AB酒店内部控制改进研究
发布时间：2018-11-26 14:35
【摘要】：面对经济全球化加速形成及信息技术不断普及的国际大背景，和国内商业环境日趋复杂、各种风险日益增加及国家部委相关文件的出台等多种因素的影响，加强和完善企业内部控制显得尤为重要。加强企业内部控制不仅能改善企业会计信息质量，还能加强企业的风险防范意识，规范其经营管理活动，提高企业的经营效率，保护企业资产的安全。 酒店，是一种典型的服务性企业。近年来，随着酒店的蓬勃发展和市场竞争的日益加剧，酒店业已从高利润时代步入微利时代。会计信息的失真、酒店资产的流失等问题不断滋生，，薄弱的内部控制已成为了严重制约酒店生存发展的瓶颈。酒店如何提高其经营管理水平？如何提高风险防范能力？如何加强和规范其内部控制？如何确保内部控制的高效执行？已成为酒店管理者们不得不思考的重要问题。 本文以内部控制理论为基础，以AB酒店的内部控制为研究对象，对AB酒店内部控制存在的问题进行深入分析，并针对这些问题提出相应的改进措施，以期帮助AB酒店改变现状，提高其竞争力。 全文内容从理论到实践，始终围绕的是如何建立一种揭露错弊、堵塞漏洞、保护财产以及对整个经营过程进行检查、调整、制约的自动机制。针对当前酒店普遍存在的内部控制问题提出具体的改进对策，具有较强的操作性。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F719
本文编号：2358829
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F719
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