《浅析金辉酒店财务内部控制存在问题及缓解对策》-毕业论文设计（学术).doc

w 沈 阳 理 工 大 学 毕业设计（论文） 题 目： 浅析金辉酒店财务内部控制 存在问题及缓解对策 系： 经济管理系 专 业： 会 计 学 学生姓名： 指导教师： 年 5 月 31 日 PAGE w 摘 要 随着我国的入世，市场经济在各个行业深入发展，酒店业更是成为我国的朝阳产业，在此过程中，酒店的财务内部控制也愈发显得至关重要。酒店内部控制是指酒店自我约束、自我调节、自我保障的机制。良好的内部控制能够以最快的速度提供产品与服务，促进各经营管理部门协调工作，减少内耗，提高经营管理效率和效果，保护酒店资产安全完整，保障投资者的合法权益，防范风险，优化酒店资源配置，最大限度的提高酒店资源的利用率，实现股东期望的营运目标。 本文以沈阳金辉酒店为背景，联系我国目前酒店财务内部控制的现状，从金辉酒店的现状，发现金辉酒店的内部控制缺乏有效地监督机制、酒店的内部控制制度不健全、法人治理结构、酒店风险意识四个方面存在较大问题，本文根据金辉酒店财务内部控制存在的这些问题为出发点，试图分析原因并探讨这些问题的对策，以寻求酒店财务内部控制水平的不断提高。 关键词：内部控制；财务内部控制；会计信息 Abstract Along with our countrys being WTO entry, the market economy develops thoroughly in each profession, the hotel industry becomes our countrys sunrise industry, during this process, the hotel finance and accounting internal control also increasingly appears very important. The hotel internal control is refers to the hotel self-restraint, the self-adjustment, the self-safeguard mechanism. The good internal control can provide the product and the service by the quickest speed, meets customers needs. Internal controls goal lies in examines each economy run book the authenticity, the accuracy, the reliability, promotes each management and operation department to work coordinated, reduces the internal friction, raises the management and operation efficiency and the effect, protects the hotel property safely complete, safeguards investors legitimate rights and interests, the guard risk, optimizes the hotel resources deployment, maximum limit enhances the hotel resources the use factor, achieves transport business goal which the shareholder expected. This article take the Shenyang gold splendor hotel as a background, relates our country present hotel finance internal control the present situation, from the golden splendor hotels present situation, sends the cash splendor hotel the internal control to lack the supervising mechanism, the hotel internal control system not perfectly, the legal person management structure, the hotel risk a