Discussion On The Internal Control Of Sourcing Taches In Hotel HT

Recent years, the word of internal control is becoming more and more popular in our sight. In particular, after the storm of financial scandals from America in the year of 2001 and SOX act, internal control is now acting as a touchstone to measure the management level of companies of the time.As an industry with long histories, the hotel industry is experiencing both opportunities and challenges during its development in China in the past few years. How to improve the management level of state-owned hotels, thus solving the existing problem and then realizing their development has now turned into a practical subject for the hotel managers. Combined with the theory of internal control, a domestic hotel will be used as a case-study herein. Based on the analysis of the hotel industry environment, the internal circumstances of case-studied hotel and current sourcing procedure, this paper is to search out the main risk and problem involved, set up the target for the improvement on sourcing procedure and put forward the improvement plan, including improvement suggestion on environment control, activities control, information and communication, and supervision, and finally re-design and utilize the sourcing procedure, thus realizing the re-structuring the procedure.