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内部会计控制是企业内部控制工作的重要组成部分,他在提升企业核心竞争力过程中发挥着重要作用。当前,经济的快速发展使企业在发展过程中遇到一系列的问题,这些问题有来自于外部环境的因素,也有企业内部会计控制的因素,而由于酒店具有特殊的行业性质,所以更容易受会计控制因素的影响。本文就中小酒店内部会计控制现状展开分析,并对于所存在的问题提出合理化的意见和建议。
Internal accounting control is an important part of the internal control of an enterprise. He plays an important role in enhancing the core competitiveness of an enterprise. At present, the rapid economic development of enterprises in the development process encountered a series of problems, these problems come from the external environment factors, but also internal accounting control factors, and because the hotel has a special nature of the industry, so more vulnerable Influence of Accounting Control Factors. This article analyzes the status quo of internal accounting control in small and medium-sized hotels, and puts forward rationalized opinions and suggestions on the existing problems.