酒店企业内部控制评价体系研究

发布时间：2018-06-12 13:20

本文选题：酒店企业 + 内部控制　；参考：《安徽大学》2013年硕士论文

【摘要】：近年来,随着旅游业的大发展,酒店企业作为旅游业的主体部分,越来越受到人们的重视。然而,在酒店企业不断发展壮大的同时,酒店企业面临的经营风险也在不断扩大,如何控制日益加深的经营风险,成为酒店企业关注的重点。内部控制作为企业管理的一个重要手段,在预防和防范经营风险方面起着重要的作用。利用内部控制来控制经营风险,是目前酒店企业管理上的新的关注点。然而,不同行业有不同的特点,我国现有的内部控制研究,基本上集中在宏观层面,关于酒店企业内部控制方面的研究少之又少,全面系统的研究几乎是空白。本文在对酒店企业内部控制现状进行调查的基础上,认为,当前我国酒店企业要想做好内部控制,就必须从内部控制本身出发,对现有的制度进行评价,以全面梳理内部控制存在的缺陷,为内部控制制度的完善与执行提供保障。本文的研究框架及内容如下：第一部分为引言,综述了研究背景及意义,概括总结了国内外研究现状,阐述了研究方法和研究思路以及本文的创新与不足。第二部分为内部控制评价概述,首先介绍了内部控制评价的概念和作用,然后阐述了内部控制评价的方法和理论基础,为下文内部控制评价体系的构建和实施打下基础。第三部分为酒店企业内部控制现状分析,首先综述了酒店企业经营管理上的特点,指出内部控制对酒店企业的适用性。然后,通过问卷调查的方式,收集整理了酒店企业内部控制存在的问题,对酒店企业内部控制现状进行了分析。接着,在以上分析的基础上,提出酒店企业进行内部控制评价的必要性。第四部分为酒店企业内部控制评价体系构建,全面阐述了酒店企业内部控制评价的目的、主体、客体、程序,并从设计完整性和执行有效性两个方面构建了评价指标体系,最后简单介绍了酒店企业内部控制评价报告。第五部分选取在酒店企业中具有代表性的X酒店进行案例应用,详细介绍了内部控制评价工作步骤,以及如何运用内部控制评价指标体系和方法得出评价结果的全过程,并且对评价结果进行了细致的分析。第六部分是结束语,在前文对内部控制评价理论及应用研究的基础上,对酒店企业内部控制提出了政策建议。本文的创新及特色在于,在设计视角上,以酒店企业为研究对象,对酒店企业内部控制评价进行了系统的集中研究,为酒店企业构建了从起点到终点的一整套完整的内部控制评价体系。在评价指标体系的设计上,本文结合酒店企业自身特点,以《企业内部控制指引》为蓝本,从设计完整性和执行有效性两个方面出发,设计了两套适合酒店企业的操作简便适用性强的评价指标体体系,弥补了酒店企业内部控制评价方面分散性的不足,具有很强的实用价值。
[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.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F719

【参考文献】