某知名酒店財務(wù)部范本.doc

某知名酒店財務(wù)部POLICIES & PROCEDURESPOLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 目 錄一、 各分部門制度與程序 P&Pa) 費用分配制度 Expenditure distribution policy.4b) 費用核算制度 Expenditure auditing policy.5c) 利潤管理制度 Profit management policy.8d) 經(jīng)濟合同管理制度 Economy contract management policy.10e) 資金審批制度 Financing approval policy .14f) 日常采購制度 Daily purchasing policy.19g) 資產(chǎn)管理制度 Accountant management policy.38h) 倉庫及收貨管理制度 Warehouse and receiving management policy.46POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 一、 費用分配制度 Expenditure distribution policy根據(jù)本酒店的實際情況，發(fā)生的業(yè)務(wù)經(jīng)營費用的分配，分別采用直接認定和分配計入的方法：According to the actual situation and distribution on operating expenditure, there are 2 ways1、 直接認定 Direct cognizance根據(jù)有關(guān)費用憑證（如零用現(xiàn)金報銷憑證、付款憑證等），直接確定由具體受益部門負擔費用?？芍苯诱J定的費用主要包括：各部門人員的工資、福利費、客房傭金、服務(wù)用品、濕洗及干洗、生財用品、印刷文具、訂房費、差旅費、郵費、低值易耗品等。Direct cognizance which dept to afford the expenditure according to relevant charging receipts. Mainly direct cognizance expedience including staff salary, welfares funds, guest room commission, ministry things, wet and dry cleaning, money making things, press stationery, reservation charge, transportation fee, postage, easy-waste article, etc.2、 分配計入：Distribute reckon-in對那些無法直接認定應(yīng)由哪些部門負擔的費用，按一定的方法分攤計入。需要分配計入。的費用：水電費、運輸費、燃料費、裝飾費、洗衣費、清潔合約費等。To expenditure cannot be cognize directly, reckon in separately in certain ways. Mainly including water and power fee, transportation fee, gas fee, decoration fee, clothes washing fee, cleaning contract fee, etc.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 二、 費用核算制度 Expenditure auditing policy 費用核算形式 Ways of expenditure auditing為保證各個時期費用負擔的均衡性，正確反映酒店的經(jīng)營成果，特采用以下四種核算形式：To ensure reasonable expenses and correctly reflect the operating progress of the hotel, the four ways of expenditure auditing are:1、 直接支付 Direct payment對于本期發(fā)生，本期支付，受益期限亦為本期的費用計入本期負擔。 Reckon happens, payment and profit period in period expenditure.編制會計分錄 Create accounting record - 借 Debit ：費用 Expenditure貸 Credit ：現(xiàn)金 Cash 銀行存款 bank deposit POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 2、 轉(zhuǎn)賬列支Virement payout不通過貨幣結(jié)算而采用賬項結(jié)轉(zhuǎn)形式攤銷，應(yīng)歸本期負擔的費用。如：制服、布草、水電費、運輸費、洗衣費、燃料費及各項內(nèi)部轉(zhuǎn)賬。terms settle in transferring account without currency should be reckon in period expenditure such as uniform, laundry, water and power fee, transportation fee, clothes washing fee, gas fee and all kinds of interior transferring.3、 預(yù)付待攤 Pre-payment對于本期支付，但應(yīng)由本期及以后各期負擔的費用，一般受益時間較長且一次支付的數(shù)額較大的費用，采用當期支付，后期待攤的方法。 For big amount and long lasting period expenditure, we pre-pay the total and get back from each section later.編制的會計錄：Create accounting record1）發(fā)生待攤時later distribution - 借 Debit ：待攤費用 Distribution expenditure貸 Credit ：銀行存款 Bank deposit2）分攤待攤費用 Distribution expenditure- 借 Debit ：費用 Expenditure貸 Credit ：待攤費用 Later distribution expenditure計算公式Counting formula： POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 某種待攤費用總額 Total Expenditure amount 待攤費用各期分攤數(shù)額 Distribution amount in each period= Periods for the expenditure該種待攤項目的分攤期數(shù)4、 預(yù)提待付 Later payment對于應(yīng)由本期負擔，但以后期間支付的費用，一般受益時間較長且一次支付數(shù)額較大的費用，采用先期預(yù)提，后期支付的核算形式。To expenditure need to afford first then pay later, usually long period profit and big amount, get the amount first then pay back later.