业财融合下中小型酒店财务转型路径研究

Research on the Financial Transformation Path of Small and Medium-Sized Hotels from the Perspective of Business-Finance Integration

摘要: 业财融合是推动企业财务管理从核算型向管理型转变的关键路径。中小型酒店受限于规模、人才和技术，财务部门长期停留在事后核算层面，难以为经营决策提供有效支持。本文基于业财融合理论，构建了中小型酒店财务转型的三阶段路径模型：基础夯实阶段重点关注规范核算与数据治理，能力提升阶段构建分析工具与指标体系，紧密结合阶段实现财务嵌入业务决策全流程。研究提出四维度支撑体系(组织、人才、技术、制度)，并以年营收500万级酒店为例验证转型路径的可行性。研究发现，财务转型需遵循先规范、再分析、后融合的渐进逻辑，通过数据驱动实现从算账到参谋的角色跃迁。本文的创新之处在于：针对中小型酒店资源约束特点，提出轻量化、可落地的财务转型路径，填补了该细分领域业财融合研究的空白。

Abstract: Business-finance integration is a key path to transform corporate financial management from accounting-oriented to management-oriented. Small and medium-sized hotels are limited by scale, talent and technology, and their finance departments have long stayed at the post-accounting level, making it difficult to provide effective support for business decisions. Based on the theory of business-finance integration, this paper constructs a three-stage path model for financial transformation of small and medium-sized hotels. The research proposes a four-dimensional support system (organization, talent, technology, system), and verifies the feasibility of the transformation path with a hotel with annual revenue of 5 million yuan as an example. The innovation of this paper lies in proposing a lightweight and implementable financial transformation path for small and medium-sized hotels with resource constraints.