酒店资产盘点管理制度

AssetInventoryManagement总部各部室、各酒店DepartmentsofHeadquarterand 为加强酒店资产盘点工作，明确盘点范围、时间、责任、流程、报告及盘点结果跟进要求，降低酒店资产管理风险，减少资产损失，特颁布本制度。TheGuidanceispreparedtostrengthentheassetsinventoryofhos,definethescope,time,responsibility,process,reportandresultfollow-upofinventory,lowerassetsmanagementrisksandminimizeassetsloss.一、通用条General（一）酒店总经理是资产管理第一责任人TheGeneralManageristhe forasset（二）当出现资产使用人、部门、总经理等岗位调整时，必须进行所涉及资产的盘点并做好资产交接工作。Incaseofanyadjustmenttopositionssuchasassetusers,departmentheadsandGeneralManagers,assetsrelatedtothepositioninquestionmustbeinventoriedandproperlyhandedoverinwriting.（三）出现岗位空缺时，首先由共用人继续承担资产管理责任，没有共用人的，资产管理责任由空缺岗位的上一级承担。Whenajobvacancyoccurs,aco-user(ifany)orthesuperiorofthevacantpositionshallcontinuetobeartheassetmanagementresponsibility.（四）资产损失赔偿额，按照资产原值或重置价值确Thecompensationforlossofanassetshallbedeterminedattheoriginalvalueorreplacementcostoftheasset.（五）资产损失赔偿方式Compensationmodeforasset1、能明确责任人的，由责任人赔偿Iftheresponsible canbeidentified,theresponsible paythecompensation.2、不能明确责任人的，按照以下顺序确定赔偿方式Ifnoresponsible canbeidentified,thecompensationshallbepaidby:从责任部门的日常绩效提成中扣Adeductionfromtheroutineperformancecommissionoftheresponsibledepartment;从责任部门年度奖金总额中扣除Adeductionfromthetotalannualbonusoftheresponsible从酒店年度奖金总额中扣Adeductionfromthetotalannualbonusofthe 3、无法赔偿责任的资产损失，计入酒店成本费用，不再向以后年度结转。ThelossofassetsCannotbecompensated,bookinginthehocurrentcost,Thebalancewillnotturnforthefollowingyear.4、酒店管理公司每年根据资产净损失率对酒店进行，包括对酒店总资产净损失率及餐饮和客房OE类资产净损失率分别进行，通报批评净损失率排五名的酒店和酒店管理层。Everyyear,WandaHos&Resortsusethenetlossrateofassets(includingthenetlossrateofthetotalassetsandtheOEassetsinFoods&BeveragesandHousekee)torankthehos,andcirculateanoticeofcriticismofTop5highest-losshosandthemanagementthereof.二、固定资产盘点管Inventorymanagementoffixed（一）盘点范Inventory凡属于酒店管理和使用的固定资产都要纳入固定资产盘点范围，主要包括。Allfixedassetsunderthecontrolanduseofho sshallbeincludedinthescopeoffixedassetinventory,mainlyincluding:1、酒店自购固定资产Fixedassetspurchasedbyho 2、从项目公司交接的固定资产Fixedassetshandedoverbytheproject3、通过其他途径获取的固定资产Fixedassetsacquiredbyother（二）盘点周Inventory1、筹开酒店在开业后3个月内完成一次固定资产盘点Thefixedassetsofapre-openingho shallbeinventoriedwithin3monthsafteritsopening.2、运营酒店每年度进行固定资产盘点，盘点工作必须在每年的31日之前完成Thefixedassetsofanoperatingho shallbeinventoriedonannualbasisandbeforeDecember31.3、岗位调整时，对其责任范围内的固定资产进行盘点Incaseofanyadjustmenttoanyposition,thefixedassetswithhis/herareaofresponsibilityshallbeinventoried.（三）盘点责Inventory固定资产盘点责任人包括固定资产使用者、使用部门、酒店总经理。Theresponsible soffixedassetinventoryshallincludetheassetusers,headsofuserdepartmentsandGeneralManagerofeachho 1、固定资产使用者对自己使用和负责的固定资产盘点结果负Usersoffixedassetsshallberesponsiblefortheinventoryresultsoffixedassetsundertheiruseorcontrol.2、固定资产使用部门对本部门的固定资产盘点结果负责Headsofuserdepartmentsshallberesponsiblefortheinventoryresultsoffixedassetsownedbytheirowndepartments.3、总经理对全酒店的固定资产盘点结果负责TheGeneralManagerasthe shallberesponsiblefortheinventoryresultsoffixedassetsofhis/herho.