SOP-FIN-003 会计档案管理

Standard Operation Procedure – 标准作业程序

Department: 部门 Procedure: 程序 Finance Department 财务部 ACCOUNTING DOCUMENTATION CONTROL 会计档案管理制度 Section: 分部 Code: 编号 Accounting Department 会计部 SOP-FIN--003 GM Approval: 总经理批准 Effective Date: 生效日期 Accounting documentation is important economic activities records. To strengthen documentation control, policies and procedures for filing, storage, review, destroy are set up as following.

会计档案是记录和反映经济业务活动的重要史料和证据，必须加强管理，建立和健全会计档案的立卷、归档、保管、调阅和销毁等制度，切实把会计档案管好。 1．Accounting

documentation

includes

vouchers,

account

books,

accounting reports, computer disks, and other accounting materials. According to their importance, they are filed into four categories.

会计档案是指会计凭证、会计账簿、会计报表、电脑磁盘和其他会计核算资料，按其重要性分为四类，分别存档保管：

Firstly, accounting vouchers, account books, accounting reports, , discharge statement, storage statement, destroy statement, statement of balances, payroll and bonus summary.

第一类：会计凭证、会计账簿、会计报表、《会计师事务所年审、验资报告》、会计移交清册、会计档案保管清册、销毁清册、账户余额表、工资奖金发放表。 Secondly, subsidiaries, statistic reports, and analysis information, business contracts.

第二类：各类辅助账、计划统计报表及分析资料、各类经济合同。

Thirdly, daily reports, bills, invoices, receipts, requisition vouchers and others.

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Standard Operation Procedure – 标准作业程序

Department: 部门 Procedure: 程序 Finance Department 财务部 ACCOUNTING DOCUMENTATION CONTROL 会计档案管理制度 Section: 分部 Code: 编号 Accounting Department 会计部 SOP-FIN--003 GM Approval: 总经理批准 Effective Date: 生效日期 第三类：各类日报表、各类账单、发票、收据、领用单、其他。 Fourthly, Computerized accounting documentation. 第四类：电算化会计档案。

2．Finance department needs to set up an archives or documentation

cabinet, and specifically assign an account representative to controlling accounting documentation. The accounts representative is required to finish hand-over process before position transfer.

酒店财务部设会计档案室或专用柜，指定专职会计人员负责会计档案管理工作。会计档案管理人员调离必须办理移交手续。

3．Accounting documentation generated during the year is to be bound up

by Finance Department according to archiving requirements. At the year-end, current year accounting documentation can be temporarily kept by Finance Department for one year. Later, Finance Department prepares statement and transfers all documentation to the archives.

每年形成的会计档案应由财务部按照归档要求，负责整理立卷或装订成册。当年会计档案在会计年度终了后可暂由财务部保管一年，期满后，由财务部编造清册归档入库。

4．All archived documentation should be kept original encapsulation. The

accounts representative will handle if there is any requirement to open the encapsulation.

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Standard Operation Procedure – 标准作业程序

Department: 部门 Procedure: 程序 Finance Department 财务部 ACCOUNTING DOCUMENTATION CONTROL 会计档案管理制度 Section: 分部 Code: 编号 Accounting Department 会计部 SOP-FIN--003 GM Approval: 总经理批准 Effective Date: 生效日期 已入库的会计档案，应保持原卷册的封装，需拆封整理的，应由会计档案管理人员处理。

5．Accounting documentation should be kept in order, easily to find, and

confidential. Take strict precautions against destroy, dissipation, and disclosure.

会计档案的保管，必须存放有序，查找方便，同时严格执行安全保密制度，不得随意堆放，严防毁损、散失和泄密。

6．Accounting documentation should be made good use of based on

operation requirements. Internal requisition for reviewing documentation should be approved by Dept Executive/Manager, Financial Controller, and General Manager, and be registered properly. After reviewing, all documentation should be returned in time.

酒店保存的会计档案应根据业务需要，积极给予利用。酒店内部查阅会计档案，须经部门总监/经理、财务总监、总经理审批同意，并按规定进行登记，查阅后及时归档。

7．Generally speaking, it is not allowed for external review. For special cases,

application should be supported with reference letter specifying review scope, and reviewer’s ID. After being approved by Financial Controller, General Manager, registration and review procedures can be processed.

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Standard Operation Procedure – 标准作业程序

Department: 部门 Procedure: 程序 Finance Department 财务部 ACCOUNTING DOCUMENTATION CONTROL 会计档案管理制度 Section: 分部 Code: 编号 Accounting Department 会计部 SOP-FIN--003 GM Approval: 总经理批准 Effective Date: 生效日期 外单位查阅会计档案，原则上不予同意。特殊情况，需凭查阅单位介绍信，说明查阅范围，出示查阅人身份证，经财务总监、总经理审批后，才能办理登记、查阅手续。

8．Documentation keeper must be in the place for accompanying all

reviewing. All accounting documentation reviewed should be kept its origin. Opening and alteration are not allowed. Application for photocopy needs Financial Controller and General Manager’s approval.

查阅会计档案必须由档案保管人陪同，查阅的会计档案须保持原样，不得拆抽、涂改，如需复印的，须经财务总监、总经理同意。

9．Original accounting documentation is not allowed to lend out.

不得出借会计档案原件。

10．

According to national regulation, the storage period for

documentation in the first category is 15 to 20 years, 5 years for second category, and 2 years for the third category.

会计档案保管期按国家规定：一类档案保管期为15-20年；二类档案保管期为5年；三类档案一般保管2年。 11．

To destroy documentation is required to be checked by a

specially-assigned person. A destroy statement is to be prepared. And

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Standard Operation Procedure – 标准作业程序

Department: 部门 Procedure: 程序 Finance Department 财务部 ACCOUNTING DOCUMENTATION CONTROL 会计档案管理制度 Section: 分部 Code: 编号 Accounting Department 会计部 SOP-FIN--003 GM Approval: 总经理批准 Effective Date: 生效日期 the application needs to be approved by hotel General Manager and parent company. Original voucher for unsettled claims and debts are required to take out and filed until the settlement.

档案销毁时，应指定专人鉴定审查，编造会计档案销毁清册，经酒店总经理同意，报上级公司批准后方能销毁。对于其中未了结的债权债务的原始凭证，应单独抽出，另行立卷，保管到结清债权债务为止。 12．

Someone from Finance Department is put in charge of monitoring

destroying accounting documentation. Before destroying, statement needs to be carefully checked. After destroying, the statement needs to be signed and stamped by related people, then archived in Finance Department.

会计档案销毁时，财务部应派员监督。在销毁会计档案前，要认真核对销毁清册，销毁后，相关人员应在销毁清册上签名盖章，财务部存档。

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