餐饮企业内部财务控制建设探析

餐饮企业因提供服务实现方式多样化和多环节,使其会计信息失真和资产流失等问题不断滋生,成为内部财务控制难度大的行业之一。餐饮企业内部财务控制从业务流程来看,主要包括采购、加工和营业环节。全面分析餐饮企业在这三个环节中内部财务控制存在的问题,对于完善餐饮企业的管理制度、提高餐饮企业的竞争力有着重要的意义。

Due to distortion of accounting information,loss of assets and other issues that caused by the diversification and multi-links of providing services,the catering industry has become one of the most difficult industries in internal financial control.The internal financial controlling of catering enterprises includes purchasing,processing and business links.The comprehensive analyisis on the problems has great significance for improving the management system and raising the competitiveness of catering enterprises.