区块链技术支持下餐饮业内部财务监督研究  

Research on Internal Financial Supervision of the Catering Industry Supported by Blockchain Technology

作　　者：胡文可 HU Wenke(Hainan Longquanren Hotel Management Group Co.,Ltd.)

机构地区：[1]海南龙泉人酒店管理集团有限公司

出　　处：《中国商论》2021年第9期135-137,共3页China Journal of Commerce

基　　金：2019年海南省基础与应用基础研究计划(自然科学领域)高层次人才项目资助《基于自贸港及区块链技术背景下大数据审计技术体系的构建与运行研究》(2019RC247)配套成果。

摘　　要：近期,新冠疫情的肆虐对全球经济影响甚大,尤其是对生活服务业中的餐饮业冲击很大,使企业面临生存危机,出现经营成本占比激增、现金流枯竭等问题,因此财务监督与风险管控显得尤为重要。本文通过对资金要素分配、收支业务流程和权力人决策、执行、绩效过程的制约监督等问题的分析,并结合长期从事餐饮业财务工作的经验,提出应对措施,以帮助企业能够在疫情环境下持续健康发展。Recently,COVID-19’s wreak havoc has a great impact on the global economy,especially on the catering industry in the life service industry.Enterprises are facing a crisis of survival,with problems such as a sharp increase in the proportion of operating costs and exhaustion of cash flow.Financial supervision and risk management are particularly important.Based on the analysis of the distribution of capital elements,the business process of revenue and expenditure,the restriction and supervision of the decision-making,implementation and performance process of the power person,and combined with the long-term experience in the financial work of the catering industry,this paper puts forward some countermeasures to help the enterprise to develop continuously and healthily in the epidemic environment.

关 键 词：区块链技术 餐饮业 企业内容 财务监督 财务管理 

分 类 号：F275[经济管理—企业管理]