【摘 要】
：
随着社会和经济的发展,企业正面临着越来越强的竞争,无论是来自国外的还是国内的竞争都压缩着企业的利润.酒店行业作为我国最早面临对外开放的行业,无疑受到了更大的冲击.在
【机 构】
：
西南财经大学会计学院MPAcc专业
论文部分内容阅读
随着社会和经济的发展,企业正面临着越来越强的竞争,无论是来自国外的还是国内的竞争都压缩着企业的利润.酒店行业作为我国最早面临对外开放的行业,无疑受到了更大的冲击.在这种形势下,我国酒店企业如何在适应外部环境变化的同时,更有效地利用企业内部资源,在纷乱的竞争中脱颖而出、形成自己的竞争优势,是摆在企业管理者面前的重要问题.面对这些情况,为了增强竞争实力,企业利益相关者必须掌握准确有效的会计信息.因此酒店内控制度是否健全,如何进行酒店的内部控制,是目前酒店管理理论和实践的一个热点问题.
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