編制的會計分錄：Create accounting recorda) 發(fā)生預(yù)提費用時 Pre-pay- 借 Debit ：費用 Expenditure貸 Credit ：預(yù)提費用 Pre-pay expenditureb) 支付預(yù)提費用時 Pay the pre-pay amount- 借 Debit ：預(yù)提費用 Pre-pay expenditure貸 Credit ：銀行存款 Bank deposit POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 三、 利潤管理制度 Profit management policy利潤是企業(yè)經(jīng)濟效益的體現(xiàn)，為確保實現(xiàn)酒店的利潤目標，財務(wù)部必須率領(lǐng)各部門執(zhí)行以下利潤管理制度，采取有效措施監(jiān)控利潤的主導因素，即營業(yè)收入、生產(chǎn)成本和費用。Profit represent the benefit of the company, for ensuring the profit objective, the accounting dept need to lead each dept to follow the profit management policy below, use efficient steps to monitor the main factors, such as operation income, manufacture cost and expenditure.1、 根據(jù)酒店行政當局的要求，在每年底前編制新年度的酒店經(jīng)營財政預(yù)算計劃，具體包括營業(yè)收入、營運成本及費用預(yù)算和經(jīng)營利潤計劃。According to the executive requirement, create the next yearly accounting budget plan every end of the year, generally including operation income, operation cost and expenditure budget and operating profit plan.2、 嚴格執(zhí)行董事會批準的酒店經(jīng)營計劃，如因預(yù)算目標偏差或其它特殊情況而無法完成計劃，必須報告總經(jīng)理，由總經(jīng)理向董事會提交書面報告，獲得正式批復(fù)后方可調(diào)整原預(yù)算。Strictly follow the operating plan approved by executive directorate, if any situation happen that cannot finish the plan, report to general manager, general manager hand in paper report to directorate, adjust the budget after approval.3、 配合各部門的開源創(chuàng)收工作，提出有建設(shè)性的意見和措施，在財務(wù)管理角度保障各部門的營業(yè)收入不落空。Cooperate with each dept on relevant development, give out constructive suggestion to ensure the operating income of each dept.認真審核各部門在營運過程中的各項開支，嚴格控制成本及費用，確保不突破預(yù)算編制。如編制預(yù)算時考慮不周導致某單項開支突破預(yù)算時，必須在有關(guān)部門的另項開支預(yù)算中沖減列支；對原來沒有預(yù)算，但確因特殊情 POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 4、 況需開支的，須報總經(jīng)理、董事會批準后才能開支。Audit each expenditure during operation of each dept, strictly control the cost and expenditure to ensure the budget plan. If the plan was made without concerning some over expenditure, decrease the cost in other items; for special situation which is not in the budget, get approval from general manager and directorate first.5、 按時完成每月會計報表的結(jié)算工作。參加酒店及各部門的經(jīng)濟活動分析會議，提供上月預(yù)算的執(zhí)行情況，檢討利潤結(jié)果，總結(jié)經(jīng)驗，吸取教訓，推動下一階段的經(jīng)濟工作。Finish the monthly accounting report on time. Attend business analyst meeting of the hotel and each dept, bring up the budget executing instance, review the profit, summarize the experience and improve the next step.酒店下屬各機構(gòu)，必須在月會計報表結(jié)算后，每月足額向酒店上繳利潤。 Each organization of the hotel should 4hand in certain amount of profit after the monthly accounting report. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 四、 經(jīng)濟合同管理制度 Economy contract managing policy經(jīng)濟合同是兩個或兩個以上具有民事權(quán)力和民事行為能力的經(jīng)濟組織為實現(xiàn)一定的經(jīng)濟目的，在平等互利的基礎(chǔ)上訂立的書面文件。The economy contract is a file on paper base on equality between two or above economy organization that have civil right and conduct ability and to achieve some economy objective.酒店在營運過程中，經(jīng)常與各種經(jīng)濟組織簽訂合同，為完善合同管理工作，確保酒店利益不受損害，特定以下經(jīng)濟合同管理制度：1、 簽訂經(jīng)濟合同的原則 Principle of economy contract遵守我國法律及行政法規(guī)，遵守平等互利、協(xié)商一致的原則。Obey the rules and regulations of the country law.2、 經(jīng)濟合同簽訂的內(nèi)容 Contenta) 簽訂合同各方的：Each organizations 單位名稱、法定地址、法人代表、營業(yè)執(zhí)照號、銀行賬號、聯(lián)絡(luò)電話。 