会计学院知识库

历经三年疫情大考的酒店业，在众多不确定性中遭受了持续的冲击，也对酒店的发展造成了不利影响。后疫情时代，酒店业开始回归常态化运营阶段，同时也是对酒店行业的深刻变革。经过三年的新冠疫情，酒店的消费群体发生了改变，消费者对产品的需求与要求也发生了重大的变化。随着酒店行业的全面复苏，各酒店品牌将加大市场投入力度，抢占复苏红利，也会造成酒店行业的激烈竞争，这也对酒店集团的核心能力建设提出了更高要求。为了确保酒店的长期稳定发展，持续改进其管理水平显得尤为必要，而建立完善的内部控制体系是实现这一目标的有效途径。

本文在学者们现有研究成果的基础之上，参考我国2008年颁布的《企业内部控制基本规范》及其配套指引，按照内部控制五要素选取指标构建酒店行业的内部控制有效性评价体系的评价指标，并选取2017—2021年五年的酒店行业所有上市公司的数据，运用熵权法对所构建的酒店内部控制评价体系进行赋权，得出各指标所占比重。然后以H酒店为例进行分析，根据各指标权重计算得出H酒店2017—2021年的内部控制得分，分析H酒店当前内部控制制度中存在的问题：内部控制环境不够完善；公司战略制定不够合理；应对风险能力不足；控制活动存在风险；未设立独立的内部审计部门。并根据H酒店存在的问题及不足提出相关建议。

The hotel industry, which has experienced three years of epidemic test, has suffered continuous impact in many uncertainties. And it also had a negative impact on the development of the hotel. With the end of the COVID-19 pandemic, the hotel industry began to return to the normal operation stage, which is also a profound change to the hotel industry. After three years of the COVID-19, the hotel consumer groups have changed, and consumer demand and requirements for products have also changed significantly. With the overall recovery of the hotel industry, all hotel brands will increase their market investment and seize the recovery dividend, which will also lead to fierce competition in the hotel industry, which also puts forward higher requirements for the core competence construction of the hotel group. In order to ensure the long-term and stable development of the hotel, it is particularly necessary to continuously improve its management level. The establishment of perfect internal control system is an effective way to achieve this goal..

Based on the existing research results of scholars, this paper refers to the " Basic Norms for Enterprise Internal Control" issued in 2008 and its supporting guidelines. According to the five elements of internal control, the evaluation index of the internal control effectiveness evaluation system of the hotel industry is constructed. Then select the data of all listed companies in the hotel industry for five years from 2017 to 2021, and use the entropy weight method to empower the hotel internal control evaluation system constructed, to obtain the proportion of each indicator. Then take H Hotel as an example to analyze, calculate the internal control score of H Hotel from 2017 to 2021 according to the weight of each index. Then analyze the problems in the current internal control system of H Hotel: the internal control environment is not perfect; The company's strategy formulation is not reasonable; Inadequate ability to cope with risks; There are risks in control activities; There is no independent internal audit department. And put forward relevant suggestions according to the problems and deficiencies of H Hotel.