摘要
作为最早向外资开放的行业之一,我国酒店业发展至今已三十年,一直是
处在一个激烈竞争的格局。近几年,由于行业发展趋势看好,国际酒店集团在我
国加大发展力度,使得国内酒店企业面临更大的生存发展压力。与国际酒店集团
相比,国内酒店企业在管理经验、管理水平上尚有很大的差距。要提升国内酒店
企业管理水平,重要的一个方面就是如何建立与行业特点相适应的、专业的内部
控制系统。
本文将在对比酒店行业与其他行业的内部控制体系的差异、国际品牌酒店
与国内酒店的内部控制体系的差异的基础上,以国际品牌酒店的内控系统为基
础,揭示出如何构建一种更加注重风险的酒店内部控制系统。目的是希望能借鉴
国际品牌酒店管理集团多年来在内控系统方面积累的经验,提高本土酒店企业管
理水平。文章先对内控基础理论的发展及运用进行梳理,介绍了 COSO内部控制
整体框架及全面风险管理框架,在此之上结合酒店行业的现状及面临的风险,通
过对比分析不同行业,不同背景酒店的内部控制体系,从COSO内部控制整体框
架的五个要素入手,构建出一套以风险管理为导向的酒店内部控制系统。
论文的意义在于,一是对比了酒店行业与其他行业在内控体系上的异同,
可以让非酒店业人士对酒店行业的内控体系有一个大致的了解;二是在对比国际
品牌酒店先进做法与一般内控体系错误做法的基础上展开对内控体系的构建,整
个体系的实用性很强,对于业内人士很有借鉴价值。
关键词:内部控制;风险管理;酒店
ABSTRACT
As one of industries opened to foreign capital at the e^liest in China, Hotel industry
has developed for thirty years,during which period fierce competition existed always. In
recent several years, as this industry is prospective,many international hotel groups begin
speeding up their expanding steps,which bring more pressures to the local hotels'
existing and growing. Compared with the international hotel groups, local hotels is
greatly backward in experiences and skills of business. In order to improve managing
ability of local hotels,it's important to have a set of internal control system which is
professional and suited for the specialty of hotel industry.
In this paper,internal control system of hotel industry and other industry is compared
with each other, as well as that of international chain brand hotel and local hotel. Then
being based on the intOTial control system of international chain brand hotel,the paper
studies how to set up an internal control system focusing on risk protection. Aim of this
paper is to improve local hotels' management ability by learning expraiences gathered by
the international chain brand hotel management group during their many years' operation.
In the first part of this paper, development and using of internal control basic tibeory is
sorted out. Then The Internal Control-Integrated Framework of COSO and The
Enterprise Risk Management-Integrated Framework of COSO are introduced. Being
based on studying tiie current status of hotel industry and Risks Faced,this paper
analyzes internal control system of different industries and different owna~ship hotel.
Then a hotel internal control system based on risk management is set up according to the
five key points of The Enterprise Control-Integrated Framework of COSO.
Innovation of this paper is: I. The internal control system differences between hotel
industry and other industries are disclosed, which gives a whole understanding about
internal control system of hotel industry to people from other industry. II. The setting of
internal control system is based on analyzing the internal control system differences
between international chain brand hotel and other ordinary hotel. The study result has
high practical value and worttiy of referring by hotel professionals.
Key Words: Internal Control; Risk Management; Hotel