基于风险管理的酒店内部控制系统构建分析

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1、ABSTRACTAsoneofindustriesopenedtoforeigncapitalattheearliestinChina,Hotelindustryhasdevelopedforthirtyyears，duringwhichperiodfiercecompetitionexistedalways．Inrecentseveralyears，asthisindustryisprospective，manyinternationalhotelgroupsbeginspeedinguptheirexpandingstep

2、s，whichbringmorepressurestothelocalhotels’existingandgrowing．Comparedwiththeinternationalhotelgroups，localhotelsisgreatlybackwardinexperiencesandskillsofbusiness．Inordertoimprovemanagingabilityoflocalhotels，it'simportanttohaveasetofinternalcontrolsystemwhichisprofes

3、sionalandsuitedforthespecialtyofhotelindustry．Inthispaper,internalcontrolsystemofhotelindustryandotherindustryiscomparedwitheachother,aswellasthatofinternationalchainbrandhotelandlocalhotel．Thenbeingbasedontheinternalcontrolsystemofintemationalchainbrandhotel，thepap

4、erstudieshowtosetupanintemalcontrolsystemfocusingonriskprotection．Aimofthispaperistoimprovelocalhotels’managementabilitybylearningexperiencesgatheredbytheinternationalchainbrandhotelmanagementgroupduringtheirmanyyears’operation．Inthefirstpartofthispaper,developmenta

5、ndusingofinternalcontrolbasictheoryissortedout．ThenTheInternalControl—IntegratedFrameworkofCOSOandTheEnterpriseRiskManagement—IntegratedFrameworkofCOSOareintroduced．BeingbasedonstudyingthecurrentstatusofhotelindustryandRisksFaced，thispaperanalyzesinternalcontrolsyst

6、emofdifferentindustriesanddifferentownershiphotel．ThenahotelinternalcontrolsystembasedonriskmanagementissetupaccordingtothefivekeypointsofTheEnterpriseControl—IntegratedFrameworkofCOSO．Innovationofthispaperis：I．Theinternalcontrolsystemdifferencesbetweenhotelindustry

7、andotherindustriesaredisclosed，whichgivesawholeunderstandingaboutinternalcontrolsystemofhotelindustrytopeoplefromotherindustry．II．Thesettingofinternalcontrolsystemisbasedonanalyzingtheinternalcontrolsystemdifferencesbetweeninternationalchainbrandhotelandotherordinar

8、yhotel．Thestudyresulthashighpracticalvalueandworthyofreferringbyhotelprofessionals．KeyWords：IntemalControl；RiskManagement；Hotel目录目录第一章引言⋯⋯