Kneel for ready-made hotel financial management system

The first section is an overview.

The financial management method is the operating rules formulated by the hotel according to the financial management business and accounting system and combined with the business needs. All employees of the hotel must abide by the provisions of this management method, and shall not violate it, or deliberately deviate from the original intention in any form, confuse the real with the real or go out of shape.

The contents of financial management measures, including the detailed rules of various management measures, are used to standardize the business operation standards in financial management business, and their use meets the requirements of hotel business operation. The formulation of these management measures should follow and conform to the provisions and spirit of the accounting system in principle and direction. Where the financial management measures are inconsistent with the accounting system, the accounting system shall prevail. The relevant parts of the financial management measures should be stopped, and the hotel financial manager should make timely revisions according to the provisions of the accounting system.

Section 2. Measures for the management of funds

The hotel's fund income and expenditure must be managed in accordance with the provisions of this system. Violation of this system will be punished according to the relevant provisions of the financial regulations and employee handbook, and economic responsibility will be investigated.

1. Hotel funds include bank deposits and cash. Except for the reserve funds kept according to regulations, they are all deposited in the basic account opened by the hotel in the bank.

2. The withdrawal and use of the above-mentioned account shall be countersigned by the general manager (or his representative) and the financial manager * * *, and stamped with the special financial seal and private seal of the hotel.

3. The cashier shall keep the check seal of the above bank account. The financial special seal shall be kept by the financial manager.

4. After the check in the above-mentioned bank account is taken out by the bank, it will be registered and kept by the cashier, and a valid and approved payment notice will be filled in on the check. If this requirement is not met, the check will not be filled in.

5. If you need to get the check in advance before you get the invoice, you should return the relevant original vouchers to the Finance Department for review and reimbursement within 5 working days. If the check is not used according to the original purpose, it must be returned to the cashier in time, and the check collection procedures can be re-applied according to business needs.

6. No blank cheque shall be issued, and the payee, purpose and amount of the cheque must be filled in completely. If it is really necessary to leave a certain content blank due to special circumstances, it should be clearly filled in the remarks column of the Application Form for the Use of Funds, and it can be issued only after being approved by the relevant leaders according to the procedures. The manager shall notify the Finance Department of the actual contents of the original vacant items within three days after the cheque is issued. The cashier is responsible for supervising the related work.

7. All operating cash income of the hotel shall be handled in accordance with the hotel business payment management system, and offenders shall be punished.

Points, and shall be investigated for economic responsibility.

8. According to this management system, the working capital deposited in the hotel is as follows:

Cashier's reserve fund: it is only used for reimbursement and backfilling of other reserve funds stipulated in this system, as well as paying sporadic cash payments. Foreign currency exchange reserve fund: The foreign currency exchange reserve fund of Qiantang cashier's office is not only controlled by the hotel regulations, but also must comply with the relevant regulations of the bank on handling foreign currency exchange business, and it is only used as the special fund for foreign currency exchange business at foreign currency exchange points and cannot be used for other purposes.

Cashier's change reserve fund: the change reserve fund of each cashier's office is only used as the special reserve fund for customers' change in the collection business, and the two parties shall hand over the change in each shift according to the regulations without delay. Postage reserve fund: the special reserve fund for postage at the reception desk in the front hall is allowed to be kept in the form of stamps and cash at the same time, but it is only used for postal services provided to guests and cannot be used for other purposes. The total amount of cash and stamps should be consistent with the fixed amount stipulated in the reserve fund.

Purchasing department reserve fund: the purchasing department reserve fund is only used to solve the sporadic purchasing and emergency business needs of the hotel. Special reserve fund: under special circumstances, with the consent of the general manager and the financial manager, a temporary special reserve fund of no more than 1000 RMB can be allocated to individual departments. The matter must be returned immediately or notified to return after it is handled.

9. All petty cash, including cashier's petty cash, should be controlled by report backfilling method. Except that the cashier's reserve fund is actually paid and the cheque is approved to be backfilled by bank account deposit, other reserve funds are backfilled by reimbursement, which should be handled at the cashier's office within the designated office hours. Backfilling procedures shall be completed within 5 working days, and all reserve funds shall be subject to reimbursement and backfill quota control, so that the reserve fund quota shall be fixed and shall not be increased or decreased at will. All changes in the reserve fund shall be approved by the general manager and the financial manager.

10. All hotel expense reimbursement must be approved by the department manager, signed and sent to the finance department for approval.

Collect or refund cash at the cashier after approval.

1 1, cash loan.

The company strictly controls cash lending. When it is really necessary to borrow money due to business needs, the borrower shall fill in the loan application form, and the loan of the company personnel shall be approved by the general manager. Loans below RMB 6,543,800+0,000 are approved by the general manager, and loans above RMB 6,543,800+0,000 and loans from the general manager of the company are approved by the chairman.

