Research On The Effectiveness Evaluation And Application Of Internal Control In Hotel Industry Based On Entropy Weight Method

The hotel industry,which has experienced three years of epidemic test,has suffered continuous impact in many uncertainties.And it also had a negative impact on the development of the hotel.With the end of the COVID-19 pandemic,the hotel industry began to return to the normal operation stage,which is also a profound change to the hotel industry.After three years of the COVID-19,the hotel consumer groups have changed,and consumer demand and requirements for products have also changed significantly.With the overall recovery of the hotel industry,all hotel brands will increase their market investment and seize the recovery dividend,which will also lead to fierce competition in the hotel industry,which also puts forward higher requirements for the core competence construction of the hotel group.In order to ensure the long-term and stable development of the hotel,it is particularly necessary to continuously improve its management level.The establishment of perfect internal control system is an effective way to achieve this goal..Based on the existing research results of scholars,this paper refers to the " Basic Norms for Enterprise Internal Control" issued in 2008 and its supporting guidelines.According to the five elements of internal control,the evaluation index of the internal control effectiveness evaluation system of the hotel industry is constructed.Then select the data of all listed companies in the hotel industry for five years from 2017 to 2021,and use the entropy weight method to empower the hotel internal control evaluation system constructed,to obtain the proportion of each indicator.Then take H Hotel as an example to analyze,calculate the internal control score of H Hotel from 2017 to 2021 according to the weight of each index.Then analyze the problems in the current internal control system of H Hotel: the internal control environment is not perfect;The company’s strategy formulation is not reasonable;Inadequate ability to cope with risks;There are risks in control activities;There is no independent internal audit department.And put forward relevant suggestions according to the problems and deficiencies of H Hotel.