Property hospitality

In order to standardize the daily financial behavior of the company, give full play to the role of finance in the company's operation and management and improve economic benefits, facilitate the effective supervision of the work of the company's finance department by all departments and employees, further improve the company's financial management system, and safeguard the legitimate rights and interests of the company and employees, this system is formulated;

1. In order to strengthen financial management, standardize financial work, promote the company's business development and improve the company's economic benefits, this system is formulated in accordance with the relevant national financial management laws and regulations and the relevant provisions of the company's articles of association, combined with the actual situation of the company.

1. The accounting of the Company follows the accrual basis principle. (Accrual basis, also known as accrual basis, refers to the recognition of income and expenses, creditor's rights and debts in the current period marked by the occurrence of the right to receive cash or the responsibility to pay cash. )

2, the basic tasks and methods of financial management:

(1) Raise and effectively use funds, supervise the normal operation of funds, maintain the safety of funds, and strive to improve the economic benefits of the company.

(2) Do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.

(3) Strengthen financial accounting management and improve the timeliness and accuracy of accounting information.

(4) Supervise the purchase, construction, storage and use of the company's property, and cooperate with the General Management Department to conduct regular property inspection.

(5) Prepare various accounting statements and financial statements on schedule, and do a good job in analysis and assessment.

3. Financial management is an important aspect of the company's management. The company's financial management center is responsible for the organization, implementation and inspection of financial management. Accountants should conscientiously implement the accounting law, resolutely act according to the financial system, and strictly observe company secrets.

Second, the basic work of financial management

1. Strengthen the management of original vouchers to make them institutionalized and standardized. The original voucher is an indispensable written voucher for every business activity of the company and the main basis for accounting records.

2. The company prepares accounting vouchers according to the original audited vouchers. The contents of accounting vouchers must include: date of filling in vouchers, voucher number, economic business summary, accounting subjects, amount, number of attached original vouchers, signature or seal of the person filling in vouchers, reviewer and accountant in charge. Receipt and payment vouchers shall also be signed or sealed by cashier personnel.

3, improve accounting, in accordance with the provisions of the national unified accounting system and accounting business needs to set up accounting books. Accounting should be based on the actual economic business, in accordance with the provisions of the accounting treatment methods, to ensure that accounting indicators are consistent, comparable and consistent with accounting treatment methods.

4, do a good job of accounting audit, accounting personnel should carefully review the legitimacy, authenticity, integrity of the program and the accuracy of the information of each business. The preparation of accounting vouchers and statements should be audited by a special person, and major issues should be audited by the person in charge of finance.

5. Accountants should regularly use the relevant figures recorded in accounting books and the physical objects, monetary funds and securities in stock according to different accounting contents. 6. Establish accounting files, including accounting vouchers, accounting books, accounting statements and other accounting materials, and keep them properly. Keep and destroy in accordance with the provisions of the Measures for the Administration of Accounting Archives.

7. Because of job change or resignation, the accountant must hand over all his accounting work to his successor. When an accountant handles the handover procedures, a supervisor must be responsible for the handover. The handover personnel and the supervisor shall sign the handover list respectively before the handover personnel can be transferred or resigned.

Three. Capital management

1. Capital is the core capital of the company's operation, and management must be strengthened. The capital raised by the company must be verified by a certified public accountant in China, and a capital contribution certificate shall be issued to investors according to the capital verification report, and corresponding records shall be made.

2. Upon the proposal of the board of directors of the company and the approval of the shareholders' meeting, the capital can be increased according to the articles of association. The financial department should adjust the paid-in capital in time.

3. Shareholders of a company may transfer all or part of their capital contributions to each other, and shareholders shall transfer their capital contributions to people other than shareholders, and purchase the capital contributions transferred by other shareholders in accordance with the articles of association. The financial department should be adjusted according to the facts.

4. When financing in the form of debt, the company must strive to reduce the financing cost, and at the same time, the interest expense should be accrued monthly and included in the cost.

5. Strengthen the management of accounts payable and other payables, check the balance in time, and ensure the authenticity and accuracy of liabilities. Any accounts payable that have not been paid for more than one year shall find out the reasons, and accounts payable that cannot be paid shall be reported to the general manager of the company for approval before handling.

6. The company's external guarantee business can be officially issued only after it is submitted for approval according to the examination and approval procedures stipulated by the company. The financial management center will incorporate it into the company's contingent liabilities management accordingly, and urge relevant business departments to cancel the guarantee in time after the guarantee expires.

Fourth, cash management:

1. Strictly implement the Provisional Regulations on Cash Management promulgated by the People's Bank of China, reasonably check the cash inventory limit according to the actual needs of the company, and send the excess to the bank in time.