（四）盘点组 1、酒店固定资产管理员和部门资产管理员组织盘点工Anassetmanagementofficerdesignatedbyahooradepartmentshallanizetheinventorywork.2、酒店财务部在年度固定资产盘点前一个月发出盘点时间安排及分部门盘点，明确自盘和正式盘点的时间；酒店财务部在开业固定资产盘点前3天发出盘点时间安排及分部门盘点。Onemonthbeforethefixedassetinventory,theFinanceDepartmentofahoshallissueaninventoryscheduleandacheckinglistfordifferentdepartmentsofthehotosetoutthetimeforself-inventoryofdepartmentsandtheformalinventory.Forfixedassetinventoryattheopeningofaho,theissuingofaninventoryscheduleandacheckinglistbytheFinanceDepartmentofthehoshallbe3daysinadvance.3、盘点由固定资产使用者、部门资产管理员及酒店固定资产管理员参加，托管酒店还要有业主方参加。Thefixedassetusers,thefixedassetmanagementofficersofdepartmentsandteralfixedassetmanagementofficerineachho,orsometimeseventhe nelappointedbytheOwners(applicabletothemanagedhos)shallparticipateintheinventory.4、盘点要在安排的时间内完成，不允许分次盘点Theinventoryshallbecompletedwithinthegiventimeonaone-offbasis,andpartialinventoryshallnotbeallowed.5、部门固定资产盘点结果（附件1：固定资产盘点表）由盘点参与者及部门签字确认。Theinventoryresults(Annex1:FixedAssetInventorySheet)offixedassetsofdepartmentsshallbesubjecttosignatureconformationbytheinventoryparticipantsandtheheadsofdepartments.6、酒店固定资产盘点结果以固定资产盘点表（附件1：固定资产盘点表）和盘点报告（附件2：固定资产盘点报告）的形式由固定资产管Theinventoryresultsoffixedassetofeachho,afterbeingsummarizedbyfixedassetmanagementofficersinformoffixedassetinventorysheet(Annex1:FixedAssetInventorySheet)andinventoryreport(Annex2:FixedAssetInventoryReport),shallbesubmittedtoFinanceControllerandGeneralManagerofthehoforsignatureconfirmation.（五）盘点报Inventory固定资产盘点报告按照附件2（附件2：固定资产盘点报告）格式和内容撰写；盘点报告中需清晰记载盘盈盘亏额及赔偿方案，上报酒店管理公司财务部和营运部备案。FixedassetinventoryreportshallbepreparedinaccordancewiththeformatandcontentrequirementssetoutinAnnex2(Annex2:FixedAssetInventoryReport).InventoryprofitorlossandthecompensationprogramshallbeelaboratedintheinventoryreportandreportedtotheFinanceDepartmentandOperationDepartmentofWandaHos&Resortsforrecordpurpose.（六）盘点结果跟Inventoryresultfollow-1、经核实后，签字版的盘点结果作为账务调整和处理的依据Theconfirmedinventoryresultshallbeusedasthebasisforaccountingadjustmentandtreatment.2、经核实的固定资产盘亏额，需由责任人按照固定资产账面原值或重置价值进行赔偿。赔偿方式根据本制度第一、（五）的要求确定。Theverifiedinventorylossoffixedassetsshallbecompensatedbythe atthecarryingvalueorreplacementcostofthefixedassetsinquestion,withthecompensationmodedeterminedaccordingtoparagraph(V)ofsubchapterIofthis三、OE盘点管OEinventory（一）盘点范Inventory1、餐饮和客房玻、瓷、金银、不锈钢刀叉和布草（棉织品）Glassware,porcelains,gold&silver&stainlesssteelknivesandforks,aswellaslinens(cottonfabrics)inFoods&BeveragesandHousekee.2、上述OE物资单价在5元（不含5元）以下的不列入盘点范围OEswithaunitvaluebelow5yuan(exclusive)shallnotbeincludedintheinventoryscope.（二）盘点周Inventory1、OE资产自盘的时间由使用部门根据营运部下发的万酒管营〔2014〕004号的要求确Thetimeforself-inventoryofOEassetsshallbedeterminedbyuserdepartmentsaccordingto No.:WJGYZ(2014)004)issuedbytheOperationDepartment.2、每季度最后一个月25日前全面进行OE季度盘点All-roundquarterlyinventoryshallbemadebeforethe25thdayoflastmonthineachquarter.3、筹开酒店第一次盘点视同季度盘点，此后的OE盘点按季度进。