本文選題：酒店企業(yè) + 內(nèi)部控制�。� 參考：《安徽大學》2013年碩士論文

【摘要】：近年來,隨著旅游業(yè)的大發(fā)展,酒店企業(yè)作為旅游業(yè)的主體部分,越來越受到人們的重視。然而,在酒店企業(yè)不斷發(fā)展壯大的同時,酒店企業(yè)面臨的經(jīng)營風險也在不斷擴大,如何控制日益加深的經(jīng)營風險,成為酒店企業(yè)關注的重點。內(nèi)部控制作為企業(yè)管理的一個重要手段,在預防和防范經(jīng)營風險方面起著重要的作用。利用內(nèi)部控制來控制經(jīng)營風險,是目前酒店企業(yè)管理上的新的關注點。然而,不同行業(yè)有不同的特點,我國現(xiàn)有的內(nèi)部控制研究,基本上集中在宏觀層面,關于酒店企業(yè)內(nèi)部控制方面的研究少之又少,全面系統(tǒng)的研究幾乎是空白。本文在對酒店企業(yè)內(nèi)部控制現(xiàn)狀進行調(diào)查的基礎上,認為,當前我國酒店企業(yè)要想做好內(nèi)部控制,就必須從內(nèi)部控制本身出發(fā),對現(xiàn)有的制度進行評價,以全面梳理內(nèi)部控制存在的缺陷,為內(nèi)部控制制度的完善與執(zhí)行提供保障。 本文的研究框架及內(nèi)容如下：第一部分為引言,綜述了研究背景及意義,概括總結(jié)了國內(nèi)外研究現(xiàn)狀,闡述了研究方法和研究思路以及本文的創(chuàng)新與不足。第二部分為內(nèi)部控制評價概述,首先介紹了內(nèi)部控制評價的概念和作用,然后闡述了內(nèi)部控制評價的方法和理論基礎,為下文內(nèi)部控制評價體系的構(gòu)建和實施打下基礎。第三部分為酒店企業(yè)內(nèi)部控制現(xiàn)狀分析,首先綜述了酒店企業(yè)經(jīng)營管理上的特點,指出內(nèi)部控制對酒店企業(yè)的適用性。然后,通過問卷調(diào)查的方式,收集整理了酒店企業(yè)內(nèi)部控制存在的問題,對酒店企業(yè)內(nèi)部控制現(xiàn)狀進行了分析。接著,在以上分析的基礎上,提出酒店企業(yè)進行內(nèi)部控制評價的必要性。第四部分為酒店企業(yè)內(nèi)部控制評價體系構(gòu)建,全面闡述了酒店企業(yè)內(nèi)部控制評價的目的、主體、客體、程序,并從設計完整性和執(zhí)行有效性兩個方面構(gòu)建了評價指標體系,最后簡單介紹了酒店企業(yè)內(nèi)部控制評價報告。第五部分選取在酒店企業(yè)中具有代表性的X酒店進行案例應用,詳細介紹了內(nèi)部控制評價工作步驟,以及如何運用內(nèi)部控制評價指標體系和方法得出評價結(jié)果的全過程,并且對評價結(jié)果進行了細致的分析。第六部分是結(jié)束語,在前文對內(nèi)部控制評價理論及應用研究的基礎上,對酒店企業(yè)內(nèi)部控制提出了政策建議。 本文的創(chuàng)新及特色在于,在設計視角上,以酒店企業(yè)為研究對象,對酒店企業(yè)內(nèi)部控制評價進行了系統(tǒng)的集中研究,為酒店企業(yè)構(gòu)建了從起點到終點的一整套完整的內(nèi)部控制評價體系。在評價指標體系的設計上,本文結(jié)合酒店企業(yè)自身特點,以《企業(yè)內(nèi)部控制指引》為藍本,從設計完整性和執(zhí)行有效性兩個方面出發(fā),設計了兩套適合酒店企業(yè)的操作簡便適用性強的評價指標體體系,彌補了酒店企業(yè)內(nèi)部控制評價方面分散性的不足,具有很強的實用價值。
[Abstract]:In recent years, with the development of tourism, hotel enterprises, as the main part of tourism, have been paid more and more attention. However, with the continuous development of hotel enterprises, the management risks faced by hotel enterprises are also expanding. How to control the increasingly deepening business risks has become the focus of attention of hotel enterprises. As an important means of enterprise management, internal control plays an important role in preventing and preventing business risks. Using internal control to control management risk is a new concern in hotel management. However, different industries have different characteristics, the existing research on internal control in China is basically focused on the macro level, the research on the internal control of hotel enterprises is very little, and the overall and systematic research is almost blank. Based on the investigation of the present situation of the internal control of the hotel enterprises, this paper holds that if the present hotel enterprises want to do the internal control well, they must evaluate the existing system from the perspective of the internal control itself. In order to comb the defects of internal control, to provide protection for the perfection and implementation of internal control system. The research framework and contents of this paper are as follows: the first part is the introduction, which summarizes the research background and significance, summarizes the current research situation at home and abroad, expounds the research methods and research ideas, as well as the innovation and deficiency of this paper. The second part is an overview of internal control evaluation. Firstly, it introduces the concept and function of internal control evaluation, and then expounds the methods and theoretical basis of internal control evaluation, which lays a foundation for the construction and implementation of internal control evaluation system. The third part is the analysis of the present situation of the hotel enterprise internal control. Firstly, it summarizes the characteristics of the hotel enterprise management and points out the applicability of the internal control to the hotel enterprise. Then, by means of questionnaire survey, this paper collects and collates the problems existing in the internal control of hotel enterprises, and analyzes the present situation of the internal control of hotel enterprises. Then, on the basis of the above analysis, the necessity of internal control evaluation of hotel enterprises is put forward. The fourth part is the construction of the evaluation system of the internal control of the hotel enterprise. The purpose, subject, object, procedure of the evaluation of the internal control of the hotel enterprise are expounded, and the evaluation index system is constructed from the aspects of the design integrity and the execution validity. Finally, a brief introduction of the hotel enterprise internal control evaluation report. The fifth part selects X hotel which is representative in the hotel enterprise to carry on the case application, has introduced the internal control appraisal work step in detail, as well as how to use the internal control appraisal index system and the method to obtain the appraisal result the entire process. The evaluation results are analyzed in detail. The sixth part is the conclusion, on the basis of the previous research on the theory and application of internal control evaluation, the paper puts forward some policy recommendations on the internal control of hotel enterprises. The innovation and characteristic of this paper is that, from the design angle of view, taking hotel enterprise as the research object, the evaluation of the internal control of the hotel enterprise has been systematically and centrally studied. Set up a complete set of internal control evaluation system from the beginning to the end for the hotel enterprises. In the design of evaluation index system, this paper combines the characteristics of hotel enterprises, taking "Enterprise Internal Control guidelines" as the blueprint, starting from two aspects: design integrity and implementation effectiveness. This paper designs two sets of evaluation index system, which is suitable for hotel enterprises, which is easy to operate and has strong applicability, which makes up for the lack of dispersion in the evaluation of internal control of hotel enterprises, and has a strong practical value.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F719

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本文編號：2009805