我国五星级酒店在内控管理方面存在很多的问题,在面临激烈的市场竞争时显得十分乏力,虽然五星级酒店在内部控制管理方面取得了一定的发展,但是仍然难以解决其面临的主要问题。本文主要对五星级酒店的内部控制管理进行过研究,分析其目前存在的主要问题,并根据分析的结果有针对性地提出一系列的对策建议,旨在不断完善五星级酒店的内控管理工作。引言加强企业的内部控制是现代商业企业在进行企业管理和进行市场竞争时的重要战略,对于企业强化管理,节约运营成本 Five-star hotels in our country have many problems in internal control management and appear to be very weak in the face of fierce market competition. Although the five-star hotels have made some progress in internal control management, they still have difficulty in solving the major problems they face . This article mainly studies the internal control management of five-star hotel, analyzes its main problems, and puts forward a series of countermeasures and suggestions according to the result of the analysis. The aim is to improve the five-star hotel’s internal control management jobs. Introduction Strengthening internal control of enterprises is an important strategy of modern commercial enterprises in conducting business management and market competition. It is important for enterprises to strengthen management and save operating costs