【论文】如家酒店内部控制问题研究.pdf

如家酒店内部控制问题研究 摘 要 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有很多不足之处，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。所以极有必要理清 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。 本文以酒店内部控制的目标、原则等内部控制理论为基础，选取如家酒店的 内部环境控制和内部会计控制为研究对象，对如家酒店的控制环境和销售与收 款、采购与付款以及成本费用这三个最容易出现问题的会计控制存在的缺陷和不 足进行充分的分析，并对其提出了改进建议，并对关键环节设计了新的流程图。 以期能为我国酒店企业建立、执行和评价内部控制体系的实践提供一些思路和参 考意见。 关键词：内部控制 ， 酒店 ， 控制环境 ， 会计控制 I 如家酒店内部控制问题研究 Abstract The importance of constructing and implementing internal control system in enterprises has been recognized, 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 institutional construction and standardize the design and execution of the internal control system. Because of this, the article has carried out analysis and explains. This article is based on the theory of hotel internal control objectives and principles, select RuJia hotel internal environment control and internal accounting control for object of study , analyzes internal control environment and the deficiency and insufficiency of its accounting control in three segments （including sales and collections、purchasing and payment 、costs and expenditures ）which easily cause some problems, and redesigns its system.. The article is aimed to provide an idea and direction for the practice of internal control in hotels. Key words ：internal control ， hotel control environmental ， accounting control II