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近年来,随着居民收入逐年提高,去水利风景区休闲旅游的人越来越多,水利风景旅游企业在取得了良好的经济效益和社会效益的同时,企业内部控制环境建设方面还存在着许多更深层次的问题。例如内部控制环境失效、不完备的法人治理结构、企业文化建设缺位、不合理的人力资源政策以及监督处罚机制缺失等,水利风景旅游企业要想实现其可持续发展,首先必须要解决这些问题。本文就如何加强水利风景旅游企业内部控制提出了相应对策。
In recent years, as the income of residents increases year by year, there are more and more leisure tourists to the scenic spots of water conservancy, and the scenic tourist enterprises of water conservancy have achieved good economic and social benefits. Meanwhile, there are still many A deeper problem. Such as the failure of the internal control environment, the incomplete corporate governance structure, the absence of corporate culture, unreasonable human resources policies and the lack of supervision and punishment mechanism, etc. For the sake of sustainable development of water conservancy scenic tourism enterprises, we must first solve these problems . This article puts forward corresponding countermeasures on how to strengthen the internal control of water conservancy tourism enterprises.