Theinventoryofpre-openinghosshallbeconsideredasaquarterlyinventory,andtheOEinventorieslatershallbemadeonquarterly（三）盘点责InventoryOE盘点责任人主要包括OE使用者、使用部门、酒店总经。Theresponsible sofOEinventoryshallincludeOEusers,headsofuserdepartmentsandGeneralManagerofeachho 1、OE使用者对自己使用和负责的OE资产盘点结果负责OEusersshallberesponsiblefortheinventoryresultsoffixedassetsundertheiruseorcontrol.2、OE使用部门对本部门的OE资产盘点结果负责HeadsofuserdepartmentsofOEassetsshallberesponsiblefortheinventoryresultsoffixedassetsoftheirowndepartments.3、总经理对全酒店的OE资产盘点结果负责TheGeneralManagerasthe shallberesponsiblefortheinventoryresultsofallOEassetsofhis/herho.（四）盘点组 1、酒店财务或其指定代表、餐饮部和客房部组织OE季度盘点工作。HofinancialdirectororthedesigneetogetherwithheadsofFoods&BeveragesandHousekeeofeachhoshallanizethequarterlyinventoryofOEassets.2、酒店财务部最晚在OE季度盘点开始两周前发出季度盘点安排，明确盘点时间、每个部门的盘点，同时发出盘点。TheFinanceDepartmentofeachhoshallissuetheinventory paniedwithacheckinglisttoclarifytheinventorytimeandtheinventoryresponsible sofeachdepartmentatleasttwoweeksbeforethequarterlyOEinventory.3、盘点开始前，结束所有与OE相关的账务处理，包括：收货、发出、调转、报损、售出、借出及其他调整。AllaccountingtreatmentrelatedtoOE,includingreceipt,delivery,internalswitches,damagereport,sales,lendingandotheradjustments,shallbecompletedbeforetheinventory.4、除管事部库房外，应将全部物品集中并按要求分类摆放，提前做好自盘工作，准确填写物品名称和数量并签字确认，以方便财务部安排复盘。ExceptthestorehouseofStewardDepartment,allinventoriesofeachdepartmentshallbegathered,categorizedandplacedasrequired.Eachdepartmentshallconductself-inventoryinadvance,makeanaccuratelistofthenameandtyofstocks,andsignsuchlistforconfirmation,soastofacilitatetheinventoryrecheckingbytheFinanceDepartment.5、正式盘点由OE使用部门参与、财务部复盘共同操作Theformalinventoryshallbemadebythe nelappointedbytheOEuserdepartmentsandtheinventoryrechecking neloftheFinanceDepartment.6、盘点要在安排的时间内完成，不允许分次盘点Theinventoryshallbecompletedwithinthegiventimeonaone-offbasis,andpartialinventoryshallnotbeallowed.7、使用部门经理需对盘点差异和解释，并最终由使用部门在盘点表上签字确认，盘点结束后5个工作日内将确认后的盘点Investigationandinterpretationontheinventorydeviationshallbemadebymanagersofuserdepartments,andtheinventorysheetshallbesignedbytheheadsofuserdepartmentsandthensubmittedtoFinanceDepartmentofthehowithin5workingdaysafterthecompletionofinventory.8、财务部汇总签确的盘点后，在5个工作日内完成酒OE资产盘点报Afterthereceiptofallthesignedinventorysheetsofalldepartments,theFinanceDepartmentshallpreparetheOEassetinventoryreportforthehowithin5workingdays.9、部门OE资产盘点结果以OE资产盘点表（附件3：OE资产盘点TheOEassetinventoryresultsofalldepartments,afterbeingsummarizedbytheFinanceDepartmentinformofOEassetinventorysheet(Annex3:OEAssetInventorySheet)andinventoryreport,shallbesubmittedtotheFinanceControllerandt eralManagerforsignatureconfirmation.（五）盘点报InventoryOE季度盘点报告按照附件4（附件4：OE资产盘点报告）要求的格式和内容撰写；盘点报告中需清晰记载盘盈盘亏额及赔偿方案，上报酒店管理公司财务部和营运部备案。