| The modern enterprises are faced with more and more complicated economic environment and severe market competition. The persons related with enterprise benefits are yearning for exact and correlative accounting information, but the distortion phenomena of accounting information is so sever in China, which greatly affects the economic order of socialism market. In such a case, it seems greater important to strengthen the accounting control within enterprise. As the important ingredient of managerial activities, accounting has the controlling function. Strengthening the accounting control within enterprise can not only improve the quality of enterprise's accounting information, but also reinforce the enterprise's awareness of risk prevention, regulate management activities of enterprise, enhance the management efficiency of enterprise, protect enterprise assets.With the fast development of hotel industry and fierce competition, the problems (e.g. Distortion of accounting information, great loss of hotel assets, etc.) are subsequently occurring. Therefore, whether the hotel's internal control system is healthy and how to implement the internal control to the hotels are a hot spot of present management theories and practices of hotel.This article is based on the theory of internal accounting control, quotes the object of internal control System of Jinkai Hotel, analyzes the deficiency and insufficiency of its accounting control in the three segments (including sales and collections, purchasing and payment, costs and expenditures) which easily cause some problems, and redesigns its system.From theory to practice, the thesis's intention is how to establish an automatism of revealing the faults, locking the holes, protecting properties, checking, adjusting and controlling the whole management process. Additionally, to the problems of distortion of accounting information, great loss of hotel assets, etc which have been concerned by people, the thesis proposes specific measures to the segments (including income and collections, purchasing and payment, costs and expenditures) which may produce abuses. Meantime, it also particularly discusses the segment that needs be mainly controlled and the countermeasures should be adopted, which have superior operability. |