Company name, valid address, valid representation, operating license code, bank account, contact number.b) 標的：Objective貨物、勞務(wù)、工程等項目名稱。Name of the goods, labor affairs, project, etc. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: c) 數(shù)量和質(zhì)量 Quantity and qualityd) 價款或酬金、結(jié)算方式 Price rate and way of paymente) 履行期限、地點、方式 Valid period, address, wayf) 違約責任Responsibility of fell backg) 法律規(guī)管、仲裁機構(gòu) Managing organization in lawh) 合同的確認：Confirmation代表簽署，蓋公章 Signature and stamp3、 簽訂合同的程序 Procedure to signa) 各部門需要以酒店名義簽訂經(jīng)濟合同，必須事前向主管副總經(jīng)理報告，準備簽訂經(jīng)濟合同的基本內(nèi)容，得到許可后，與簽合同的另一方洽談具體條款。Any contract need to sign by the hotel of each dept should report to supervise assistant general manager in advance, prepare for the basic content, discuss on details after getting approval.須按簽訂合同的基本原則及內(nèi)容，訂立有關(guān)條款，同時要求對方提供營業(yè)執(zhí)照復(fù)印件。Set up relevant items according to the principle and content; ask for copy of operating license. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: b) 合同經(jīng)雙方協(xié)商定好后，報主管總經(jīng)理審批。After confirming the contract, report to supervise general manager for approval.c) 簽署合同：Sign the contract正常營運合同 Normal operating contract由主管副總經(jīng)理書面授權(quán)（可一年辦理一次）給部門主管代為簽署。Authorize the dept head to sign by supervise assistant general manager (once a year).重要合同 Important contract固定資產(chǎn)購置、大維修工程、超十萬元以上營運合同、投資或合作項目合同，其它重要合同由主管副總經(jīng)理或以上人員（副總經(jīng)理、總經(jīng)理、董事長等）簽署。Purchasing of fixed assets, big repairing project, operating contract, investigating or cooperating projects over 100,000 and other important contract need to sign by supervise assistant general manager or above ( assistant general manager, general manager, chairman, etc)d) 加蓋公章：Stamp 正常營運合同 normal operating contract-加蓋合同專用章 Special contract stamp重要合同 Important contract- 加蓋企業(yè)公章 Company stamp經(jīng)簽訂合同雙方確認生效的合同正本，送財務(wù)部秘書保管，秘書應(yīng)復(fù)印副本交執(zhí)行合同的具體部門（營運部門及財務(wù)部應(yīng)收或應(yīng)付賬組）。After both organization sign, send the contract to secretary of accounting POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: e) to keep, the secretary should copy the contract to executive dept (operating dept and payable group of accounting).f) 具體簽訂合同部門，應(yīng)有責任依據(jù)合同條款按期、按質(zhì)、按量執(zhí)行合同。財務(wù)部應(yīng)收或應(yīng)付賬組有責任監(jiān)督合同的執(zhí)行情況，當合同執(zhí)行遇到困難或發(fā)生糾紛時，應(yīng)報主管副總經(jīng)理及財務(wù)總監(jiān)處理，同時個體簽訂合同的部門應(yīng)積極與對方協(xié)商解決問題。The contract dept should execute the contract according to the requirement of the contract. The payable group of accounting dept is responsible to supervise, when problem happens, report to supervise assistant general manager and director of accounting dept, and the contract dept should try their best to fix the problem.g) 合同全部履行的一個月后，應(yīng)付或應(yīng)收賬組應(yīng)即通知財務(wù)秘書組，財務(wù)秘書組應(yīng)按月匯總已履行后的合同，并于年終后移交行政辦檔案室保管。One month after the contract performed, the payable group should inform the secretary group of accounting, then transfer to executive office to file up end of the year.如因特殊情況，已簽訂合同需要變更、補充或解除的，主管合同部門必須向原批準總經(jīng)理或副總經(jīng)理請示，再按上述程序重新辦理。If the contract has to be adjusted or cancelled by any special course, get approval from general manager or assistant general manager first then start and follow the procedure above. