【毕业论文】浅析三清山国际度假酒店财务管理问题论文.docVIP

l 摘要 随着市场经济的快速发展，酒店财务部门不仅仅在参与管理工作，而且在酒店价值创造方面发挥越来越大的作用。实行科学，规范，有序的财务管理不仅可以降低酒店的运营成本，提高经济效益，而且还有利于投资，运用财务杠杆，使酒店运营水平得到不断的提升，从而在竞争的市场环境下健康稳步发展。 本文以 HYPERLINK /sanqingshan \o 三清山国际度假酒店 \t _blank 三清山国际度假酒店为例进行实证解析，笔者在实习期间发现该公司的财务管理工作存在很多弊端。具体表现在：管理理念单一落后，管理模式僵化，财务机构设置简单，财务执行力度不够，会计核算手段落后，监督体系不完整等方面。笔者认为，这些问题不能够妥善解决，势必会造成整个公司管理上的混乱，进而影响到公司的进一步发展。针对上述问题笔者认为应该从公司的筹资管理，投资管理，营运资本管理等方面采取有效的措施，从而为公司的未来发展提供保证。笔者希望通过本文能够优化公司目前的财务管理水平，提升公司价值，为其健康快速发展提供一些建设性的意见和建议。 关键字：财务管理；内部控制；酒店行业 PAGE II Abstract In the trend of rapid development of market economy, the finance department of hotel is playing a more and more significant role in hotel value-contributing as well as managing. Implementing scientific normative and well-organized finance management can reduce the cost of running hotels effectively. It can also benefit investing and improve managing remarkably. So that business can be developed stably under the keen competitive market. This article takes Mount Sanqingshan interntional Resort Hotel as an example to support the point since the author had found many defects in financial management during his internship. The defects line as follows: simplex manage idea, inflexible manage mode, simple financial institution setting, weak financial executing, laggard accounting system, defective supervising system. The management of the company will be ruined if we failed in overcoming these defects. And it will affect the development of the company doubtlessly. More effective measures in capital raising management, investing management and capital operating management should be collected to resolve the mentioned problems and guaranteed the further development. The author is trying to give some fruitful advises to those companies in optimizing financial manage ability to contribute the healthy development. Key words: financial management； internal control； catering industry 目 录 1 引言 1 1.1 选题背景 1 1.2 研究意义 1 1.3 研究思路 2 2 HYPERLINK /sanqingshan \o 三清山国际度假酒店 \t _blank