Study On The Internal Control Of Small And Medium Sized Hotels In China

Entering 21 century,with the advent of the third industrial revolution dominated by information technology,the economic globalization has been rapidly formed.In the Internet era,enterprises should not only rely on information technology to enhance operational efficiency,but also use the necessary internal control means to improve the accounting information quality and management level.After a hundred years,the hotel industry has begun to change from the era of pursuing high profits in the past into the current highly competitive era of small profits and good sales and service for survival.The profit of hotel and the results of business are closely related with the internal control level of the hotel.In addition,the internal control plays a crucial role in accounting information distortion and asset loss management problems of business operation,and the risk preventing and controlling level of the enterprise,which should be thought deeply and paid attention to by the hotel manager.The theoretical basis of this paper is the theory of internal control.By tanking the B Hotel as the research object of internal control,and combining with the author's working experience in the company,the author analyzes and studies a series of problems about hotel's internal control from shallow to deep.And then he puts forward improving the hotel from the control program,control system,management-control vulnerability and other aspects in the later paper.The content of this paper has a certain degree of operability.It carries out the in-depth analysis starting from the theoretical practice,and designs the mechanism to block the bug found in the operation,thus protecting the hotel's assets safety in practice.This paper advocates hotel's enterprises operators to regularly check and examine by themselves,they can proceed from their actual conditions,suitably change their strategies and formulate the internal control system with restrained conditions.This paper hopes to help the small and medium-sized boutique hotels that their amount of guest rooms is controlled about two hundreds to recognize the importance of internal control,and inspire them to change their internal control environment,which amount and management level is similar to the case hotel,thus promoting the management level of the enterprises.