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随着中央“八项规定”出台和全国从简之风兴起,宾馆企业的经营业务受到重大影响。强化内部控制行为,提升竞争力已成为宾馆企业决策者关注的重要问题。本文结合宾馆企业的运营实际,厘清了宾馆企业竞争力与财务内部控制行为的关系,对于宾馆企业财务内部控制行为存在的问题进行了系统的剖析,相应地提出了强化财务内部控制行为的主要对策。
With the promulgation of the “Eight Provisions” issued by the central government and the rise of the simple style in the whole country, the business operations of hotel companies are greatly affected. Strengthening the internal control behavior and enhancing the competitiveness have become the important issues that the policymakers in hotels and enterprises are concerned about. Based on the actual operation of hotels, this paper clarifies the relationship between hotels’ competitiveness and internal financial controls, systematically analyzes the problems existing in the hotel’s internal financial controls, and puts forward the main countermeasures to strengthen the internal control of financial operations .