| Along with the Chinese economy grows strongly,especially with the Olympic Games holded in China, China hotel business have had a rapid development.At present, the international hotel companies have joined in the market of China hotel, the local high-end brands are in a passive position of the hotel industry.In recent years, some well-known international companies on the scandals broke, there is far Guangxia, Bahrain Bank, Enron, there is near GreenKel, such as the Industrial Bank of France, even though these events do not happen exactly the same background, their own complicated reasons, but lost control and internal control factors are the same. Global companies and financial scandals of listed companies in case of internal fraud arising from the strong influence of our country led to internal control-to-business concern.People's understanding of internal control experience from the original meaning of a vague, narrow, and then to clear the meaning of integrity, the process of covering a wider range. The level of development of the theory is always associated with a certain level of socio-economic development of the contact, socio-economic environment has been changed, the theory will also change the internal control theory is no exception. From the overall point of view, the current theory of internal controls as compared with the current economic environment, there are some problems.(1)The traditional internal control theory research results from many areas of the audit, a major constraint on the internal control perspective, very harmful.(2) The current theoretical position of the internal control is not high enough, from the operational level of their interpretation. Not on the side of all-round, the entire process of point of view, as an internal control to study the control system. Wide field of vision research is not enough, there is no formation of a unified system.(3) From an overall point of view, the current theory of internal control has not adapt to the new economic environment, should not from the system point of view of the overall problem. So much emphasis on system construction, to the neglect of monitoring and enforcement; emphasize the elements of management wants to ignore the elements of management based on business processes, such as the implementation.(4) For our country-house hotel enterprises control theory research and practice guidelines are relatively rare operation.Throughout the theoretical development of the internal control process, people experience the definition of internal control from the method measures the phase of the process. In fact, I think internal control should be a complete system, including the concept of past policies, measures and the definition of the process, but it has not stop at this level. Enterprise management of economic activities belong to systems management, internal control should be the concept of a system. In my scenario, the development of internal control should be through a system - the structure - the framework, and finally to the system process. This system consists of a 360°of the "Week" of the elements of this week turn management, use of dynamic business processes, external monitoring, evaluation surrounded amendment. Together, they form an all-round, the whole process of 360°real-time control systems, which ensure the realization of a reasonable business purpose.The purpose of this study, aimed at enterprises of the hotel 360°internal control studies, for the hotel to provide "360-degree security guards" to protect, enhance the level of the hotel industry management and risk prevention capacity, and promote the hotel to sustainable development, improve the hotel industry competitiveness.This thesis will be a long time of internal control theory is applied to refine the hotel this specific industry, go to a specific area of the economy, on the one hand, enriched the hotel management theory, on the other hand, 360°of internal control theory, and further improve and develop the theory of internal control.The arrival of the global financial turmoil leads to the slow down in consumer demand in the hotel, major hotel groups start a more intense competition in order to compete for more limited resources of the market.The international hotel groups continue to accelerate the pace of China's expansion.At the same time,local hotel groups also continuously carry out in the competition.In face of the competitive pressure from home and abroad, how to stand out among the many competitors, will depend on the solid strength of one hotel. Setting up and achieving a reliable internal control,will be very important to one hotel. Setting up and improving the hotel's internal controls will be a great significance for improving the promotion of hotel management and increasing the economic efficiency of enterprises.Internal control system is both a modern passport in the management of economic activities, and an indispensable part of the effective management system. Any hotel, either large or small in scale, or different in the nature, should set up its internal control system based on the specific circumstances of each. The hotel industry, as a Service industry different from the general industrial enterprises and the commercial enterprises ,constitutes a distinct internal control environment and systems from other sectors. However, now, during the researches in the internal controls, very few are complete, operational and based on the hotel's practice .Existing studies of restaurant internal controls are almost focused on the recommendations, lacking for implementation or operational researches. Hotel business have not yet found the ripe guidelines for the special theory of internal control.Our country's hotels, especially the large and medium-sized enterprises, have there own unique characteristics. To study its internal controls, analysis of the characteristics must be based on , and should not copy the general machinery of the theory and practice of business. At present, most of the hotels are not within sophisticated system of internal controls. The hotel's internal controls need further in-depth study .It will be a long-term complicated task to construct and improve the internal control's norms and implementations. Because of this, studies carried out in this article.The first part of this article describes the background and significance of the topics, as well as the current status of theoretical study; the second part of the hotel enterprises the status of internal control, the existing problems and reasons for analysis; The third part mentions the concept of hotel enterprise's 360°internal control and explain the concept; The fourth part designs how to achieve the 360°internal controls; The fifth part analyzes the details of procurement of internal controls as an example of one hotel's stock; Part VI is a summary and outlook. |
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