OEquarterinventoryreportshallbepreparedinaccordancewiththeformatandcontentrequirementssetoutinAnnex4(Annex4:OEAssetInventoryReport).InventoryprofitorlossandthecompensationprogramshallbeelaboratedintheinventoryreportandreportedtotheFinanceDepartmentandOperationDepartmentofWandaHos&Resortsforfilingpurpose.（六）盘点结果跟Inventoryresultfollow-1、经核实后，签字版的OE资产盘点表作为调整OE台账的依据TheverifiedandsignedOEassetinventorysheetshallbeusedasthebasisforOEledgers.2、的OE资产损失额，需由责任部门按照OE账面原值或重置价值进行赔偿，OE资产损失标准根据营运部下发的万酒管营字〔2014〕004号的要求确定。赔偿方式根据本制度第一、（五）的要求确定。ExcessiveOEassetlossesshallbecompensatedbytheresponsibledepartmentatthecarryingvalueorreplacementcostoftheOEassets,withthelosscriteriaofOEassetsdeterminedaccordingto WJGYZ(2014)004)issuedbytheOperationDepartment.Pleaserefertoparagraph(V)ofsubchapterIofthisGuidanceforcompensationmode.四、OE之外的低值易耗品盘点管Inventorymanagementofnon-OElow-value（一）盘点范Inventory除OE之外的单位价值超过200元的低值易耗品Non-OElow-valueconsumableswithaunitvalueexceeding200yuanshallbeincludedintheinventoryscope.（二）盘点周Inventory1、使用者和使用部门根据管理需要，自行安排OE之外低值易耗品Usersandtheuserdepartmentsshallarrangetheroutineinventoryofnon-OElow-valueconsumablestomeetmanagementneeds.2、酒店按年度组织除OE之外低值易耗品盘点，每年1130日前Eachhoshallanizetheinventoryofnon-OElow-valueconsumablesonannualbasis,andissuerelevantinventoryreportbeforeNovember30everyyear.（三）盘点责Inventory低值易耗品盘点责任人主要有使用者、使用部门、酒店总理Theresponsible softheinventorylow-valueconsumablesshallincludeusers,headsofuserdepartmentsandgeneralmanagersofeachho 1、低值易耗品使用者对自己使用和负责的低值易耗品盘点结。Usersoflow-valueconsumablesshallberesponsiblefortheinventoryresultsoflow-valueconsumablesundertheiruseorcontrol.2、低值易耗品使用部门对本部门的低值易耗品盘点结果负。Userdepartmentsoflow-valueconsumablesshallberesponsiblefortheinventoryresultsoflow-valueconsumablesoftheirowndepartments.3、总经理对全酒店的低值易耗品盘点结果负责 eralManagerasthe shallberesponsiblefortheinventoryresultsofalllow-valueconsumablesofhis/herho.（四）盘点组 1、酒店财务或其指定代表、组织低值易耗品年Hofinancialdirectororthedesigneeanddepartmentheadsofeachhoshallanizetheannualinventoryoflow-valueconsumables.2、酒店财务部在年度低值易耗品盘点开始两周前发出盘点通知，明确盘点时间、每个部门的盘点，同时发出盘点。TheFinanceDepartmentofeachhoshallissuetheinventory paniedwithacheckinglisttoclarifytheinventorytimeandtheinventoryresponsible sofeachdepartmentatleasttwoweeksbeforetheannualinventoryoflow-valueconsumables.3、盘点开始前，结束所有与低值易耗品相关的账务处理，包括：收货、发出、调转、报损、售出、借出及其他调整。Allaccountingtreatmentrelatedtolow-valueconsumables,includingreceipt,delivery,internalswitches,damagereport,sales,lendingandotheradjustments,shallbecompletedbeforetheinventory.4、应提前做好自盘工作，准确填写物品名称和数量并签字确认，以方便财务部安排复盘。Eachdepartmentshallconductself-inventoryinadvance,makeanaccuratelistofthenameandtyofstocks,andsignsuchlistforconfirmation,soastofacilitatetheinventoryrecheckingbytheFinanceDepartment.5、正式盘点由低值易耗品使用部门参与、财务部复盘共同Theformalinventoryshallbemadebythe nelappointedbytheuserdepartmentsoflow-valueconsumablesandtheinventoryneloftheFinance6、盘点要在安排的时间内完成，不允许多次盘点Theinventoryshallbecompletedwithinthegiventimeonaone-offbasis,andpartialinventoryshallnotbeallowed.7、使用部门需对盘点差异和解释，并最终在盘点表上签字确认，盘点结束后5个工作日内将签确的盘点表交酒店财务部。