2. It is strictly forbidden to use white bars to the warehouse and misappropriate cash at will. The cashier must balance the book balance of the gold journal every day and check it with the cash on hand. If any discrepancy is found, find out the reason in time. The manager of the financial management center should check the cash on hand regularly or irregularly to ensure the safety and integrity of the cash. All cash receipts and payments of the company must have legal original vouchers.

3. Management of bank deposits: Strengthen the confidentiality of bank accounts and other accounts. Unless the business needs it, it is not allowed to leak out. The seal of a bank account shall be the responsibility of a special person and used concurrently, and shall not be kept and used by one person. It is strictly forbidden to stamp a bank account on any blank contract.

4. Cashiers should know the balance of bank deposits at any time, and may not issue blank checks, lend bank accounts to any unit or individual for settlement or withdraw cash. At the end of each month, we should do a good job of reconciliation with the bank, prepare a bank balance reconciliation table, analyze the outstanding accounts, find out the reasons, and report to the person in charge of the financial department.

5. Management of accounts receivable: analyze the aging and collection of accounts receivable at the end of each quarter, report to relevant leaders and business departments in charge, and urge business departments to actively collect accounts to avoid bad debts.

6. Other receivables management: bookkeeping by page, and strict implementation of personal loan approval procedures. The loan approval process is: borrower → department head → financial person in charge → general manager. Borrowed cash must be used to pay various expenses within the scope of cash settlement.

Verb (abbreviation for verb) Investment management:

1. Management of short-term investment: short-term investment refers to the investment that can and will be realized within one year. Short-term investment must be carried out within the scope authorized by the company, and income, cost and profit and loss shall be accounted for according to the current financial system.

2. Long-term investment management. Long-term investment refers to the investment that is not ready to be realized within one year, which is divided into equity investment and debt investment. The company should do a good job in feasibility analysis and certification of long-term investment. After examination and approval according to the provisions of the company's examination and approval authority, the financial management center shall go through the accounting procedures. The company uses the cost method to account for long-term investments that have no actual control over the invested unit; If it has actual control, the long-term investment shall be accounted by the equity method.

Management of fixed assets with intransitive verbs

1. Assets under any of the following circumstances shall be included in the accounting of fixed assets: ① Houses, buildings, machines, machinery, means of transport and other business-related equipment and tools with a service life of more than one year; (2) Items that are not the main operating equipment, have a unit value of more than 2,000 yuan and a service life of more than 2 years.

2. Fixed assets must have accounts and cards, and the accounts are consistent. The finance department is responsible for the value accounting and management of fixed assets, the comprehensive management department is responsible for the recording, storage and card registration of physical objects, and the finance department should establish a subsidiary ledger of fixed assets.

3. The purchase and transfer of fixed assets are accounted for according to the actual cost, and the depreciation of fixed assets is classified and accrued by the straight-line method. Depreciation life by category is:

1) houses and buildings, 20 years;

2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

3) Appliances, tools and furniture related to production and business activities, 5 years;

(4) Four years for vehicles other than airplanes, trains and ships;

5) Electronic equipment, 3 years.

4. Fixed assets that have been fully depreciated and continue to be used are no longer depreciated, and fixed assets that are scrapped in advance are no longer depreciated. Fixed assets increased in the current month are not depreciated in the current month, while fixed assets decreased in the current month are depreciated in the current month.

5. The company shall handle the accounting procedures for the purchase, sale, cleaning and scrapping of fixed assets, and set up a subsidiary ledger for accounting of fixed assets. The purchased fixed assets should be based on the purchase price plus transportation, loading and unloading, packaging, insurance and other expenses. The fixed assets to be installed shall also include the installation fee. The original price of fixed assets as investment is the price agreed in the investment agreement.

6. Fixed assets must be counted once a year by the Contract Department of the Finance Department, and the valuation of inventory surplus, inventory deficit, scrap and fixed assets must be strictly examined and approved according to regulations, and then processed in the annual final accounts.

1) The original price of the surplus fixed assets is the replacement full price, and the accumulated depreciation is estimated according to the old and new degree, and the difference after the accumulated depreciation of the original price is transferred to the provident fund.

2) The original price of fixed assets due to inventory loss is offset by accumulated depreciation, and the difference after deducting accumulated depreciation from the original price is regarded as non-operating expenses.

3) The difference between the incomings of scrapped fixed assets (net after deducting cleaning expenses) and the net value of fixed assets is transferred to the common reserve fund, and the losses are treated as non-operating expenses.

Eight, operating income management

1. The company's operating income includes daily sales income, handling fee income and other operating income of direct stores. Operating income should be confirmed in strict accordance with the accrual principle, and carefully verified and correctly reflected to ensure the authenticity of the company's profits and losses.

