尚客优酒店预付账款内部控制研究.docxVIP

PAGE PAGE III 摘 要 近些年我国中小企业发展迅速，在国民经济中占有很大比重。随着我国全面建设小康社会不断推进，中国经济持续快速增长，城乡居民收入稳定增加，必定使旅游人数进入爆发性增长状态。而与旅游业发展最息息相关的酒店也进入数量大规模增加，行业竞争愈发激烈的情境。但在酒店行业规模越来越大、收入越来越多的同时，酒店业净利润却并未显著增加。经研究发现与内部控制管理体系不完善有关，行业内部存在整体管理水平较低，各个环节从业人员素质参差不齐等问题。 本文以尚客优酒店为研究对象。首先清晰的介绍出本文章研究的背景、研究的目的及研究的意义，整理出与预付账款的内部控制有关的国内外文献资料，对国内和国外内部控制的发展历程都进行梳理，总结已有的研究现状。然后运用分析方法对预付账款的质量进行分析，根据内部控制的目标、五要素，还有定性评价的方法、内容对预付账款的管理体系中所存在的预付账款数额较大、周转速度太慢和预付账款管理中职责分工不明确等问题进行完善，归纳总结可采用的办法，例如加强预付账款的风险评估、建立健全内部监督职能、优化组织结构等。完善尚客优酒店预付账款内部控制体系，并进行预期效果分析，保障企业良好运营。 关键词：酒店；旅游业；预付账款；内部控制 Abstract In recent years, Chinas medium-sized enterprises and small enterprises have developed quickly，and taked up a large proportion in the national economy. Hotels which are most closely related to the development of tourism industry have also entered a situation of large-scale increase in number and increasingly fierce competition in the industry. However, while the hotel industry is growing in size and income, the net profit of the hotel industry has not increased significantly. This phenomenon has been found to be related to the imperfection of internal control management system, the low level of overall management and the uneven quality of employees in all sectors. This paper takes Shang Keyou Hotel as the survey respondent . Firstly, this paper introduces the research background, purpose and significance, sorts out the domestic and foreign documents related to internal control in advance payment, and combs the development process and research status of internal control at home and abroad . Then the quality of prepaid accounts is analyzed by using analytical methods. According to the five elements and objectives of internal control, as well as the methods and contents of qualitative evaluation, the problems existing in the management system of prepaid accounts, such as the large amount of prepaid accounts, the slow speed of turnover and the unclear division of responsibilities in the management of prepaid accounts, are perfected,