毕业设计（论文）理工宾馆内部控制体系设计与实施方案.docVIP

理工宾馆内部控制体系设计与实施方案 摘 要 目前，我国企事业单位附属的宾馆业得到了快速的发展，其竞争激烈。在面对竞争压力下，如何在适应外部环境变化的同时，更有效地利用内部资源，成为面临的一个重要问题。本文分析内部控制研究的背景和意义，阐述了内部控制理论宾馆内部控制的现状。以内部控制理为基础，分别从货币资金、成本费用应收账款收入业务的管理对理工宾馆的内部控制体系进行了分析评价。通过上述，理工宾馆内部控制体系中不健全，不规范问题改进方案。 在从宏观层面利用定性的方法，评价宾馆内部控制状况从微观层面，利用定量方法，对具体指标进行量化评价定性与定量有效结合，完善了内部控制评价体系。建立合理、有效的内部控制体系，是解决当前理工宾馆中管理混乱，提高经济效益和维护所有者权益重要措施。 内部控制体系， 内部会计控制， 设计流程 Technical guesthouse internal control system design and implementation plan Abstract At present, our country business unit attached guesthouse industry obtained the fast development; its competition is day by day intense. In faces under the competition pressure, how while adapts external environment change, effectively uses the internal resources, and becomes an important question which the guesthouse faces. In view of this question, this article takes technical guesthouse as example thorough research. This article through the analysis internal control research background and the significance, elaborated the internal control theory and the guesthouse internal control present situation. Take the internal control theory as the foundation, separately from the monetary fund, the cost expense, the receivable account funds, the income service and so on the management has carried on the analysis appraisal to the technical guesthouse internal control system. Through the above research, proposed in the technical guesthouse internal control system is not perfect, not question and so on standard improvement program. This article from macroscopic stratification plane use qualitative method, appraisal technical guesthouse internal control condition; from the microscopic stratification plane, the use quota method, carries on the quantification appraisal to the concrete target. Will determine the nature of with the quantitative investigation effective union, has consummated the technical guesthouse internal control appraisal system. Summarizes, reasonably establishes, the effective internal control system, is in the solut