Problems and suggestions on internal control of hotel financial management?

Under the current economic situation, the hotel industry must pay more attention to the effectiveness of financial management and combine with an efficient internal control system to continuously enhance its competitiveness. Below I give some suggestions by analyzing the problems existing in the internal control of hotel financial management. Welcome to reading.

Problems existing in internal control in hotel financial management

1. Problems in hotel discipline

At present, there are serious violations in hotel restaurants, including front desk personnel, service personnel and purchasing personnel. Specifically, the cashier's disciplinary actions usually include independent cheating, such as forging the customer's signature, changing the bill privately, tampering with the consumption quota and printing the bill privately, and even giving the customer a discount privately to earn the difference. Service personnel usually violate the rules, such as privately issuing more consumer bills and taking the price difference as their own. However, purchasing personnel use the agreement with suppliers to collect kickbacks privately and conduct unfair transactions.

2. There is a violation in the reception room.

The relevant personnel at the reception desk of hotel rooms include receptionist and cashier. These staff use the customer's half-day rent to sign and change the printing time to get preferential fees, and even some front desk receptionists often handle membership business for regular customers privately to seek some illegitimate interests. It is precisely because the violation of discipline at the front desk of hotels is becoming more and more common that the internal control of hotels is more difficult.

Suggestions on Internal Control in Hotel Financial Management

1. Improve the construction of hotel internal management concept.

Managers of hotel enterprises need to constantly implement and infiltrate the concept of internal control management in their usual business activities, and at the same time take measures to make every employee consciously abide by norms and systems in their actual work, and no one can exceed the authority of internal control. Not only managers should take the initiative to play a leading role, but all employees should also consciously attach importance to the importance of internal control. Hotel enterprises need to strengthen the concept propaganda of every employee, so that the concept of participating in internal control can be deeply rooted in the hearts of employees. In addition, strengthen the training of financial managers' professional skills and theoretical knowledge, continuously improve employees' professional skills and professionalism, effectively prevent or reduce the possibility of mistakes in actual work, pay more attention to the professional ethics construction of internal control personnel, create a clean and honest environment atmosphere within hotel enterprises, and strengthen the regulation and restraint of every employee's daily behavior, thus providing a favorable premise for achieving effective internal control.

2. Establish and improve the internal control mechanism of hotel enterprises.

First of all, we should make clear the purpose of hotel internal control, and plan our own internal control system in financial management scientifically and systematically from the goal of hotel management. Make a reasonable plan for each specific plan and measure. Financial workers should collect and improve relevant financial information in advance in order to provide theoretical basis for managers to make more scientific and reasonable decisions. Secondly, establish a perfect authorization and approval mechanism within the hotel enterprise.

In particular, the diversified business activities of domestic hotels need to rely on the authorization and approval of top managers, and then the internal grass-roots control personnel exercise their powers such as budgeting and planning various systems within the scope of their duties. Cash, inventory, bills, etc. In hotel enterprises, it is necessary to rely on specific personnel to implement professional management in order to ensure a clear and orderly division of responsibilities. In addition, the financial management of hotel enterprises must implement the incompatible job separation system. For different personnel and internal institutions, a system of mutual checks and balances and mutual supervision is needed to ensure the effectiveness and standardization of internal control of hotel financial management.

3. Establish and improve the internal supervision and evaluation system of hotel enterprises. If hotel enterprises lack effective supervision and evaluation mechanism in their operation, it will be difficult to fully and deeply understand the implementation effect of internal control in financial management, and the effectiveness of financial management will be greatly reduced. Therefore, in order to establish a multi-level supervision and evaluation mechanism including the board of directors, general manager and management organization in hotel enterprises, it is necessary to collect and analyze the relevant information in the usual operation process in time and predict the possible risks in the actual operation process of hotel enterprises. According to these effective information, the specific implementation of internal control of financial management is comprehensively and meticulously tested and verified, in order to ensure that the role of hotel internal management can be fully reflected.