How to apply financial management to tourism management?

1. Improve financial management related systems

Financial management is the main means of adding value. Whether it has a well-functioning financial management model determines whether an enterprise can have long-term development. . Since there is a certain gap between the national accounting standards and the actual implementation of enterprises, each tourism enterprise should be based on the existing accounting standards, accounting laws and related laws, and in accordance with the inherent laws of enterprise financial management, combined with the enterprise's own characteristics and Actual situation, in-depth research, and gradually establish a practical financial management organizational system and work process, improve the financial management system, and provide a strong institutional guarantee for solving financial management problems. It should be noted that the formulation of the system must aim at standardizing and institutionalizing financial management, adhere to the principles of pertinence and operability, and combine it with the actual situation of the enterprise. It cannot be copied mechanically or pieced together, but must have a complete system. At the same time, the provisions of the internal financial management system should be as easy to understand and easy to operate as possible, and should be closely connected with daily accounting practices. Tourism enterprises must, on the basis of division of labor and cooperation, rationally set up work positions, clarify responsibilities and authorities, separate incompatible positions, strictly enforce financial management work processes, form an effective internal check and balance mechanism, and resolutely put an end to unstandardized and illegal accounting practices. The occurrence of business and financial actions. It is necessary to strengthen control over weak links and important positions, refine responsibilities, and ensure that the system manages people and assigns responsibilities to everyone. All assets must be checked regularly to ensure that the accounts are consistent with the facts. In addition, the implementation effect of the financial management system and accounting process should be evaluated frequently. When national financial laws and regulations are changed or revised, or when the evaluation finds weak links in internal control, they should be improved and improved in a timely manner. Through the implementation of these financial management systems, financial management work is closely integrated with the economic business of the enterprise, promoting the full play of financial management functions and ensuring the normal operation of the enterprise's production and operation.

2. Establish a financial information system and realize financial informatization

In the modern market economy, all economic activities must be guided by fast, accurate and complete information. Information has become the market an important medium of economic activity. Tourism enterprises are greatly influenced by the outside world, which affects the whole body. They are highly seasonal and contemporary. Therefore, it is very necessary to establish a financial information system and realize financial informatization to strengthen the financial management of tourism enterprises and ensure the healthy development of tourism enterprises. of. First of all, the financial department of tourism enterprises should expand the scope of financial information collection, establish a series of processes and specifications for the collection, sorting, feedback, and utilization of financial information, and process various financial accounting information at any time, so as to focus on financial information and other An information system supplemented by information in each link ensures the efficiency and quality of financial information transmission through efficient and orderly management and application of financial information, improves the level of corporate financial management decision-making, and strengthens the standardization of financial management work such as budgeting, settlement, and monitoring. Improve the efficiency of corporate capital utilization and give full play to the role of financial management in corporate management. Secondly, financial personnel of tourism enterprises must strengthen their information concept, pay attention to all enterprise-related information, and collect, analyze, utilize and feedback information comprehensively, accurately and quickly to provide valuable basis for the enterprise's financial decision-making and capital operations.

3. Strengthen the construction of the accounting team of tourism enterprises

To do a good job in financial management of tourism enterprises, it is inseparable from a team of financial personnel with strong ideas and high professional quality. At present, there are still two problems in the financial personnel team of tourism enterprises: on the one hand, financial personnel generally have low quality, outdated professional knowledge, single knowledge structure, and insufficient follow-up education. On the other hand, financial personnel have a weak legal concept, ignore the seriousness and coercion of financial systems and financial disciplines, and cannot carry out financial work in strict accordance with the requirements of professional ethics. In order to solve the above problems, tourism enterprises must strengthen the team building of financial personnel and establish a team of financial personnel with high policy level, good professional ethics, comprehensive business knowledge and skilled skills. They can start from the following aspects: First of all, focus on cultivating and selecting financial personnel with high political and ideological consciousness and good professional ethics. They are not only required to be familiar with their own work and relevant financial knowledge, but also required to understand the country's economic development situation and be familiar with national finance, taxation, finance, etc. principles and policies; enterprises must also actively create various opportunities to provide financial personnel with opportunities and channels for knowledge updating, and continuously improve the comprehensive business level and skills of financial personnel. Secondly, introduce competition and incentive mechanisms and improve the employment system. Conduct job competitions in the financial department, assess the political quality, business skills, policy level and professional ethics of employees, and link the assessment results with the appointment of professional and technical titles, the appointment and removal of administrative positions, the payment of bonuses, etc., to form a perfect internal incentive and restraint mechanisms.

