GY大酒店货币资金内部控制优化研究

发布时间：2018-06-02 02:30

本文选题：GY酒店 + 货币资金　；参考：《西安石油大学》2017年硕士论文

【摘要】：近几年,随着我国第三产业的不断发展,酒店行业之间的竞争也愈发激烈,许多中高端酒店迫切需要转型和升级。一个酒店是否能在行业中站稳,具有较强的竞争能力,服务质量和特色是重要的条件,但是酒店的管理也是酒店发展的硬条件。科学的管理模式、完善的管理制度的核心就是内部控制,其重要的组成部分之一就是货币资金。货币资金内部控制的重点就是货币资金的管理,货币资金可以说是酒店持续运转的血液,风险高、收益率较低、流动性强以及安全性较差的特点,成为最难控制的资产,因此这成为酒店内部控制活动的重中之重。完整、安全、合法和效益的货币资金内部控制可以减少酒店财务管理问题的出现,提升酒店财务人员的工作效率,同时也有利于酒店经营管理目标的更好实现。本文主要是对GY大酒店货币资金内部控制的管理流程进行分析,找出其存在的问题,并提出了相应的优化措施与保障机制。首先,本文系统梳理了现有货币资金内部控制的文献资料,介绍了货币资金内部控制的概念、意义、目标及原则。在此基础上,对酒店货币资金内部控制制度进行研究,了解其组织架构设置、货币资金内部控制流程。然后根据货币资金内控目标的四个方面,即货币资金效益性涉及的资金预算计划与调拨、货币资金完整性涉及的收付阶段、货币资金安全性涉及的资金的清查与管理阶段、货币资金合法性贯穿于资金整个流程管理阶段,分析了GY大酒店货币资金内部控制流程的现状,并根据现状分析出GY大酒店货币资金内部控制管理在这四个方面存在的问题。其次,本文就GY大酒店存在的问题提出了相应的优化措施,通过优化货币资金内部控制流程,可以使GY大酒店货币资金内部控制管理制度更加完善和科学。最后对优化措施提出了相应的保障机制,并对优化措施的有效性进行预期分析。通过对货币资金内部控制流程四个方面的优化研究,建立起一个四位一体的货币资金内部控制管理体系,对GY大酒店货币资金内部控制管理制度的完善与实施有一定的借鉴意义,具有一定的实际应用价值。
[Abstract]:In recent years, with the continuous development of the tertiary industry in China, the competition between the hotel industry is becoming more and more fierce, many high-end hotels urgently need to transform and upgrade. Whether a hotel can stand firmly in the industry, has strong competitive ability, service quality and characteristics are important conditions, but the hotel management is also the hard condition of hotel development. The core of the perfect management system is internal control, and one of its important components is monetary funds. The focus of the internal control of monetary funds is the management of monetary funds, which can be said to be the blood of the continuous operation of hotels, with high risk, low returns, strong liquidity and poor security, making them the most difficult assets to control. So this becomes the most important part of the hotel's internal control activities. Complete, safe, legal and effective internal control of monetary funds can reduce the emergence of hotel financial management problems, improve the working efficiency of hotel financial personnel, and also contribute to the better realization of hotel management objectives. This paper mainly analyzes the internal control flow of GY hotel money funds, finds out the existing problems, and puts forward the corresponding optimization measures and guarantee mechanism. First of all, this paper systematically combs the literature on the internal control of monetary funds, introduces the concept, significance, objectives and principles of the internal control of monetary funds. On this basis, the internal control system of hotel money funds is studied, and the organizational structure and the internal control flow of the money funds are understood. Then according to the four aspects of the internal control target of monetary funds, that is, the budget planning and allocation of funds involved in the effectiveness of monetary funds, the cash receipt and payment stages involved in the integrity of monetary funds, and the check and management stages of funds involved in the security of monetary funds, The legitimacy of money funds runs through the whole process of fund management. This paper analyzes the current situation of the internal control process of GY hotel currency funds, and analyzes the problems in the four aspects of the internal control management of the GY hotel money funds according to the present situation. Secondly, this paper puts forward the corresponding optimization measures for the problems existing in GY Hotel. By optimizing the flow of internal control of monetary funds, the internal control and management system of currency funds of GY Hotel can be made more perfect and scientific. Finally, the corresponding safeguard mechanism is put forward, and the effectiveness of the optimization measures is forecasted. Through the optimization of four aspects of the internal control process of monetary funds, a four-in-one internal control and management system of monetary funds has been established. It can be used for reference in the improvement and implementation of the internal control and management system of currency funds in GY Hotel and has certain practical application value.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F719.2

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