Research Of The Internal Control Of DS Hotel

As the development of the market economy, the tertiary industry has entered into a golden period. As one of the pillar the in the tertiary industry, the hotel industry developed very quickly, the overall size of the industry continually expanding. The development prospects of the domestic hotel industry attracted a large number of investors, which contained many large foreign hotel groups, competition has become intensified. At the same time, new model hotels have emerged, they had impact on the traditional hotel model as well. Many long established hotels have been eliminated in the competition. Although there are many reasons, one of the key point is the obsolete hotel supervise and management model. If the hotel wants to survive in the fierce competition, it must adapt to the changing external environment as well as reform the management concept and explore new management mode. Internal control is one of the important aspects in the enterprise management; it is not only the precondition of enterprise development but also the supervision of the enterprise daily management. So enterprises must improve their own internal control, make sure that internal control really worked and increased the competitiveness of enterprises.In this paper, we briefly reviewed the development stages of internal control theory, described the highest recognition concept which is COSO internal control framework, we also discussed the basic norms and supporting guidelines of the enterprise internal control. Based on the theory, combined with the DS hotel internal control situation, we find out the problems of the DS hotel internal control and analysis reasons for the existing problems, finally we give measures to improve the internal control of the DS hotel. We hope we can take the opportunity to explore the internal control system and make the internal control better applied in enterprise management.This paper is divided into six chapters, the first chapter mainly introduces the background and research purpose, research contents and methods and significance; the second chapter mainly introduces the development of internal control theory, basic content of COSO internal control framework and the five elements of the COSO internal control framework; the third chapter describes the natural condition of the DS hotel organization structure and the internal control situation of DS hotel; the fourth chapter focuses on the existing problems in the DS hotel internal control system and find the reasons; the fifth chapter introduces that based on the DS hotel's overall development strategy, give measures to improve the internal control of the DS hotel.; the sixth chapter are the summarizes of the research conclusion, and put forward the further prospects for future research.