Research On Internal Control Improvement Of AB Hotel

Faced with the international background of accelerating economic globalizationand information technology popularization, and influencing factors of more and morecomplicated domestic business environment, increasingly at risk and the stateministry-related documents issued, strengthening and perfecting internal control ofenterprises is particularly important. Strengthening the internal accounting control ofenterprises can not only improve the quality of enterprises’ accounting information,but also reinforce the enterprises’ awareness of risk prevention, regulate managementactivities of enterprises, enhance the management efficiency of enterprises, protectenterprises assets.Hotel is a kind of typical service enterprise. In recent years, with the rapiddevelopment of the hotel and the increasingly fierce competition, the hotel industryhas from high-profit era into low-profit era. The problems (e.g. Distortion ofaccounting information, great loss of hotel assets, etc.) are constantly occurring. Weakinternal control has become the bottleneck of the survival and development of Hotel.How to improve the management level of the hotel, how to improve risk preventioncapacity, how to strengthen and standardize the internal control and how to ensure theeffective implementation of the internal control system have become an importantproblem for hotel managers have to think about.This article is based on the theory of internal control, quotes the object ofinternal control System of AB Hotel, in-depth analysis of the AB Hotel internalcontrol problems, and put forward the corresponding improvement measures to solvethese problems, in order to help AB Hotel to change the status quo, improve itscompetitiveness.From theory to practice, the thesis’s intention is how to establish an automatismof revealing the faults, locking the holes, protecting properties, checking, adjustingand controlling the whole management process. Aiming at the problem of internalcontrol of the existing hotel puts forward specific improvement countermeasures,which have superior operability.