宾馆是服务行业的重要组成部分,其主要的经营范围包括住宿、餐饮、洗浴以及零售等多项业务,属于服务多样化的企业。相应的,宾馆的财务收入也主要来自以上经营范围。而随着经济的不断发展,宾馆服务行业的内部以及外部竞争压力也不断增大,为满足人们的多样化需求,抢占更多的市场,宾馆的经营范围也不断扩大。在这一背景下,对宾馆财务收支加强内部控制显得至关重要。本文即围绕宾馆财务收支问题展开讨论,并主要提出了加强财务收支内部控制的几点策略方法,以期能给同行提供一些经验借鉴。 Hotel is an important part of the service industry. Its main business scope includes accommodation, catering, bathing and retail business. It belongs to diversified services. Correspondingly, the hotel’s financial income also comes mainly from the above business scope. With the constant development of economy, the pressure of internal and external competition in hotel service industry is also increasing. In order to meet the diverse needs of people and seize more markets, the business scope of hotels is also constantly expanding. In this context, it is very important to strengthen the internal control over the hotel’s financial revenue and expenditure. This article is about the hotel financial revenue and expenditure issues discussed, and mainly proposed to strengthen the internal control of financial revenues and expenditures several tactics, in order to provide some experience to their counterparts.