Research On The Internal Control Of Listed Companies In Hotel Industry

With the development of the society and economy, excellent internal control becomes necessary management measure for enterprises survival and development, which plays a very important role in ensuring healthy operation, steady development and rights and interests of shareholders of enterprises and listing companies.Firstly the article presents and describes the internal control theory and theory development process by document analysis method. Then it explains and analyzes characteristics of hotel industry and corresponding risks by field research in the second part, and studies and solves actual problems of the internal control construction in H Hotel by case analysis method, having solved actual problems of internal control in H Hotel as a case enterprise and made contribution to reference for development and internal control construction of hotel enterprises.