理工宾馆内部控制体系设计与实施方案刘玲莉西安理工大学会计系会计学专业02级中国西安710048摘要目前，我国企事业单位附属的宾馆业得到了快速的发展，其竞争日益激烈。在面对竞争压力下，如何在适应外部环境变化的同时，更有效地利用内部资源，在竞争中脱颖而出，成为宾馆面临的一个重要问题。针对此问题，本文以理工宾馆为例深入研究。本文通过分析内部控制研究的背景和意义，阐述了内部控制理论及宾馆内部控制的现状。以内部控制理论为基础，分别从货币资金、成本费用、应收账款、收入业务等的管理对理工宾馆的内部控制体系进行了分析评价。通过上述研究，提出理工宾馆内部控制体系中不健全，不规范等问题的改进方案。本文在从宏观层面利用定性的方法，评价理工宾馆内部控制状况；从微观层面，利用定量方法，对具体指标进行量化评价。将定性与定量研究有效结合，完善了理工宾馆内部控制评价体系。总结出，建立合理、有效的内部控制体系，是解决当前理工宾馆中管理混乱，提高经济效益和维护所有者权益等问题的重要措施。[关键词]：内部控制体系，内部会计控制，设计流程TechnicalguesthouseinternalcontrolsystemdesignandimplementationplanLiuLingliXi’anUniversityofTechnology,Accountantdepartment,Accountingspecialty,2002levels,XI’an,China,710048AbstractAtpresent,ourcountrybusinessunitattachedguesthouseindustryobtainedthefastdevelopment;itscompetitionisdaybydayintense.Infacesunderthecompetitionpressure,howwhileadaptsexternalenvironmentchange,effectivelyusestheinternalresources,andbecomesanimportantquestionwhichtheguesthousefaces.Inviewofthisquestion,thisarticletakestechnicalguesthouseasexamplethoroughresearch.Thisarticlethroughtheanalysisinternalcontrolresearchbackgroundandthesignificance,elaboratedtheinternalcontroltheoryandtheguesthouseinternalcontrolpresentsituation.Taketheinternalcontroltheoryasthefoundation,separatelyfromthemonetaryfund,thecostexpense,thereceivableaccountfunds,theincomeserviceandsoonthemanagementhascarriedontheanalysisappraisaltothetechnicalguesthouseinternalcontrolsystem.Throughtheaboveresearch,proposedinthetechnicalguesthouseinternalcontrolsystemisnotperfect,notquestionandsoonstandardimprovementprogram.Thisarticlefrommacroscopicstratificationplaneusequalitativemethod,appraisaltechnicalguesthouseinternalcontrolcondition;fromthemicroscopicstratificationplane,theusequotamethod,carriesonthequantificationappraisaltotheconcretetarget.Willdeterminethenatureofwiththequantitativeinvestigationeffectiveunion,hasconsummatedthetechnicalguesthouseinternalcontrolappraisalsystem.Summarizes,reasonablyestablishes,theeffectiveinternalcontrolsystem,isinthesolutioncurrenttechnicalguesthousemanageschaotic,enhancestheeconomicefficiencyandmaintainsquestiontheandsoonownershipinterestimportantmeasure.[KeyWord]：Internalcontrolsysteminterioraccountantcontroldesignflow目录1导论........................................................11.1研究的背景和意义.................................................11.1.1内部控制研究的背景........................................11.1.2宾馆内部控制研究的意义.....................................21.2本文研究的框架...................................................32内部控制体系的基本理论.......................................42.1内部控制理论的概述...............................................42.1.1内部控制的概念.............................................42.1.2内部控制发展阶段...........................................52.1.3内部控制的功能及作用.......................................72.2宾馆内部控制的现状以及控制中的关键问题.....
