内部控制理论在酒店业中的引入和实施研究

【作者】 刘哲宇；

【导师】 马桂顺；

【作者基本信息】 东北财经大学 ， 旅游管理， 2003， 硕士

【摘要】 我国酒店业经过二十几年的快速发展，已经基本形成按照市场运作的局面，国内酒店数目众多，竞争激烈。伴随世界经济一体化进程，越来越多的国际酒店集团看好中国市场，纷纷登陆，造成目前更为严峻的竞争形势。面对国内和国际两方面的竞争压力，酒店企业如何在适应外部环境变化的同时，更有效地利用企业内部资源，在纷乱的竞争中脱颖而出、形成自己的竞争优势，是摆在企业管理者面前的重要问题。酒店企业对外部环境的良好适应性要建立在对内部的有效协调基础上，因此建立和加强内部控制就成为企业安身立命的基础以及经营发展的保证。 内部控制贯穿于企业经营管理的全过程，是衡量现代企业管理的重要标志。企业建立内部控制制度是为了使之成为一种内在的约束机制，将经营管理各项工作纳入其中，让全体员工自觉遵守并在规范中发挥主动性和创造力，更有效地完成企业预定的目标。尽管目前许多酒店企业已经对建立和实施内部控制的重要性有所认识，并做出了相应的制度建设和实施举措，但是在实际操作过程中还很多不足之处，比如存在于认识上的缺陷，操作中的短视，实施中的不规范等。所以极有必要厘清概念、加强制度建设，并对内部控制的设计和执行进行必要的规范。基于此，文章展开了分析说明。 本文第一部分主要述及酒店企业内部控制建设的必要性和迫切性；第二部分对内部控制的概念和发展现状进行综述，以明确相关理论研究；第三部分通过分析内部控制在酒店管理中的现状，指出目前存在于酒店经营管理中的误区，以及酒店企业内部控制需要注意的重要方面，着重强调内部控制的关键控制点以及控制环境、控制测评等在内部控制建设和实施中的重要作用；第四部分主要涉及酒店内部控制的设计和执行，指出内部控制设计所需反映的内容及其他注意要点，并以餐饮部为例对内部控制做了进一步的设计说明；第五部分对酒店企业实行内部控制进行展望。更多还原

【Abstract】 With the rapid development of more than 20 years, China’s hotel industry has already formed the operation mechanism of the market basically. Because there are so many hotels in domestic market, fierce competition situation came into being. Following the economic integration of the world, more and more international hotel groups have the optimistic view to China’s hotel market, so they enter the market one after another, and cause the extremely severe competition situation at present. Facing the competing pressure from domestic and international, how hotel enterprises utilize resources inside more effectively while adapting to the constantly changeable external environment, and form their own competition advantages from the numerous and disorderly competition, which is the important problem that the enterprise administrators must face. The good adaptability to the external environment of hotel enterprises should be set up on the inside foundation of coordinating effectively. So setting up and strengthening the inner-control has become the foundations of hotel enterprises’ existence, and the assurance of management developing as well.The inner-control runs through the whole course of the enterprise management, and it is the important sign of modern business administration. Enterprises set up inner-control system in order to make it become a kind of inherent tied mechanism, which includes all managerial activities in it. It also can make all the staff observe consciously and give play to creativity in the range of standard, and accomplish the enterprise’s previous goal more effectively. The importance of constructing and implementing inner-control system in enterprises has been recognized by many hotels at present, and they have made the corresponding institutional improvement and implementation, but there are a lot of weak points in the course of practical operating. So it is necessary to make the concepts clear, strengthen the institutionalconstruction and standardize the design and execution of the inner-control system. Because of this, the article has carried out analysis and explains.The first part of this thesis discusses the necessity and urgency that hotel enterprises construct inner-control system. The second part elaborates the concept of inner-control and it’s current development in order to make the relevant theoretical research clear. The third part analyses the current situation that the inner-controls in the hotel management, and points out the mistaken ideas existing in the management of hotels at present and the important aspects that hotel enterprises implement inner-control. It also emphasizes the key points of inner-control. At the same time it refers to the important functions of the control environment and control evaluation etc in constructing and implementing inner-control system. The fourth part involves in inner-control’s design and execution in the hotel mainly, pointing out the inner-control system designs and other main points that should be noticed by the content. Then take the food and beverage department as an example to make further specification to inner-control. The fifth part puts up a prospect for the inner-control in hotel enterprises.更多还原