论文部分内容阅读
旅行社是旅游行业发展的重要基础,在当代旅行社市场竞争日趋激烈的状况之下,各旅行社开始向集团化和品牌化的方向努力,试图在旅游行业里建立起一支标杆。当下,中小型旅行社普遍面临着许多内部控制方面的问题,一旦这些问题得不到解决,很容易出现内部控制失衡的状况。鉴于以上情况,本文对中小型旅行社内部控制的现状进行了分析,并提出了强化内部控制的合理策略,以期为中小型旅行社提供参考借鉴,促其有足够的发展潜力为旅游业发展做出贡献。
Travel agencies is an important foundation for the development of the tourism industry. Under the increasingly fierce competition in the market of contemporary travel agencies, travel agencies have started to work hard in the direction of collectivization and branding to establish a benchmark in the tourism industry. At present, many small and medium-sized travel agencies face many internal control problems, once these problems can not be solved, it is easy to internal control imbalances. In view of the above, this article analyzes the status quo of internal control of small and medium-sized travel agencies and put forward reasonable strategies to strengthen internal control in order to provide reference for small and medium-sized travel agencies, promote their potential for development to contribute to the development of tourism .