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 五、 資金審批制度 Financing approve policy1、 資本性開支、委外資金開支審批 Capital expenditure and outer expenditure approvinga) 部門申請其中資本性開支的，除按一般采購程序填寫物資請購單外，同時要填寫固定資產(chǎn)購置申請表，對屬于更新項目的，還需在后面附上經(jīng)審批同意的固定資產(chǎn)報廢申請表；物資請購單固定資產(chǎn)購置申請表經(jīng)部門總監(jiān)審批后報集團采購部。Dept applicationFor capital expenditure, beside filling in material application, fill in fixed asset application as well, for update item, also need to add fixed assets rejecting application with approval from management; b) 選定供應(yīng)商集團采購部進行三家價格比較后，選定合適供應(yīng)商。Pick supplierThe purchasing dept of the group compare the prices then pick the right one.c) 財務(wù)總監(jiān)審批酒店財務(wù)經(jīng)辦核對，財務(wù)副總監(jiān)、財務(wù)總監(jiān)審批。Approve from director of accountingCheck by accounting dept of the hotel, approve by director and assistant director of accounting.d) 酒店總經(jīng)理審批每筆單據(jù)金額為人民幣貳萬元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item lower then 20000, perform after getting approval from authorized general manager of the hotel.e) 集團商業(yè)酒店運營副總裁審批每筆單據(jù)金額為人民幣貳萬元或以上，伍萬元以下，副總裁審批后執(zhí)行。Approve from vice operation president of the groupAny item cost 20000 or more but less than 50000, perform after getting approval from vice chairman.f) 董事長/副董事長審批每筆單據(jù)金額為人民幣伍萬元或以上，報董事長/副董事長審批。Approve from POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: g) chairman/vice chairmanAny item cost 50000 or more, report to chairman/vice chairman for approve.h) 集團采購部組織采購。Organize purchase by purchasing dept of the group.2、 日常食品、一般物品采購、計劃外物品緊急采購 Emergency purchasing of daily food, normal article purchasing, goods out of plana) 部門申請?zhí)顚懳镔Y請購單，由部門總監(jiān)審批。Dept applicationFill in material application and get approval from dept director.b) 選定供應(yīng)商采購部進行三家價格比較后選定合適供應(yīng)商。Pick supplierPick the right supplier after comparing the prices.c) 財務(wù)總監(jiān)審批財務(wù)部核對，財務(wù)副總監(jiān)、財務(wù)總監(jiān)審批。Approve from director of accountingCheck by the accounting dept and get approval from assistant director and director of the accounting. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: a) 酒店總經(jīng)理審批每筆單據(jù)金額為人民幣貳萬元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item cost lower than 20000￥should be approved by general manager of the hotel before performing.b) 集團商業(yè)酒店運營副總裁審批每筆單據(jù)金額為人民幣貳萬元或以上，伍萬元以下，副總裁審批后執(zhí)行。Approved by vice operation president of the groupAny item cost 20000 or more, but less than 50000, perform after getting approval from vice chairman.c) 董事長/副董事長審批每筆單據(jù)金額為人民幣伍萬元或以上，報董事長/副董事長審批。Approve by chairman/vice chairmanAny item cost 50000 or more need to get approval from chairman/vice chairman firstd) 酒店采購部組織采購。Organize purchase by the purchasing group of the hotele) 日常費用（經(jīng)營性工資、稅金、能源費用、招待費用、廣告及促銷費用、差旅費用、交通費用、通訊費用、書刊資料費、培訓費、招聘費用、維修費用等）審批 Approve of daily expenditure ( operating salary, taxation, energy expenditure, serving expenditure, advertisement and promotion expenditure, travel expenditure, transportation expenditure, communication expenditure, books and magazine expenditure, training expenditure, hiring expenditure, repairing expenditure, etc )a) 報銷申請經(jīng)辦人填寫費用報銷單，部門總監(jiān)審批。Reimbursement applicationFill in reimbursement form by handler and approve by dept. director.b) 財務(wù)總監(jiān)審批財務(wù)部核對，財務(wù)副總監(jiān)、財務(wù)總監(jiān)審批。 POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: Approve from director of accountingCheck by accounting dept and approve by director and assistant director of accounting.c) 酒店總經(jīng)理審批每筆單據(jù)金額為人民幣壹萬元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item below 10000 should be performed after getting approval from general manager of the hotel.d) 集團商業(yè)酒店運營副總裁審批每筆單據(jù)金額為人民幣壹萬元或以上，叁萬元以下，副總裁審批后執(zhí)行。Approve from vice operating presidentAny item cost 10000 or more but below 30000, need to approve by vice chairman before perform.e) 董事長/副董事長審批每筆單據(jù)金額為人民幣叁萬元或以上，報董事長/副董事長審批。f) Approve from chairman/vice chairmanAny item cost 30000 or more need to report to chairman/vice chairman for approval.總出納支付款項。The chief accountant pays the fund. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: f) 合同審閱/合同付款審批 Contract approvinga) 合同審閱/付款申請由經(jīng)辦人填寫合同審閱一覽表/合同付款證書，部門總監(jiān)審批；Contract approving/payment applicationFill in contract approving form and payment certificate by handler, approve by dept director.b) 法律部審閱此環(huán)節(jié)不適用于合同付款。Approving from law deptThis step cannot be used in contract payment.c) 財務(wù)總監(jiān)審批成本會計領(lǐng)班核對，財務(wù)副總監(jiān)、財務(wù)總監(jiān)審批。Approving from director of accountingCheck by leader of cost accountant and approve by director and vice director of accounting.d) 酒店總經(jīng)理審批合同總金額為人民幣貳萬元以下，授權(quán)酒店總經(jīng)理審批。Approving from general managerApprove by authorized general manager for contract amount below 20000.e) 集團商業(yè)酒店運營副總裁審批合同總金額為人民幣貳萬元或以上，伍萬元以下，由副總裁審批。Approving from vice operating presidentApprove by vice president for contract amount above 20000 and below 50000.f) 董事長/副董事長審批合同總金額為人民幣伍萬元或以上，報董事長/副董事長審批。Approving from chairman/vice chairmanReport to chairman/vice chairman for approval for contract amount more than 50000.g) 酒店行政辦負責對外簽訂合同。The executive office of the hotel is responsible to sign outer contracts. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 六、 日常采購制度 Daily purchasing policy酒店財務(wù)部采購分部酒店各部門所需食品、物品、各類物資的采購工作，采購工作由酒店和 集團雙重領(lǐng)導，包括日常采購工作等方面的管理。The accounting dept is responsible to purchase food, material and other goods of each dept, manage by both hotel and group, including daily purchasing.1、 采購工作的內(nèi)容主要包括：The purchasing content mainly including:a) 采購單的填寫及審批Fill up and get approval of purchasing formb) 食品、物品的采購 Purchasing of foods and goodsc) 食品、物品的到貨驗收 Inspection of foods and goodsd) 食品、物品的出入庫 In and out of warehouse of foods and goodse) 倉庫物品的補充與盤點 Supply and inventory of warehouse goods酒店物料（包括原材料）的采購事前應(yīng)有申請計劃，經(jīng)層級批準后方能執(zhí)行，采購部按事前批準的合同執(zhí)行。 Any material purchasing should have application plan, perform according to the contract after approval.采購前，采購部應(yīng)認真、細致地進行“貨比三家”和“價比三家”并提出意見，經(jīng)過與使用部門協(xié)商后，最后將經(jīng)與使用部門協(xié)商后的意見，提交領(lǐng)導審批，經(jīng)領(lǐng)導決定選擇質(zhì)優(yōu)、價廉的才進行采購。The purchasing dept should strictly compare the prices and bring up suggestion before purchasing, start after discussion and approved by management. POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫人: REVIEWED BY 檢閱人: DATE PREPARED 編寫日期: EFFECTIVE DATE 生效期: APPROVED BY 審批人: POLICY NO. 政策編號: 在采購中，采購部無權(quán)決定供應(yīng)商和價格，從而使整個采購過程中在“對比”制約中。During purchasing, the purchasing dept has no right to decide the supplier and price to loss the compare.2、 酒店日常采購項目：Daily