村財務計劃。 2. 度假村財務計劃主要包括經營計劃，資本性支出計劃，現金收支計劃，外匯收支計劃， 還本付息計劃，人員編制計劃等。 1. 經營計劃的制訂，要以集團總部和溫泉董事會的管理目標為依據，以市場客源、價格， 成本.費用等方面的變化為基礎，結合物價上升指數并考慮度假村經營支出的水平， 在度假村總經理的領導下，通過市場營銷部、房務部、餐飲部、人力資源部和財務部 集體討論確定。 2. 資本支出計劃的制訂，要根據度假村實際情況和工程部專業(yè)人員提出的維修改造計劃以 及各部門提出的設備購置計劃，由財務部匯總編制。財務部根據集團總部和溫泉董事 會的指示，按照計劃的現金需要數量，編制成表后報集團總部批準。 3. 現金收支計劃的制訂，要根據經營計劃，資本性支出計劃，還本付息計劃，外匯收支計 劃等由財務部編制，報度假村總經理送集團總部和溫泉董事會批準。 4. 下年度的經營計劃編制時間在每年10-11月完成。 3. 財務計劃報集團總部和溫泉董事會批準后，由度假村管理層委托財務部將計劃指標下達 到各個部門。度假村管理層將按周、按月考核計劃完成的情況，并根據市場經營預測 的情況，不斷地調整周、月、年的計劃。在財務計劃執(zhí)行過程中，按時間劃分成年度 計劃、三個月預測計劃和本月調整計劃。 4. 為保證支付的合理性、經濟性，在資本支出計劃超過規(guī)定標準時要報集團總部和溫泉董 事會批準；度假村財務部要按財務計劃審批每一筆支出，對沒有列入計劃的臨時急需 開支，則需根據情況報集團總部批準。 2. 會計核算原則 5. 溫泉度假村的會計核算工作是根據中國的有關法律、法規(guī)、條例的有關規(guī)定制訂度假村 會計制度和核算程序。 6. 會...
天津珠江帝景溫泉度假村財務系統管理辦法