【作者】 曾勇；

【导师】 舒强兴；

【作者基本信息】 湖南大学 ， 工商管理， 2005， 硕士

【摘要】 现代企业面临着日益复杂的经济环境和日益激烈的市场竞争,企业利益相关者都需要获得准确、相关的会计信息,而我国财务会计信息失真的现象严重,严重影响了社会主义市场经济的秩序。在这种情况下,加强企业内部会计控制就显得尤为重要。会计作为管理活动的重要组成部分,具有控制的职能。加强企业内部会计控制不但可以改善企业会计信息质量,还可以加强企业防范风险的意识,规范企业的经营管理活动,提高企业的经营效率,保护企业资产的安全。 随着宾馆酒店的迅猛发展和竞争的不断激烈,宾馆酒店中会计信息的失真、酒店资产的流失等问题也不断滋生。因此宾馆酒店内控制度是否健全?如何进行宾馆酒店的内部控制?是目前宾馆酒店管理理论和实践的一个热点问题。 本文以内部控制理论为基础,以金凯酒店的内部会计控制为研究对象,对金凯酒店的销售与收款、采购与付款以及成本费用这三个最容易出现问题的环节的会计控制存在的缺陷和不足进行充分的分析,并对其进行了重新设计。 全文内容从理论到实践,始终围绕的是如何建立一种揭露错弊、堵塞漏洞、保护财产以及对整个经营过程进行检查、调整、制约的自动机制。针对当前人们极为关注的酒店资产流失、会计信息失真等问题,对收入与收款、采购与付款、成本费用环节可能产生漏弊提出具体的对策。同时,对这三个环节中需要重点控制的环节以及应该采取的控制措施也一一进行了探讨,具有较强的操作性。更多还原

【Abstract】 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.更多还原