Investigationandinterpretationontheinventorydeviationshallbemadebymanagersofuserdepartments,andtheinventorysheetshallbesignedbytheheadsofuserdepartmentsandthensubmittedtoFinanceDepartmentofthehowithin5workingdaysafterthecompletionofinventory.8、酒店财务部汇总签确的盘点表后，在5个工作日内完成酒Afterthereceiptofallthesignedinventorysheetsofalldepartments,theFinanceDepartmentshallpreparetheinventoryreportoflow-valueconsumablesforthehowithin5workingdays.9、低值易耗品盘点结果以低值易耗品盘点表（附件5：低值易耗品盘点表）和年度低值易耗品盘点报告的形式由财务部汇总后报酒店财务总监及酒店总经理签字确认。Theinventoryresultsinconnectionwithlow-valueconsumablesofalldepartments,afterbeingsummarizedbytheFinanceDepartmentinformofinventorysheetoflow-valueconsumables(Annex5:InventorySheetofLow-ValueConsumables)andinventoryreport,shallbesubmittedtotheFinanceControllerandt eralManagerforsignatureconfirmation.（五）盘点报Inventory低值易耗品年度盘点报告按照附件6（附件6：低值易耗品盘点报告）要求的格式和内容撰写；盘点报告中需明确低值易耗品损失Inventoryreportoflow-valueconsumablesshallbepreparedinaccordancewiththeformatandcontentrequirementssetoutinAnnex6(Annex6:InventoryReportofLow-ValueConsumables).AbnormallossandthecompensationprogramshallbeelaboratedintheinventoryreportandreportedtotheFinanceDepartmentandOperationDepartmentofWandaHos&Resortsforrecordpurpose.（六）盘点结果跟Inventoryresultfollow-1、经核实后，签字版的低值易耗品盘点表作为调整低值易耗品台账的依据。Theverifiedandsignedinventorysheetoflow-valueconsumablesshallbeusedasthebasisforledgersofnon-OElow-valueconsumables.2、的低值易耗品损失额，需由责任人按照低值易耗品账面原值或重置价值进行赔偿，赔偿方式根据本制度一、（五）的要求确定。Theabnormallossofnon-OElow-valueconsumablesshallbecompensatedbytheresponsible atthecarryingvalueorreplacementcostofthelow-valueconsumablesinquestion,withthecompensationmodedeterminedaccordingtoparagraph(V)ofsubchapterIofthisGuidance.（七）低值易耗品管理要Managementoflow-value除以上盘点要求外，低值易耗品的日常管理遵照以下规定Inadditiontotheaboveinventoryrequirements,theroutinemanagementoflow-valueconsumablesshallbeinlinewiththefollowingprovisions:1、除初次采购外，申请更新任何失去使用价值后仍存在实物形态的低值易耗品都需要采用以旧换新的方式。Exceptthepurchase,the“oldfornew”principleshallapplytotheapplicationforrenewaloflow-valueconsumableswhichstillexistphysicallyafterthelossofusevalue.2、失去使用价值后仍有实物形态的低值易耗品出现破损时，要由使用部门及时按照酒店的报损程序报损，任何正常报损之外的损失都视为损失。低值易耗品损失额要按照本制度一、（五）的要求进行赔偿。Incaseofdamagesoflow-valueconsumableswhichstillexistphysicallyafterthelossofusevalue,theuserdepartmentshallreportsuchdamagesaccordingtothedamagereportprocedureofthehos.Anylossbeyondthenormallossesshallbedeemedasabnormalloss.Theabnormallossofnon-OElow-valueconsumablesshallbecompensatedasperparagraph(V)ofsubchapterIofthisGuidance.3、申请采购失去使用价值后不再具有实物形态的低值易耗品，通过费用进行控制。Theapplicationforpurchaseoflow-valueconsumableswhichdonotexistphysicallyafterthelossofusevalueshallbecontrolledthroughexpense4、使用资产管理系统对单位价值超过200元的低值易耗品进Thelow-valueconsumableswithunitvalueexceeding200yuanshallbemanagedthroughassetmanagementsystem.Ledgering,damagereport,transfer,purcha