旅游企业会计内部控制问题与对策

Problems and Countermeasures of Accounting Internal Control in Tourism Enterprises

我国的市场经济在经济全球化的背景下得到了飞速的发展,尤其是近年来新兴的旅游业发展速度更是迅猛,原有的经营理念和方法已经难以适应当前的发展速度,其中表现的最为明显的是会计内部控制力度的不足。如果不能在企业内部实施有效的会计内部控制,部分旅游企业很容易在激烈的社会竞争中被淘汰。论文对旅游企业会计内部控制的现状和问题进行了深度分析,并提出了适当的解决对策,助力旅游企业平稳健康有序地发展。

Under the background of economic globalization,China's market economy has been developing rapidly,especially in recent years,the new tourism industry has developed rapidly.The original business philosophy and methods have been difficult to adapt to the current development speed,among which the most obvious is the lack of internal accounting control.If we can't implement effective accounting internal control in enterprises,some tourism enterprises will be easily eliminated in the fierce social competition.This paper analyzes the current situation and problems of accounting internal control of tourism enterprises,and puts forward appropriate countermeasures to help tourism enterprises develop smoothly,healthily and orderly.