4. Establish a risk early warning system for the tourism industry and improve the risk prevention mechanism

The tourism industry is a sensitive industry. Tourism enterprises are affected by external macro-environmental factors and have poor risk resistance. . Therefore, the government and enterprises should work together to establish a risk early warning system for the tourism industry and improve the risk prevention mechanism.

First of all, the industry authorities should set up specialized agencies and establish a highly sensitive and accurate information monitoring system to continuously monitor the prosperity of the entire industry, collect relevant information in a timely manner, analyze and process it, and deliver market information and environmental information to tourism companies in a timely manner. , improve the risk prevention capabilities of the entire industry and avoid risks to the greatest extent. Secondly, tourism enterprises must enhance risk management awareness, improve the risk identification capabilities of financial personnel and managers, integrate risk prevention throughout financial management work, establish a complete risk early warning mechanism, and foresee and systematically identify, Monitor and evaluate possible risks, including the type of risk, possibility of occurrence, cause of occurrence, intensity, scope of impact, and possible consequences for corporate capital operations. By tracking and monitoring risks, tourism companies can understand and master their financial risks at any time. In addition, during the establishment and operation of the early warning system within the tourism enterprise, coordination and communication with the industry early warning system must be maintained to achieve maximum sharing of information resources. Finally, the government should establish a tourism industry risk protection fund. The risk fund shall be paid by each tourism enterprise according to the prescribed proportion, managed centrally, and earmarked for special use. Once a business crisis or financial crisis occurs, on the one hand, it can help tourism companies tide over the difficulties, and on the other hand, it can reduce the burden on the government.

5. Establish and improve the financial supervision and inspection mechanism and improve corporate financial management

First of all, establish and improve the internal control system. Each tourism enterprise should establish an internal control system suitable for the management requirements of the enterprise based on the characteristics of the tourism industry and enterprise, formulate a comprehensive and systematic internal control system, clarify functions, strengthen responsibilities, and severely punish violations of the internal control system. By establishing an internal accounting control system, it helps enterprises improve the quality of accounting information, protect the safety and integrity of assets, ensure the implementation of relevant laws, regulations and business management policies, improve business management efficiency, strengthen business management, and control business risks. Secondly, give full play to the role of internal audit. Internal audit is an indispensable part of strengthening the internal supervision of tourism enterprises. Tourism enterprises should set up a special internal audit agency, or identify full-time internal audit personnel, establish an internal audit system, carry out internal audit work independently and authoritatively, and strengthen audit supervision. Through internal audit supervision, regular, comprehensive and direct supervision can be carried out within the enterprise, and the audit results can be reported directly to the senior leadership in a timely manner, and the problems found in internal management can be dealt with decisively and resolved fully and effectively. business risks. Finally, proactively accept external supervision. While strengthening the construction of internal financial supervision mechanisms, tourism enterprises must also actively accept supervision from outside to make up for the limitations of internal supervision. External supervision includes supervision of finance, auditing, taxation, social intermediaries, accounting firms, etc. Through external supervision, on the one hand, the quality of the internal supervision work of the enterprise can be checked, and on the other hand, the financial management of tourism enterprises can be made more standardized.

With the development of the global economy and the improvement of people's living standards, tourism has become one of the main ways for people to relax and vacation. The development of tourism has enabled my country's tourism enterprises to develop rapidly. Facing the increasingly fierce competition in the domestic and international tourism markets, tourism enterprises must continuously strengthen their financial management and adapt to economic development in order to remain invincible in the competition and create greater economic and social benefits.