近代旅游企业连锁经营中的财务风险控制研究——基于中国旅行社招待所业务的考察

Research on the Financial Risk Control in the Chain Operation of Modern Tourism Enterprises——An Exploration of China Travel Service’s Guest House Business

财务风险控制是现代财务管理的重要内容,也是近代企业管理趋向现代化的集中体现。近代不少饭店企业经营者和所有者已认识到财务风险控制的重要性。其中,防范资金风险、确保投资收益对饭店集团的发展更加关键。近代最著名、最大规模的旅游企业——中国旅行社自1931年创办第一家招待所至1949年间成功开办了百余家招待所,形成了近代最大的住宿业集团。为应对复杂多变的社会环境,中国旅行社主要通过内部管理控制、资金营运控制、投资风险控制来强化集团的财务风险管理,确保招待所业务的顺利开展。作为近代饭店发展史上的重要个案,中国旅行社招待所业务连锁经营的成功运行能为现代饭店企业,尤其是饭店集团化发展提供历史参照与经验借鉴。

Financial risk control is the core content of modern hotel enterprise management and a concentrated reflection of hotel industry modernization.In modern times,many hotel operators had realized the importance of financial risk control for the operation and development of enterprises.Preventing capital risks and ensuring investment income is more critical to the development of hotel groups.Since 1931 founded the first guest house to 1949,China Travel Service as the most famous and largest tourism enterprises successfully opened more than 100 guest houses forming the largest hotel group in modern times.Coping with the complex and changing social environment,China Travel Service strengthen the group’s financial risk management mainly through internal management control,fund operational control and investment risk control to ensure the smooth development of guest house business.As an important case in the development history of modern hotel industry,the successful chain operation of China Travel Service guest house business can provide historical reference and experience for today’s hotel industry,especially for hotel groups development.