2. Non-operating income shall be included in relevant income items according to regulations, and shall not be withheld from the account or otherwise handled.

3. Business-related expenses incurred by the company in its business activities shall be included in the cost according to regulations. Cost is an important part of managing the company's economic benefits. Controlling cost is very important to plug management loopholes and improve the company's economic benefits.

4. Costs and expenses include: interest expenses, operating expenses and other operating expenses.

(1) Interest expense: refers to the expense to pay the cost of funds raised in the form of liabilities.

(2) Operating expenses include: employee salaries, employee welfare expenses, insurance premiums, depreciation expenses of fixed assets, repair expenses, management fees, communication expenses, transportation expenses, hospitality expenses, travel expenses, vehicle use fees, conference expenses, office expenses, incentive fees, various reserves and other expenses.

(3) Depreciation expense of fixed assets: refers to the expenses calculated and amortized by the company according to the original value of fixed assets and the classified depreciation rate of fixed assets stipulated by the state.

(4) Amortization expense: refers to the amortization expense of deferred assets, and the amortization period is not less than 5 years.

(5) Various reserves: Various reserves include investment risk reserve and bad debt reserve. Withdraw investment risk reserve according to the balance of long-term investment at the end of the year 1% and bad debt reserve according to the balance of accounts receivable at the end of the year 1%.

(6) Management fees include: property management fees, utilities, heating and cooling fees, attendance incentive fees and other expenses.

5. Strengthen the control of total expenses, strictly formulate the expenditure standards and approval authority of various expenses, and the financial personnel should carefully review the relevant expenditure vouchers, and those that have not been signed by the leaders or have incomplete approval procedures will not be reimbursed, and those that violate the relevant system provisions should be promptly reported to the leaders.

6. The financial management center is responsible for the management and accounting of various costs and expenses of the company, and the management of expenses is subject to budget control. The financial management center should regularly check, analyze and formulate measures to reduce costs.

7. Operating profit of the company = operating income-business tax and additional-operating expenses.

Total profit = operating profit+investment income+non-operating income-non-operating expenditure

(1) Investment income includes profits and dividends from foreign investment.

(2) Non-operating income refers to various incomes that are not directly related to the company's business operations, including: fixed assets inventory surplus, net income from disposal of fixed assets, additional return of education fees, incomes from fines and confiscations, and accounts payable that cannot be paid but are approved according to the prescribed procedures.

(3) Non-operating expenses refer to various expenses that are not directly related to the company's business operation, including: inventory loss of fixed assets, net loss due to damage and scrapping, extraordinary loss, charitable relief donations, compensation, liquidated damages, etc.

8. After the total profit of the company is adjusted according to the relevant provisions of the state, the profit after paying income tax shall be distributed in the following order:

(1) For the loss of confiscated property, pay all kinds of tax late fees and fines;

(2) Make up the losses of the company in previous years;

(3) Withdraw the statutory surplus reserve fund, which is 65,438+00% of the after-tax profit after deducting the first two items. When the surplus reserve fund reaches 50% of the registered capital, it will not be withdrawn.

(4) Withdraw the common reserve fund and public welfare fund, which shall be accrued at 5% of the after-tax profit, and mainly used for the collective welfare expenditure of employees of the company.

(5) Distributing profits to investors, and distributing profits to investors according to the resolutions of the shareholders' meeting.

Nine. Financial report and financial analysis

1. Financial statements are divided into monthly reports and annual reports. Monthly financial statements include balance sheet and income statement. The annual financial statements include balance sheet, income statement, cash flow statement, operating expenses statement and profit distribution statement. The monthly financial statements of the Company shall be completed within 0/5th of the following month, and the annual financial accounting report shall be completed within 90 days of the following year. When necessary, hire an accounting firm to conduct an audit.

2. Financial statements should also be submitted at the end of the year. The main contents of financial statements include:

(1) business, management, profit realization, capital increase and decrease and turnover, financial revenue and expenditure, etc.

(2) changes in financial accounting methods that have a significant impact on changes in the current or next financial situation and their reasons; Matters that have a significant impact on the company's financial position from the balance sheet date to the reporting period; And other matters that need to be explained in order to correctly understand the financial statements.

3. Financial analysis is an important part of the company's financial management. The financial management center should summarize, evaluate and examine the company's operating conditions and operating results, promote income increase and reduce expenditure through financial analysis, and give full play to the efficiency of funds. By comparing different schemes and economic benefits of financial activities, it can provide basis for leaders or relevant departments to make decisions.

4. Financial reporting indicators for summarizing and evaluating the company's financial status and operating results include: ① operating status indicators: current ratio, debt ratio and owner's equity ratio; ② Operating performance indicators: profit rate, capital profit rate and cost profit rate.