| With the acceleration of economic globalization and development of science& technology nowadays, domestic business environment is becoming more complex and risky. Under such a circumstance, various legal rules and regulations are introduced by our state and it’s extremely important to strengthen and improve internal control system of enterprises. Considering the fact that stock usually shares a high proportion of enterprise assets, administrative authority should pay more attention to internal control of stock. Thus it’s been significantly important to establish and improve an internal control system for hotel stock in this respect. However, internal control system for hotel stock is neither simple internal accounting control nor represents the whole managing process, but more of leakage filling of internal management, standardized management of property protection and operation management and an important link of check and balance.Now domestic hotel industry has already entered a meager profit age. Pros and cons of internal control can directly influence a hotel’s survival and development. Perfecting internal control inventory management system will build up a barrier which can expose fraud and protect assets for the hotel. Thus it can fundamentally improve the effectiveness of the hotel management and eventually realizing the ultimate management target. In order to change the current situation of AB Hotel and improve its competitiveness in this industry, this paper analyses existing problems of AB Hotel through study of the status quo of its internal control for stock as well as put forward proper solutions with combination of internal control theory for stock, which is highly operable.Through the research of this topic, we expect to improve accounting information quality, raise awareness of risk prevention and standardize management order, whose final purpose is to improve business efficiency of AB Hotel and continuously protect the security of enterprise assets. |
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