随着人们生活水平的提高,越来越多的人开始去全国各地进行旅游。旅游活动离不开吃和住,那么提供这些服务的旅游饭店就变得越来越受欢迎。我国旅游饭店现在发展也是非常迅速,但是饭店却因为自身的一些内部控制问题而产生了效益不好、利益受损等问题。针对这些内部控制不合理甚至缺失的情况我们可以采取哪些办法呢?本文将着重从客房收入和餐饮收入两个方面入手谈谈如何进行内部控制设计和实施。 As people’s living standards improve, more and more people begin to travel all over the country. Tourism activities can not do without eating and living, then provide these services tourist hotels become more and more popular. The development of China’s tourist hotels is also very rapid now, but the hotel has some problems such as bad benefits and damaged interests because of some of its own internal control problems. In view of these irrational or even lack of internal control, what measures can we take? This article focuses on how to design and implement internal control from the aspects of room income and catering income.