论文部分内容阅读
近年来随着我国经济的飞速发展,居民收入的增加,生活质量的提高,我国的酒店业也因此得到迅猛发展,目前已成为第三产业的重要组成部分,为繁荣经济作出了重要贡献。但由于当前酒店业发展过快,自身的内部管理未能跟上,加上行业内部竞争过于激烈,导致部分酒店经营出现困难,甚至长期处于亏损状态。笔者认为酒店亏损除受外部环境、市场影响因素外,自身内部财务管理体系存在薄弱环节是最主要的因素。随着我国市场经济体制改革的进一步深化,对酒店内部财务管理问题的探讨具有较大的实践意义。
In recent years, with the rapid economic development, the increase of residents’ income and the improvement of the quality of life, the hotel industry of our country has also developed rapidly. Now it has become an important part of the tertiary industry and made an important contribution to the prosperity of the economy. However, due to the current rapid development of the hotel industry, its own internal management failed to keep pace. In addition, the competition in the industry was too fierce, resulting in difficulties in some hotel operations and even a long-term loss. The author believes that in addition to the hotel loss by the external environment, market factors, its own internal financial management system is the most important factor in the weak links. With the further deepening of the reform of the market economy system in our country, it is of great practical significance to discuss the internal financial management in hotels.