When applying for a temporary loan, the borrower shall fill in the estimated repayment date. Except in special circumstances, the general loan shall not exceed 25 working days. The cashier shall promptly report the overdue loan to the financial manager and send a temporary loan reminder to the borrower. After receiving the reminder, the Finance Department has the right to withhold the borrower's salary until the loan is settled. The second loan will not be given until the loan is settled.

Section 3 Fund Payment Management System

This system is applicable to hotel decoration works, daily large-sum purchases and large-sum expenditures, sporadic purchases or payment of expenses, and a reimbursement system is established.

(1) Classification of fund use. Fund management system divides fund projects into five categories: 1 and construction projects. Including the overhaul of engineering projects and equipment. 2. Buy fixed assets.

3. Special expense items. Including travel expenses exceeding 5,000 yuan each time, business entertainment expenses exceeding 2,000 yuan each time and gift expenses.

Thousand yuan, public welfare sponsorship fee, litigation fee, evaluation fee.

4. Daily business items: necessary expenses for daily business activities such as salary, energy, office and cost. 5. Financial expenditure. Including bank loan interest, collection and payment, payment to suppliers, etc. Expenditure items not covered by this management system, if any, shall be paid according to the procedures stipulated in the contract; If there is no contract, the relevant responsible department must submit the corresponding special report, submit it to the general manager for approval, and pay after approval. (2), management funds 1, to pay the construction contract.

(1) The handling department shall fill in the project evaluation report according to the contract terms and project progress.

After being examined and confirmed by the contract department and the supervision company, it shall be submitted to the general manager for approval together with the payment application form; After the general manager instructs the payment opinion, the finance department signs the payment.

(2) If the expenditure exceeds 6,543,800 yuan, it shall be reported to the group president for approval. 2, the purchase of fixed assets and daily business supplies and daily expenses

(1) For the fixed assets and supplies ordered for business opening, within the budget, sign contracts with suppliers on the best basis.

According to the payment terms of the contract, if it is an advance payment, the handling department will fill in the application form for the use of funds, and after approval by the general manager, the financial department will pay the money; When making payment, the Finance Department shall make payment according to the acceptance record and invoice receipt (the purchase of fixed assets shall be reported to Galaxy Group by the Administration Department). If the expenditure exceeds 6,543,800 yuan, it shall be reported to the group president for approval.

(2) according to the business situation, the user department needs to submit a report on the newly purchased fixed assets, together with the "payment form".

Application form to the finance department; The cost of daily business supplies, only need to submit a purchase order; Daily expenses, fill in the application form for the use of funds according to the relevant quota or requirements; After being reported to the finance department for examination and approval, it shall be reported to the general manager for examination and approval. Only after the examination and approval is passed can the purchase or payment be made.

(3) The equipment overhaul plan shall first be submitted to the General Manager for approval, and shall be filled in according to the maintenance situation and contract payment requirements.

The application form for the use of funds shall be attached with a copy of the examination and approval report, and payment shall be made after approval by the general manager.

3, special expenses project funds

The handling department shall submit a report to the general manager for approval. After the approval, fill in the payment application form, send it to the finance department together with the approved report, and pay after completing the payment approval procedures. If the travel expenses exceed 5,000 yuan each time, and the business entertainment expenses and gift expenses exceed 2,000 yuan each time, it shall be reported to the President for approval in accordance with the relevant regulations of the Group. 4. Daily operating expenses

According to the procurement system (see "Procurement System" for details). 5. Financial expenditure

(1) financial expenses, fill in the payment application form according to relevant contracts or regulations, and submit it to the general manager for approval.

Payment after approval.

(2) Check the supplier's payment according to the acceptance certificate every month and report it to the general manager for approval.

Arrange payment.

(3) The supplier's monthly payment should be checked according to the acceptance certificate and reported to the general manager for approval.

Arrange payment.

The fourth quarter working capital payment management system

The hotel adopts the management method of dividing income cash into cash and account, and the relevant control methods are implemented according to the following procedures. All operators should absolutely abide by the provisions of these management measures, and violators will be disciplined and even investigated for legal and economic responsibilities.

1. The cashier in the front office, the cashier in the restaurant and the cashier in other business places should make a clear bill on duty at the end of work and complete the operating income statement of each shift. Send the bills and related statements to the designated office as soon as possible after work, so that they can be handed over to the night shift audit team for subsequent accounting work after preliminary verification. The cash part should be put into the embedded safe before work and witnessed by witnesses.

2. After checking the account table, the cashier in each shift will take out the part of the cash belonging to the change reserve, and hand it over to the next cashier after counting it clearly. If it belongs to the last shift (except the lobby), it will be kept by the designated storage office. After deducting the change reserve, it belongs to the cash income on duty and is put into the coin box according to the above regulations.

