Secondly, when it comes to modern hotel accounting system, especially the hotel accounting system managed by foreign hotel management groups, people will definitely mention the so-called internationally accepted unified accounting system for hotels in the accommodation industry. What is the unified accounting system in the hotel industry? What is the difference between this unified accounting system prevailing in the international hotel industry and the current hotel accounting system in China? Understanding these situations is beneficial to us modern hotel operators who are closely related to international business.
Third, the emergence of the "unified accounting system for the hotel industry": As early as 1926, the new york Hotel Association of the United States organized an accounting team, whose task was to design and implement a set of financial management system specially suitable for the hotel industry. This system is the predecessor of today's unified accounting system for hotel industry, which was called unified accounting system for hotel industry in English at that time.
196 1 year, at the request of its members, the American Hotel and Motel Association (AH & amp； MA) Entrusted the American Institute of Accountants to develop another unified accounting system suitable for small hotels and motels. Later, in 1979 and 1986, members of the Financial Management Committee of the American Hotel and Motel Association revised the system twice from the technical level according to the reflection in use.
V. 1996, new york Hotel Association represents American Hotel and Motel Association (AH & amp； Ma) The Financial Management Committee Branch and the International Hotel Industry Accounting Association * * * revised the unified accounting system for the hotel industry. The technical committee of the British Institute of Hotel Accountants also participated in this work. At present, the unified accounting system of the hotel industry is the result of the cooperation of these organizations. Its latest version is the American Hotel and Motel Association (now renamed the American Hotel and Accommodation Association, that is, the American Hotel &; Accommodation Association, abbreviated as ah &；; LA) 9th edition issued by the Institute of Education.
Six, "unified accounting system for hotel industry" has experienced nearly 80 years of practice since its introduction. Now it is widely used all over the world and in Hong Kong, Macao and Taiwan. It can be said that this accounting system is a mature accounting system and financial management model of the hotel industry which is operated, explored and summarized by foreign hotel industry colleagues under the conditions of market economy. It is precisely because of the professionalism, maturity and applicability of this accounting system that it is possible to become a common accounting system in the international hotel industry today. Principles and characteristics of hotel industry unified accounting system: The financial data (financial statements) and operating data (operating statements of hotel departments) and a set of accounting subjects provided by hotel industry unified accounting system are designed according to the principles of general accounting system and the characteristics of hotel enterprise operating profit and loss accounting process. The establishment of this system highlights the different responsibilities and rights of investors, owners and managers.
One of the characteristics of the unified accounting system in the hotel industry is that the costs generated in the hotel operation process are divided into two categories: operating costs and capital costs, and the responsibility for controlling operating costs lies with the operator, that is, the general manager of the hotel; The power of capital cost control lies in the owner organization, that is, the board of directors of the hotel owner company.
Another feature of it is that the operating gross profit in the process of hotel operation is used as an index to measure the efficiency of hotel operation. Hotel owners take operating gross profit as the main index to evaluate the performance of hotel operators, and thus this accounting system establishes a symbol of the modern enterprise system in the hotel industry, that is, the principle of separation of ownership and management rights. The establishment of this principle has actually promoted the rise of hotel management companies specializing in commercial operations. These two characteristics in the unified accounting system of the hotel industry are also the fundamental differences from the current accounting system of the hotel industry in China.
7. Comparison between the Unified Accounting System for Hotel Industry and the Current Hotel Accounting System in China: What is the specific difference between the Unified Accounting System for Hotel Industry and the Current Hotel Accounting System for most hotels in China?
One is professionalism. Because this system is specially designed for the hotel industry and its operating characteristics, unlike our current accounting system for tourism and catering services, it includes travel agencies, tourist fleets, tourist attractions, restaurants and many other industries with their own characteristics.
The second is "industry standardization". This system comes from trade associations and is put forward as an "industry norm" and regarded as a "self-discipline standard". The classification and definition of hotel data are unified, which makes the operating figures of hotels comparable, provides favorable conditions for hotels to understand the market, and also promotes the improvement of hotel industry management level. Because of the different starting point, this system is different from the compulsory accounting system of government statistics formulated by the national competent department from the perspective of macro management. With the deepening of China's reform and opening up, the hotel industry, as a service industry, will no longer rely on state investment, and most hotels will no longer be affiliated with government departments, but the relationship between taxpayers and the state. Therefore, the unified accounting system of hotel industry will be a good reference for the reform of accounting system of hotel industry in China.
