提高我国酒店财务管理水平的思考  

Improve Our Country Hotel Financial Control Thinking

作　　者：窦薇[1] 曲丽丽[1] 

机构地区：[1]东北农业大学,黑龙江哈尔滨150030

出　　处：《山西财政税务专科学校学报》2008年第3期38-41,共4页Journal of Shanxi Finance & Taxation College

基　　金：黑龙江省科技厅攻关项目(GZ07D204);黑龙江省社会科学基金项目(03B044)

摘　　要：酒店财务管理具有不同于一般行业的特殊性,表现为管理范围的广阔性、酒店价值实现的无形性、酒店业经营活动的特殊性。发达国家的酒店业财务管理已经形成了一套比较成熟的理论体系和方法体系,主要包括实施"统一会计制度"、完善的会计报表体系、灵活的财务管理机构设置、严格的现金流量管理和现代化的酒店财务管理手段等。在借鉴发达国家酒店财务管理理念的基础上,探索加强我国酒店财务管理的思路,即借鉴国际酒店先进的管理手段和管理制度为我所用、注重酒店无形资产的价值创造、提升酒店财务管理人员的人力资本。Hotel financial control has the particularity being unlike general industry, shows vast being a control limit, intangible that hotel value realizes, hotel job business operations particularity. The developed country hotel job financial control has already formed a set of relatively mature theory system and method system, the hotel financial control means managing, being modernized mainly including putting system, nimble financial control setup of organ, strict cash flow ＂uniting system of account＂ ,perfect accounting statement into practice has waited. On drawing developed country hotel financial control idea basis, probe the train of thought perfecting and improving our country hotel financial control ： Using advanced administration of international hotel means and management system for reference creates, hoists manpower of hotel financial affairs handling crew capital for value used, attached importance to hotel intangible assets by me.

关 键 词：酒店管理 财务管理 无形资产 

分 类 号：F235.99[经济管理—会计学]