3. The cash income of each class must be consistent with the cash sales statistics in the business report of the class. If there is any difference, it should be found out immediately, and the difference should be filled in. Whether it is over-tolerance or short-tolerance, it should be recorded in the cash ultra-short column in the cashier's report and should not be concealed. If the change reserve fund is included in the payment, it should also be clearly recorded in the payment bag, and at the same time, it should be indicated in the log book for the convenience of the next class of colleagues to collect it.

4. Cash income should be witnessed by the cashier on duty in the lobby. After checking clearly (assuming conditions permit, the same below), truthfully fill in the cash receipts in the payment sealed bag, sew the bag mouth and sign it, and then put it into the coin-operated safe immediately. The cashier and the witness must sign the register at the same time. All bags must be sealed with balm or glue, and transparent glue or stapler is not allowed. Those who fail to comply with this regulation will take full responsibility for all the consequences caused by this, and will be regarded as intentional violation of the management measures and subject to disciplinary action.

5. All submitted items must be checked, signed and put into the box immediately, and no delay is allowed for any reason. Both the payer and the witness have the responsibility to supervise the other party to complete the specified items according to the regulations and sign them. Both parties shall bear the same responsibility and be equally punished for the consequences caused by not operating according to the regulations.

6, for not according to the specified requirements, in the absence of witnesses, to seal the bag into the box, the consequences, in addition to all the personal responsibility, should also be punished as a violation, the first offender to give a verbal warning, intentional recidivism to give a written warning, or even a final warning.

7. The negligence caused by the payer and the witness's failure to check face to face or unclear verification shall be equally punished by applying mutatis mutandis the provisions of Item 6.

8. In each column of the cashier's payment register, complete required information should be filled in according to the specified content and format, and the designated field should be signed, and no omission or wrong filling is allowed. If it needs to be corrected due to writing mistakes, it should be crossed out, and then the correct data should be written on it, which should be signed by both the payer and the witness. Those who violate this provision will be punished as in item 6.

Section VI Measures for Invoice Management

In order to make the hotel use invoices effectively, this management system is formulated, and all hotel staff must strictly abide by it. Violators will be severely punished according to the provisions of the hotel staff handbook, and will be held accountable according to the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 1 Issue invoices

1, the hotel uses a unified tax-controlled invoice from the tax authorities, and the designated invoice manager receives and purchases books and required documents with the invoice.

And shall be responsible for keeping and controlling the use of invoices, and submit them to the tax authorities for issuance.

Usage.

2. All invoices shall be recorded and controlled by designated accountants. After each post is stamped with the special financial seal,

The on-site cashier directly handles the requisition and cancellation with the designated accountant.

3. Cashiers must follow the provisions of this management system and accept supervision and guidance. Cashiers in all positions should strictly abide by the use and cancellation of invoices. If any violation is found, it shall immediately notify the designated invoice administrator to cooperate with the investigation and report it to the manager of the finance department for handling.

4. Invoices must be used in sequence and according to time limit. Page skipping is not allowed (specified plate making). After printing the invoice, you need to check whether the print number is the same as the output number.

5. The invoice shall not be altered or torn. If it is invalid, the reason shall be indicated, and the whole copy shall be kept intact and returned to the invoice administrator for verification. If it is lost or damaged, it must be reported immediately for further investigation, and the parties concerned should compensate for the losses.

6. Invoices shall not be lent or transferred, and shall not be issued on behalf of other units or individuals, and can only be used for enterprise operation and collection.

7. Under no circumstances are you allowed to kidnap or take blank invoices out of the hotel in any way.

8. Invoice administrators must regularly check the management and use of invoices, supervise and guide them to improve and prevent possible omissions.

9. After each shift, the cashier should print the invoice usage report and attach it to the operating income report.

Article 2 Receiving invoices

1. When purchasing goods and other payment items, you should ask the payee for invoices, which must be stipulated by the tax authorities.

The invoice producer seal shall be unified nationwide, and the payee shall affix the special financial seal or invoice seal, and the drawer shall sign it.

It's acceptable.

2, the invoice must comply with the relevant tax regulations, the content shall not be altered.

3 invoices that do not meet the requirements shall not be accepted or used as reimbursement vouchers.

4. The invoice amount received should be consistent with the transaction amount. Under normal circumstances, the invoice should be issued directly to the hotel. such as

There are special circumstances, which should be explained in the report and can only be reimbursed after being approved by the financial manager.

5. The contents of the invoice for goods or services shall be consistent with the transaction items, and shall not collude with the billing unit to fabricate fraud and invoice with the same amount.

Invoice amount to be offset.

6. The financial personnel shall write off all reimbursement items with the submitted invoices, and review their authenticity, legality and completeness.