With the continuous development of market economy, especially capital market, financial management plays an increasingly important role in the management of food and beverage outlets. Whether it is fund raising, financial statement analysis, or capital investment, it is managing money. \ x0d \ x0d \ General provisions \ x0d \ 1. The catering service center implements the financial management system of centralized financial management and independent accounting by departments. \ x0d \ 2。 All departments under the catering service center should strictly implement the financial, laws, decrees, regulations and management systems of the state, schools and logistics development groups, and consciously accept the supervision and inspection of the financial and higher authorities. \ x0d \ 3。 The financial office of the catering center is responsible for the daily financial accounting management such as reimbursement, accounting and bookkeeping; At the same time, it is necessary to provide accounting information and economic analysis data for the director of the center and participate in the planning and decision-making of the center. \ x0d \ 4。 The finance office assists the director of the center to handle all the financial management work of the center and implements the director's "one pen" financial examination and approval system. \ x0d \ 5。 Accountants should do a good job in accounting due diligence, strictly implement accounting supervision, abide by the scope of costs and expenses, and reduce the cost of meals. Accounting personnel shall exercise their rights and perform their obligations in accordance with the Accounting Law and the accounting work system. \ x0d \ x0d \ cash management system \ x0d \ 1. Strictly implement the Provisional Regulations of the State Council on Cash Management. \ x0d \ 2。 Abide by the principle of "two lines of cash revenue and expenditure" and prohibit embezzlement and misappropriation. \ x0d \ 3。 Cash shall not be withdrawn from other units or individuals in any way. \ x0d \ 4。 If there is any mistake in cash, it is necessary to find out the reason in time, make records and deal with it according to relevant regulations. \ x0d \ 5。 The cash received by each department on the same day should be turned over to the central financial office in time, and the financial office should be sent to the bank in time, and the cash on hand should not exceed the limit. \ x0d \ 6。 The cash of daily operating income shall be recovered by the keeper and accountant, counted by more than three people, recorded in the account in time after verification, and signed by the department head and the relevant parties. \ x0d \ 7。 No one may misappropriate or privately store the income cash. \ x0d \ 8。 When purchasing personnel use cash, they must be responsible by two people. After the market purchase reimbursement form is approved by the director of the center, they go to the financial office of the center for reimbursement. \ x0d \ 9。 If cash is lost or stolen due to poor sense of responsibility or negligence, the parties concerned shall be investigated for responsibility and compensate for the losses. \ x0d \ x0d \ bank deposit and check management system \ x0d \ 1. Accounting personnel must strictly abide by the relevant regulations of implementation of accounting Municipality, and shall not lend or lease bank accounts, and shall not issue blank checks. \ x0d \ 2。 The settlement voucher must be filled in carefully, accurately and clearly, and shall not be altered, and the amount of words and figures should be consistent. \ x0d \ 3。 When a cashier buys back a check from a bank, he must register it in numerical order in the check register before activating it. Unused blank checks should be properly kept. \ x0d \ 4。 Cashiers should carefully check the bank accounts, and make daily and monthly statements, and urge the outstanding accounts to be cleaned up in time. \ x0d \ 5。 The Central Accounting Office will check the cash and bank deposits on hand from time to time. \ x0d \ 6。 Checks and seals should be kept separately. \ x0d \ 7。 Before receiving the check, the buyer must fill in the blank transfer check application form in the catering service center, and after the director approves it, the cashier will fill in the date, purpose and limit before receiving it. \ x0d \ 8。 Buyers should submit their accounts in time after checking out. In case of special circumstances, the account must be settled before the end of the month after the approval of the director. \ x0d \ x0d \ loan system \ x0d \ 1. Any loan must strictly follow the examination and approval procedures. \ x0d \ 2。 Anyone who borrows money must fill in an IOU, which can only be paid after being approved by the director of the center. \ x0d \ 3。 The working capital of procurement personnel must be returned at the end of the year, and then apply for a loan the following year. \ x0d \ 4。 General loans must be recorded within one week after the completion of the task. \ x0d \ x0d \ receipt management and reimbursement system \ x0d \ 1. Establish a collection credit register, which is managed by a special person. \ x0d \ 2。 The wrong receipt must be kept in this receipt book, and it is not allowed to tear it up and throw it away. \ x0d \ 3。 When purchasing food raw materials, you must fill in the market purchase order and invoice before reimbursement, otherwise the financial department will not handle it. \ x0d \ 4。 At the time of reimbursement, market purchase orders and invoices must be signed by the keeper, manager, canteen director, deputy director in charge and director before reimbursement can be made. At the same time, when the invoice is a variety of goods, the name and unit price of the purchased goods must be listed and attached to the invoice after being signed by the custodian and the agent. \ x0d \ 5。 Travel expenses shall be implemented according to the financial regulations of the school. \ x0d \ x0d \ accounting voucher compounding and accounting file management system \ x0d \ 1. Accounting vouchers should be checked and rechecked before binding. \ x0d \ 2。 Accounting vouchers that have been rechecked incorrectly shall be corrected according to the prescribed procedures. \ x0d \ 3。 Accounting files should be properly kept, stored in an orderly manner and easy to find. \ x0d \ 4。 The accounting files formed every year should be sorted into volumes and bound into volumes, and the security and confidentiality system should be strictly implemented, and they should not be piled up, damaged, lost or leaked at will. \ x0d \ 5。 When the accounting files need to be destroyed after the expiration of the preservation period, they must be reported to the Finance Department of the Group for approval before being destroyed. \ x0d \ 6。 When destroying accounting files, it should be carried out under the supervision of the Finance Department of Logistics Group and verified by the central accounting cashier. After destruction, sign and seal the destruction list and report the destruction to the director of the center.