Based On The Internal Control Of The Research On The Tourism Enterprise Risk Management System

With the rapid development of our economy, tourism industry gradually became the main constitution of the national economy. Tourism is a macro sensitive to environment industries, which are particularly vulnerable to the impact of internal and external events. In recent years, a series of changes in the environment and the crisis event for tourism has brought unprecedented challenges. Tourism enterprises as the economic subject of tourism are directly face to the risk events. With the rapidly changing marketing environment, the type of risk is increasingly complex. At the same time, the tourism industry itself has exposed many problems, especially the issues of service quality and the frequent safety accidents. The negative reports of news media and the Internet brought great negative influence to the reputation of the tourism industry, also seriously hindered the healthy development of tourism enterprises. As a result, tourism enterprises need a set of relatively complete risk management system based on internal control, responding to the change of macro economic environment and the fierce competition in the market environment. It can guarantee risk control in a reasonable scope, and can take effective measures to control the risk.This article elaborates the connotation of the tourism enterprise internal control and risk management firstly, and introduces the main risk types and characteristics of tourism enterprises. I t also expounds the controversial on academic relationship, points out the premise, mutual cooperation and mutual interaction relationship.Then the article analyzes overall framework of the tourism enterprise risk management. It takes a detailed study of the overall framework from the three aspects such as enterprise internal environment including the corporate governance system, risk culture, risk appetite and organization structure and information system. And it also references and learns the relevant knowledge of the COSO enterprise risk management framework.Finally the article puts forward a complete set of tourism enterprise risk management process on the basis of building the overall framework. It introduces the respective method from the risk identification, risk evaluation, risk control, and developed the method of risk identification risk list, fault tree analysis, financial analysis and expert analysis. As well as it does a very detailed analysis to the risk assessment of the risk evaluation method, fuzzy comprehensive evaluation method and analytic hierarchy process (ahp), so that it can help tourism enterprises find some specific practical operational method.The purpose of this paper is to build the risk management system from the perspective of tourism enterprises internal control, and help our country tourism enterprises begin cultivating the consciousness of risk management, and widen the breadth of the tourism enterprise risk management research. So the tourism enterprises can realize the healthy and sustainable development.