伴随着市场经济的不断完善,中国市场面向国际,酒店企业也得到了迅速的发展,很多国外酒店企业驻足中国,我国酒店企业面临来自国内和国际的双重挑战。为适应外部环境,酒店企业需要进行内部的有效协调,加强内部控制。目前我国酒店企业内部控制的相关制度大都借鉴美国的COSO报告,虽然在理论和法规建设方面取得了一些成果,但严格意义上还没有建立内部控制的完整体系,也未对内部控制给予统一的定义。 With the continuous improvement of market economy, the Chinese market is facing the international community. Hotel companies have also been rapidly developed. Many foreign hotel companies have stopped in China. The hotel companies in China are faced with both domestic and international challenges. In order to adapt to the external environment, hotel companies need to effectively coordinate internal and strengthen internal control. At present, most of the related systems of internal control of hotel enterprises in our country draw lessons from the COSO report of the United States. Although some achievements have been made in the construction of theories and laws, there is no complete system of internal control in the strict sense and no uniform definition of internal control .