中小型酒店经营绩效评价与内控体系构建

Construction of Operating Performance Evaluation and Internal Control System for Small and Medium-Sized Hotels

摘要: 本文从财务视角，探讨中小型酒店经营绩效评价指标体系与内部控制机制的构建路径与方法。综合运用财务分析法、指标体系设计法与案例分析法，围绕营收指标、利润指标和客房运营、成本费用等指标设计核心评价指标，并从收入内控、支出内控和资产管理内控三大模块构建内控体系，并在此基础上探讨两大体系的联动机制。构建以财务数据为核心驱动力的绩效评价与内控联动机制，是中小型酒店提升运营韧性、防范资产流失、实现可持续发展的有效路径，相关保障措施的落实有助于体系在实践中切实发挥效能。

Abstract: From a financial perspective, this paper discusses the construction paths and methods of the business performance evaluation index system and internal control mechanism for small and medium-sized hotels. By comprehensively adopting financial analysis, index system design and case analysis methods, it sets up core evaluation indicators covering operating revenue, profit, guest room operation, costs and expenses. Meanwhile, the internal control system is constructed from three major modules: revenue internal control, expenditure internal control and asset management internal control. On this basis, this paper further explores the linkage mechanism between the two systems. Establishing a linkage mechanism of performance evaluation and internal control driven by financial data is an effective way for small and medium-sized hotels to enhance operational resilience, prevent asset loss and achieve sustainable development. The implementation of relevant supporting measures helps the systems deliver practical effects in actual operation.