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论文编号：	9099
作者编号：	2220140439
上传时间：	2017/6/6 18:35:09
中文题目：	JY酒店采购环节内部控制研究以酒店餐饮客房物资采购为例
英文题目：	Research on Internal control of Purchasing of J Y Hotel Take hotel dining room materials procurement as an example
指导老师：	周晓苏
中文关键字：	酒店;内部控制;物资采购
英文关键字：	hotel; internal control; material procurement
中文摘要：	内部控制近几年来逐渐成为国际和国内普遍关注的一个重要问题，在一些发达国家，内部控制和风险管理不仅在理论上发展迅速，而且很多企业已经意识到内部控制对企业发展的作用，尤其是巴林银行、安然事件发生后，越来越多地将内部控制应用到企业管理各个方面，随着中国经济的快速发展，企业面临的风险正在不断增多，加强企业内部控制变成企业发展的内部要求。从烟草行业管理实践来看内部控制风险管理意识不强，内部控制制度执行不到位等问题逐步暴露出来，完善治理、加强监管成为行业健康发展的趋势。本文的基本思路是在介绍国内外内部控制研究理论的基础上，运用企业内部控制的相关原理、程序和方法，分析JY酒店在采购环节内部控制存在的问题，对JY酒店采购内部控制改进及完善提出建议。本文的主要内容:第一章是绪论，介绍选题的背景及意义和国内外内部控制研究文献综述；第二章企业内部控制理论。主要介绍了西方国家内部控制理论的发展历程。同时，还介绍了国内关于内部控制理论的三个发展阶段以及内部控制四种经典理论；第三章介绍了酒店行业采购特点、酒店行业内部控制原则、JY酒店采购制度等内容；第四章介绍JY酒店内部控制的现状、问题及产生原因，主要包括JY酒店的基本情况、经营成本状况和采购环节中存在的问题及产生原因；第五章在第四章分析的基础上，结合内部控制的理论，对JY酒店的采购环节控制等问题提出相应的改进完善措施。本文收集资料主要是根据工作过程中加工整理所得，均为第一手资料和数据，能够更真实的反映JY酒店内部控制体系现状，在这个基础上得出的优化设计方案更具实践性。本文通过选取JY酒店采购环节内部控制为研究案例，从完善和优化的角度进行有效探索，希望对JY酒店内部控制体系完善，进行风险管理提供参考。关键词:酒店；内部控制；物资采购
英文摘要：	Internal control has become an important issue in international and domestic issues in recent years. In some developed countries, internal control and risk management have not only developed rapidly in theory, but many companies have recognized the importance of internal control, especially Bahrain After the Enron incident, more and more internal control is applied to all aspects of enterprise management. With the rapid development of China's economy, the risks faced by enterprises are expanding and the internal control requirements of enterprises are becoming more and more urgent. From the tobacco industry management practice point of view of internal control risk management is not strong, the implementation of internal control system is not in place and other issues gradually exposed, improve governance, strengthen supervision and become a healthy development trend of the industry. The basic idea of this paper is to introduce the internal control of the hotel industry on the basis of the use of internal control of the relevant principles, procedures and methods to analyze the JY hotel in the procurement process of internal control problems, JY hotel procurement internal control improvement and improvement of the proposed The The main contents of this paper are as follows: The first chapter is the introduction, which points out the background and significance of the topic and the literature review at home and abroad. The second chapter is the internal control theory. The development process of internal control, including the five stages of internal control theory of Western countries. At the same time, it also introduces the three stages of internal control theory and five kinds of classical theories of internal control. The third chapter introduces the characteristics of hotel industry procurement, hotel industry, internal control principles, JY hotel procurement system and so on. The fourth chapter introduces the current situation, problems and causes of JY hotel internal control, including the basic situation of JY hotel, the current situation of operation cost and the problems and causes of purchasing control. In the fifth chapter, based on the analysis of the fourth chapter, combined with the theory of internal control, the JY hotel procurement links control and other issues to improve and improve the corresponding measures. The information collected in this paper is mainly based on the processing and finishing of the work process, are first-hand information and data, can more truly reflect the JY hotel internal control system status, on this basis to obtain the optimal design more practical. In this paper, through the selection of JY hotel procurement internal control as a research case, from the perspective of improvement and optimization of effective exploration, hoping to JY hotel internal control system, risk management to provide a reference.
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