GL旅游集团内部控制相关问题研究

发布时间：2019-06-13 08:14

【摘要】：随着我国经济的快速发展,企业面临的市场竞争日趋激烈,企业只有不断完善自己的内部控制制度,才有可能在未来的市场竞争中取得更快更好的发展。内部控制制度不仅保障着企业各种经营活动的顺利展开,还保证了企业可以维持一个稳定良好的盈利水平,是现代企业管理不可或缺的工具,意义十分重大。此外,建立并完善企业的内部控制制度,对于预防财务造假,防止欺诈舞弊行为,提高企业资本利用效率,提高企业核心竞争力和可持续发展具有积极的意义。作为未来的朝阳产业,旅游行业发展潜力巨大,产业价值不断提高。此外作为国民经济战略性支柱产业,旅游业的发展对经济的企稳回升起了很大的促进作用。根据估算,到2020年,中国将会成为全球最大的旅游目的地国和全球第四大出境旅游客源国。出境游的大量增加带来了两大影响,首先,各大旅行社为了吸引客源,将更加主动的在团队运作、资源整合、品牌塑造等方面提高自身的竞争力；其次,出境游培养了我国消费者的奢侈品消费意识和市场,从而带动了境内免税品业的收入提高。这些对于主营旅行社和免税品销售业务的中国GL集团来讲是极大的利好消息。与此同时,伴随着最新的《旅游法》于2013年10月1日正式实施,整个旅游行业将会面临一次重新洗牌。面对政策因素的冲击及竞争对手的日益扩张,对于旅游类上市公司来说既是挑战也是一种机遇。本文以内部控制基本理论为基础,结合在几个月的深入实践,作出研究和评价,主要分析了GL旅游集团内部控制现状及存在问题,为完善GL旅游集团内部控制制度提出了针对性的改进措施和建议,不仅对GL旅游集团规范内部管理和降低内部风险起到一定的积极作用,也希望可以为旅游类企业实施和完善内部控制提供具有参考性的案例和经验。
[Abstract]:With the rapid development of economy in our country, the market competition faced by enterprises is becoming more and more fierce. Only by constantly perfecting their own internal control system can enterprises achieve faster and better development in the future market competition. The internal control system not only ensures the smooth development of all kinds of business activities, but also ensures that the enterprise can maintain a stable and good profit level. It is an indispensable tool for modern enterprise management, which is of great significance. In addition, the establishment and improvement of the internal control system of enterprises is of positive significance to prevent financial fraud, prevent fraud and fraud, improve the efficiency of capital utilization, and improve the core competitiveness and sustainable development of enterprises. As the sunrise industry in the future, the development potential of tourism industry is great, and the industrial value is constantly improving. In addition, as a strategic pillar industry of the national economy, the development of tourism has played a great role in promoting the stabilization and recovery of the economy. It is estimated that by 2020, China will become the world's largest destination country and the world's fourth largest source of outbound tourists. The large increase of outbound travel has brought about two great influences. First, in order to attract tourists, the major travel agencies will take the initiative to improve their competitiveness in team operation, resource integration, brand shaping and so on. Secondly, outbound travel has cultivated the luxury consumption consciousness and market of Chinese consumers, thus driving the income of domestic duty-free goods industry. These are great good news for China GL Group, which specializes in travel agencies and duty-free commodities sales. At the same time, with the implementation of the latest Tourism Law on October 1, 2013, the entire tourism industry will face a reshuffle. Facing the impact of policy factors and the increasing expansion of competitors, it is both a challenge and an opportunity for tourism listed companies. Based on the basic theory of internal control, combined with the in-depth practice in the past few months, this paper makes research and evaluation, mainly analyzes the present situation and existing problems of internal control of GL tourism group, and puts forward some targeted improvement measures and suggestions for perfecting the internal control system of GL tourism group, which not only plays a positive role in standardizing the internal management of GL tourism group and reducing the internal risk. It is also hoped that it can provide reference cases and experiences for tourism enterprises to implement and improve internal control.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F590.66

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