【摘要】：面對經(jīng)濟(jì)全球化加速形成及信息技術(shù)不斷普及的國際大背景，和國內(nèi)商業(yè)環(huán)境日趨復(fù)雜、各種風(fēng)險(xiǎn)日益增加及國家部委相關(guān)文件的出臺(tái)等多種因素的影響，加強(qiáng)和完善企業(yè)內(nèi)部控制顯得尤為重要。加強(qiáng)企業(yè)內(nèi)部控制不僅能改善企業(yè)會(huì)計(jì)信息質(zhì)量，還能加強(qiáng)企業(yè)的風(fēng)險(xiǎn)防范意識(shí)，規(guī)范其經(jīng)營管理活動(dòng)，提高企業(yè)的經(jīng)營效率，保護(hù)企業(yè)資產(chǎn)的安全。 酒店，是一種典型的服務(wù)性企業(yè)。近年來，隨著酒店的蓬勃發(fā)展和市場競爭的日益加劇，酒店業(yè)已從高利潤時(shí)代步入微利時(shí)代。會(huì)計(jì)信息的失真、酒店資產(chǎn)的流失等問題不斷滋生，，薄弱的內(nèi)部控制已成為了嚴(yán)重制約酒店生存發(fā)展的瓶頸。酒店如何提高其經(jīng)營管理水平？如何提高風(fēng)險(xiǎn)防范能力？如何加強(qiáng)和規(guī)范其內(nèi)部控制？如何確保內(nèi)部控制的高效執(zhí)行？已成為酒店管理者們不得不思考的重要問題。 本文以內(nèi)部控制理論為基礎(chǔ)，以AB酒店的內(nèi)部控制為研究對象，對AB酒店內(nèi)部控制存在的問題進(jìn)行深入分析，并針對這些問題提出相應(yīng)的改進(jìn)措施，以期幫助AB酒店改變現(xiàn)狀，提高其競爭力。 全文內(nèi)容從理論到實(shí)踐，始終圍繞的是如何建立一種揭露錯(cuò)弊、堵塞漏洞、保護(hù)財(cái)產(chǎn)以及對整個(gè)經(jīng)營過程進(jìn)行檢查、調(diào)整、制約的自動(dòng)機(jī)制。針對當(dāng)前酒店普遍存在的內(nèi)部控制問題提出具體的改進(jìn)對策，具有較強(qiáng)的操作性。
[Abstract]:In the face of the international background of the accelerated formation of economic globalization and the continuous popularization of information technology, and the increasingly complex domestic business environment, the increasing risks and the publication of relevant documents of national ministries and commissions, etc. It is particularly important to strengthen and perfect the internal control of enterprises. Strengthening the internal control of enterprises can not only improve the quality of enterprise accounting information, but also strengthen the risk prevention consciousness of enterprises, standardize their management activities, improve the management efficiency of enterprises, and protect the safety of enterprise assets. Hotel, is a typical service enterprise. In recent years, with the vigorous development of hotels and the increasingly fierce market competition, the hotel industry has entered the era of low profit from the era of high profits. With the distortion of accounting information and the loss of hotel assets, weak internal control has become the bottleneck of hotel survival and development. How can the hotel improve its management level? How to improve the ability of risk prevention? How to strengthen and standardize its internal control? How to ensure the efficient implementation of internal control? Has become the hotel managers have to think about important issues. Based on the theory of internal control and taking the internal control of AB hotel as the research object, this paper makes a deep analysis of the problems existing in the internal control of the AB hotel, and puts forward corresponding improvement measures to help the AB hotel to change the present situation. Improve its competitiveness. From theory to practice, the full text always revolves around how to establish an automatic mechanism to expose malpractices, plug loopholes, protect property and check, adjust and restrict the whole business process. Aiming at the common problems of internal control in hotels at present, this paper puts forward concrete improvement countermeasures, which has strong maneuverability.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F719

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