第节 特殊采购项
目········································（30）
第一节 采购业务管
理·········································（30）
第二节 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）1 总
则··············································（33）
第一节 资金计划管
理·········································（33） 年度资金计
划·········································（33） 月度资金计
第 6 页 共 32 页
划·········································（33）
第二节 付款审批管
理·········································（34） 合同付款审
批········································（批·······································（定········································（第三节 资金调
拨············································（第四节 资金的支
付···········································（定·······································（馈·······································（34） 非合同付款审
37） 资金管理规
40）
41）
42） 现金付款的规42） 资金支付的反
42）
第 7 页 共 32 页
第五节 监控体
系············································（42）
第六节 奖惩规
定············································（43）
第七章 会计核算管理实施细
则·························（） 总
则···············································（45）第一节 一般原
则·············································（46）
第二节 会计机构的设
置·······································（47）
第三节 会计核算基本规
范·····································（47）
第 8 页 共 32 页
45
第四节 流动资产的核
算·······································（51）
第五节 固定资产的核
算·······································（56）
第六节 无形资产和其它资产的核
算·····························（58）
第七节 所有者权
益···········································（59）第八节 流动负债及长期负债的核
算·····························（61）
第九节 成本和费用的核
算·····································（63）
第节 营业收入利润的利润分配的核
算·························（）
第 9 页 共 32 页
64
第一节 会计科目的使用规
范··································（66）
第二节 会计报
表·············································（67）
第三节 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）
第 10 页 共 32 页
酒店集团财务系统管理办法(通过版)
