基于COSO模型的酒店业内部控制状况研究工商管理专业.doc

1 北京第二外国语学院中瑞酒店管理学院 北京第二外国语学院中瑞酒店管理学院 本科生毕业论文 基于COSO模型的酒店业内部控制状况研究 专 业 旅游管理（酒店管理方向） 学 生 姓 名 学 号 指导教师姓名 指导教师职称 2013年5月 北京第二外国语学院中瑞酒店管理学院 本科毕业论文诚信声明书和版权使用授权书 诚信声明书 本人郑重声明：在毕业设计（论文）工作中严格遵守学院有关规定，恪守学术规范；我所提交的毕业设计（论文）是本人在指导教师的指导下独立研究、撰写的成果，设计（论文）中所引用他人的文字、研究成果，均已在设计（论文）中加以说明；在本人的毕业设计（论文）中未剽窃、抄袭他人的学术观点、思想和成果，未篡改实验数据。本设计（论文）和资料若有不实之处，本人愿承担一切相关责任。 论文作者 （签字） 时间： 年 月 日 指导教师已阅 （签字） 时间： 年 月 日 版权使用授权书 本人完全了解北京第二外国语学院中瑞酒店管理学院关于收集、保存、使用学位论文的规定，即：按照学院要求提交学位论文的印刷本和电子版本；学院有权保存学位论文的印刷本和电子版，并提供目录检索与阅览服务；学院可以采用影印、缩印、数字化或其它复制手段保存论文；在不以赢利为目的的前提下，学院可以将学位论文编入有关数据库，提供网上服务。（保密论文在解密后遵守此规定） 论文作者 （签字） 时间： 年 月 日 指导教师已阅 （签字） 时间： 年 月 日 中文摘要 目前,企业的信用风险、融资风险、经营风险空前加剧,同时也给我国企业走出去带来了难得的历史机遇,但我国大批企业普遍薄弱的内部控制成为最大制约因素,大量的国内企业因为内部控制不健全导致会计信息不实甚至虚假、贪污腐败、资产流失等一系列严重后果。2008年6月28日财政部、审计署、证监会、银监会、保监会联合颁布了5企业内部控制基本规范6,并要求2009年7月1日起在上市公司范围内率先实施。这对于企业改善经营管理和提高风险防范能力意义重大"随着市场经济的发展和企业环境的变化,单纯依赖会计控制已难以应对企业面对的市场风险,传统的会计控制必须向风险控制发展。 近年财务界非常重视企业内部控制的理论研究,因为内部控制对企业提高经营管理水平和风险防范能力,促进企业可持续发展,维护社会主义市场经济秩序 和社会公众利益有着非常重要的作用.但目前内部控制理论研究多偏重于制造行业,鲜有涉足酒店行业。酒店行业提供的产品主要表现为服务,这种产品的实现方式是多样化、多环节的,并且在内容上有着极大的不确定性和灵活性,因此最容易产生管理上的漏洞,尤其是高档次的星级酒店,大多数是属于综合性、多元化的服务,几乎囊括全部服务及商业行业。酒店行业因为业务环节多,控制难度大,因此被公认为管理难度最大行业之一。 内部控制,是由企业董事会、监事会、经理层和全体员工实施的，旨在实现 控制目标的过程。内部控制的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。良好的内部控制可以大大减少企业中错误和舞弊的发生,保证企业资产安全,同时将风险降低至合理范围内 。 关键词：酒店；COSO模型；内部控制 tract At present, the enterprise credit risk, financing risk, management risk is intensified unprecedented, but also to the Chinese enterprises to go out has brought a rare historical opportunity, but a large number of enterprises in China generally weak internal control has become the biggest constraints, a large number of domestic enterprises because of the imperfection of internal control accounting information untrue or false, corruption the loss of assets, such as a series of serious consequences. In June 28, 2008 the Ministry of finance, audit, CSRC, CBRC, CIRC promulgated 5 basic standard for enterprise internal control in 6, and in July 1, 2009 took the lead in the implementation of the listing Corporation range. For the enterprises to improve management and enhance the risk prevention capacity of great significance "along with the development of market economy and change of the enterprise environment, relying solely on accounting control has been difficult to deal with the enterprise in the face of market risks, the traditional accounting control to risk control development. In recent years, the financial circles attach great importance to theoretical research of internal control, because the internal control to improve the management level and risk prevention capabilities of enterprises, promote the sustainable development of enterprises, maintaining the order of socialist market economy Has a very important role and the social public benefit. But the theory of internal control and more emphasis on manufacturing industry, rarely set foot in the hotel industry. The hotel industry to provide products mainly for the service, implementation of this product is diversified, many links, and there is great uncertainty and flexibility in the content, so the most prone to the loopholes in management, especially high-grade Stars Hotel, most is a comprehensive, diversified services, covering almost all the service and commercial industry. The hotel industry because of business links, it is difficult to control, therefore, is recognized as one of the most difficult industry management. Keywords: hotel; COSO model; internal control Previous studies have shown that employee engagement is an important organizational performance indicator. The level of employee engagement has a direct impact on individual behavior and hotel performance, and thus determines the hotel’s success or failure in the increasingly fierce market competition. International hotel brands currently hold dominant position in the high-end hotel industry in China. Under such background, a hotel’s cross-cultural management style and corporate philosophy may give rise to unique factors that have an impact on employee engagement, and this constitutes the research objectives of this study. 1．Theoretical significance: at present, the theory of control theory of hotel staff inside the COSO is still relatively small, therefore, the theoretical significance of this study lies in the fact that the hotel industry has unique research on aspects of the COSO , further enriching the COSO internal control theory field and practice field.。 2．Practical significance: help the hotel enterprises to understand the situation and influencing factors of COSO, provides the reference for the hotel management level and the supervision level. It also puts forward a new perspective for the study of staff supervision, supervision mechanism. Keywords: hotel; COSO；in