Study On Internal Control Evaluation System For Hotel Enterprise

In recent years, with the rapid development of tourism, hotel enterprise as a main part of the tourism industry is getting more and more attention from us. On the one hand, the hotel enterprise continues to grow. However, at the same time, it is facing operational risks, including how to control operational risks and the deepening of the focus on hotel enterprise. Internal control as an important means of enterprise management plays an important role in the prevention and guard against operational risks. However, different industries have different characteristics, our existing internal control, largely concentrated in the macro-level, very few studies about the hotel enterprise internal control, a comprehensive and systematic study is almost empty. In this paper, on the basis of the investigation Hotel Enterprise Internal Control status quo that our country hotel enterprises in order to do a good job of internal control, it is necessary to depart from the internal control, to evaluate the existing system to comprehensive carding internal control exist defects, to provide protection for the improvement and implementation of the internal control system.This study mainly focused on the following issues:Firstly, is it necessary for the hotel enterprise to have internal control evaluation? What is the necessity of internal control evaluation? Secondly, what kind of evaluation method that best fit to the actual hotel? Thirdly, what kind of evaluation index system that best meets the needs of enterprises of the hotel?The framework and content of this study are as follows:The first part is an introduction, background and significance of the study。It summarizes the research status of research methods and ideas as well as innovation of this paper and shortcomings. The second part is of internal control evaluation overview. It firstly introduced the concept and role of the internal control evaluation, and then describes the internal control evaluation methods and theoretical basis; below internal control evaluation system construction and implementation lay the foundation for. The third part is the hotel internal control Analysis, first of all on the hotel business management and point out the applicability of the hotel company’s internal control. Then, through questionnaires, it collected a Hotel Enterprise Internal Control Problems, the Hotel Enterprise Internal Control status quo analysis. Then, on the basis of the above analysis, it proposed hotel enterprises the need for evaluation of internal control. The fourth part is the hotel internal control evaluation system to build a comprehensive exposition of the hotel purpose of the evaluation of internal control, the main object, the program and evaluation index system is constructed from two aspects of the design integrity and effectiveness of the implementation, and finally a brief introduction the hotel’s internal control evaluation report. The fifth part of the selected representative of X in the hotel business hotel, built on the fourth part of the internal control evaluation system for application analysis, a comprehensive introduction to the system the X Hotel to carry out the process of evaluation of internal control as well as evaluating the results of the draw process and evaluation of the results of a detailed analysis. Part VI Conclusion, on the basis of internal control evaluation theory and applied research, the hotel’s corporate internal control policy recommendations.Innovation and features in this paper is as follows. From the empirical perspective, researching on hotel companies and systematic studying of the Hotel Evaluation of Internal Control,which can build a complete set of internal control evaluation system from beginning to the end and make up for the lack of hotel enterprise internal control evaluation dispersion. In the design of the evaluation index system, this paper combine the characteristics of hotel companies, base on the internal control guidelines modeled for the practice, designed two sets of convenient operation and applicability evaluation index systems which are suitable for hotel companies, has a strong practical value.