小型餐饮企业经营中遇到的风险.doc

中小型餐饮企业内部现金流缺失的问题 摘要 内部控制制度作为企业管理体系的重要组成部分，在企业生产经营活动中有着举足轻重的作用，中型餐饮业作为服务业的重要产业，是消费市场的重要分支，家庭和私人消费的增多给中型餐饮企业带来很大的发展机遇，为了扩大市场，盲目扩张，导致企业的内部控制制度非常薄弱，因此必须要加强餐饮企业的内部控制制度。本文首先对中型餐饮企业的现状和相关文献进行简要的概述，然后简单的介绍了中型企业及中型餐饮企业内部控制制度的特点，其次分析了中型餐饮企业内部控制制度缺失的问题及原因分析，最后针对中型餐饮企业内部控制制度缺失的问题及原因分析，提出了内控制度管理的若干建议。通过对上海**餐饮管理企业的简单分析，能够更加直观和形象的认识内部控制制度的重要性。通过本文，希望能够使中型餐饮企业管理者引起足够的重视，构建与完善餐饮企业内部控制制度。 关键词：中型餐饮企业 内部控制 制度缺失 Abstract Internal control system as an important part of the enterprise management system, has a pivotal role in the production and business activities of enterprises, medium-sized food and beverage industry as an important industry of the service sector is an important branch of the consumer market, family and private consumption increased to a medium-sized food and beverage companiesbring great opportunities for development, in order to expand the market, the blind expansion, led to the companys internal control system is very weak, and therefore must be to strengthen the internal control system for food and beverage companies. Firstly a brief overview of the status quo of the medium-sized food and beverage companies and related literature, and then a brief introduction of the characteristics of the internal control system of medium-sized and medium-sized food and beverage companies, followed by analysis of the problems and the reasons for the lack of internal control system of the medium-sized food and beverage companies, and finally the analysis of the problems and the reasons for the lack of internal control system of the medium-sized food and beverage companies, and put forward a number of recommendations in the management of the internal control system. Shanghai ** Restaurant Management Enterprises simple, more intuitive and visual understanding of the importance of the internal control system. This article, I hope to be able to make a medium-sized catering business managers to attract enough attention to build and perfect the internal control system of catering ent