Third, it embodies the demand of "management accounting" in the hotel industry. The Unified Accounting System for Hotel Industry determines the responsibility scope of the hotel's internal business objectives, and strictly divides the revenue generation center and the cost generation center in management; And the boundary between the business scope before the operating margin and the capital operation after the operating margin, and established the corresponding control and inspection system. Between commercial operation and capital operation, commercial operation is emphasized; In the use of financial information and business information, more emphasis is placed on business information. Focus on the assessment of internal operating efficiency, that is, reflect and contact the actual results of budget management, cost control and accounting, business difference analysis (performance analysis), information feedback, business decision-making and so on required by management accounting in business data. This is completely consistent with the management target responsibility system implemented by some of our hotels. This fundamentally implements the management mode requirements of realizing management accounting and embodying modern enterprise system on the basis of financial accounting.
In addition, it is necessary to understand and adopt a unified accounting system for the hotel industry. Since the reform and opening up, under the auspices of the Ministry of Finance, the accounting system and financial management of enterprises have been continuously reformed. 1992 and 1993 successively promulgated the general principles of enterprise finance, the accounting standards for enterprises and the 13 industry accounting system. In 2000, the unified accounting system for enterprises was promulgated, and it was first tried in joint-stock enterprises. For the hotel industry, these undoubtedly played a great role in the transformation of the hotel financial management model and system under the original planned economy system to the model and system under the market economy system. However, these reforms are still limited to some attempts to update and change the general enterprise accounting system in terms of concept and macro management. So far, we don't have an accounting system suitable for hotel majors. Therefore, although China's modern hotel industry is a rapidly developing emerging industry in the tourism industry, whether it is state-owned hotels, collective hotels, private hotels or joint-stock hotels, in terms of financial management and accounting, they basically follow the consistent accounting methods for decades. Our hotel industry is far from the requirements of modern enterprise system.
In the process of introducing foreign capital and advanced enterprise management system, especially in the process of introducing western multinational hotel management groups, Chinese-foreign joint ventures and cooperative hotels built in various parts of China, as well as various foreign brand hotel management groups entering the hotel management market in China, have introduced a unified accounting system for the hotel industry and implemented a management accounting model. Today, with China's accession to the World Trade Organization, we need to know and understand this system, so as to be in line with the international common operating mode or international practice and realize the modern financial management of hotels.
Hotel enterprises have a large proportion of fixed assets investment. In China, no matter what system hotel investors are, most of them are engaged in capital operation, and many of them belong to the real estate industry. They don't have the experience and energy to directly manage the hotel, so they need to hire a team of hotel professionals to manage it. Therefore, in financial management and accounting, there is a special need for a management model and system that can handle the rights and interests between investors and managers.
Some existing hotels with the nature of state-owned enterprises are gradually transforming into private enterprises through various forms. Even state-owned hotels will implement a modern enterprise system, and under the supervision of state-owned assets supervision institutions, the requirements of clear property rights, clear rights and responsibilities, separation of government from enterprises and scientific management will be realized. Therefore, it is imperative to introduce and implement financial accounting management models and systems that meet the requirements of the market economy system.
Some people are also worried that the introduction of a unified accounting system for the hotel industry will not conflict with the existing system stipulated by the government. The practical experience of Sino-foreign joint venture hotels and multinational hotel management companies in China for nearly 20 years shows that there will be no conflict. The reason is that the core of the unified accounting system in the hotel industry is to determine the internal accounting system of enterprises and establish internal report materials. Accounting statements that need to be submitted to government finance departments, tax departments, owners' companies and creditors still operate according to the current system. In this way, through the consolidation of internal reports, external reports can be compatible, and the original first-level accounting subjects can also be unchanged. Only the classification of detailed accounts, especially expenses, can be converted into corresponding classification methods. This change is logical, without too many difficulties and obstacles. Of course, this requires a process of reorganization, training and adaptation. We believe that the modernization of the financial management system in the hotel industry will definitely bring a brand-new situation to the hotel management level.