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经济的发展和生产力提高使人们对于生活水平的要求也变得越来越高,餐饮行业由此发展而来。经过多年发展,餐饮企业之间的竞争也越来越激烈。实行有效的内部控制是企业提高经济效益,提升竞争力的核心,但是目前我国较多餐饮企业内部控制制度并不健全。本文就从餐饮企业的特点和企业内部控制的含义和目的入手,分析餐饮企业构建健全的内部控制制度的具体措施,希望能为我国餐饮业的发展提出几点建议。
With the development of economy and the improvement of productivity, people’s living standards are also getting higher and higher. The catering industry has developed from this. After years of development, the competition among catering enterprises is also getting fiercer and fiercer. The implementation of effective internal control is the core of improving economic efficiency and enhancing competitiveness of enterprises. However, at present, the internal control system of more catering enterprises in our country is not perfect. Based on the characteristics of catering enterprises and the meaning and purpose of internal control of the enterprises, this paper analyzes the specific measures for catering enterprises to build a sound internal control system and hopes to make some suggestions for the development of China’s catering industry.