today, it is imperative to strengthen the financial-centered hotel management system and shift the focus to prediction, control and analysis. Compared with Chinese and western hotel management systems, it is not difficult to find that the position and role of the financial department is the biggest difference between Chinese and western hotel management systems, and the gap in financial management level is most obviously reflected in the budget management level. The backward budget management level is the fetters of the modernization development of domestic hotel management. It is an urgent problem for China's hotel industry to improve the level of budget management and strengthen the monitoring function of budget in business management. After-dinner budget is a comprehensive plan compiled in a unified monetary form, which reflects the hotel's business activities and economic benefits in a certain period. Budget management is a planning index put forward in the form of financial data on the source and use of various economic resources in the hotel planning period. Budget management involves all aspects of hotel management. In contrast, in the organizational structure of foreign hotels, under the general manager, the administrative committee is composed of resident manager, financial director, sales director, personnel director and engineering director, among which only the financial director is the only member who is only responsible to the upper management department, not directly led by the general manager, and has the responsibility to assist and supervise the general manager to lead the hotel to complete various indicators. This shows that the financial department plays an important role in hotel management. 2 Comparison of the functions of each department in the hotel management system between China and the West. In the foreign hotel management system, all departments are divided into two systems. One is the functional system under the leadership of the general manager, which consists of three departments: finance, sales and personnel. The other system is the operating system under the leadership of the resident manager, which consists of housekeeping, catering, engineering, security, entertainment, motorcade and other departments. The operation of functional departments revolves around policies and strategies; The operation of the operation department revolves around practice and service. In the domestic hotel management system, all departments are divided into front desk and back desk; The front desk department consists of room service, catering, entertainment and motorcade. The backstage department consists of finance, sales, personnel, engineering and security. Under the guidance of the idea of "attaching importance to the front desk and neglecting the background", the three functional departments that should play a guiding role in hotel management are ignored, and the importance of their work is ignored. 3 Comparison of the role played by the financial department in hotel management between China and the West. In foreign hotel management activities, it is customary to speak with data. In addition to accounting, from financial accounting, which simply reflects the operating results, management accounting contents such as budget, decision-making and analysis have been added, and more emphasis has been placed on the post-processing of financial activities, extending to the whole process of prior management and even accompanying management. The financial department will participate in the important decisions in hotel management, and the important decisions in hotel management all require tenability in financial analysis. In this way, the chief financial officer can focus on financial analysis and have the right to deny the decisions made by management that cannot stand financial analysis. The financial department gives full play to the monitoring function of prediction, decision-making and analysis in the management and operation of people, money and goods in the hotel. In domestic hotel management activities, the financial department is often in a passive position of accounting after the event. Although the financial department is also invited to participate in various economic activities of the hotel, the manager of the financial department has no voting right. You can't play the leading role in making major decisions, and it is difficult to have the opportunity to veto the decisions made by management that can't stand financial analysis. The management before the story is weak, and the supervision mechanism of the whole process of management is more formal than substantive. Compilation, emphasizing the scientific nature of the budget results and the accuracy of the forecast. When preparing the budget, foreign hotels strictly follow the budget preparation procedures, and analyze the data according to the historical data of hotel operation, combined with the national situation, economic trends and market feedback information, etc. After the department compiles the budget, it is submitted to the higher authorities for approval and repeated revision, and the final budget goal is confirmed after rigorous financial analysis. For example, the information possession of Sheraton Group not only includes various daily financial statements and historical operation, but also includes the international and domestic tourist market, the state's economic policy trends and economic situation, and even the competition of tourist hotels in the same region. Based on such detailed data analysis and after strict financial analysis, the budget results are very accurate, so there is little difference from the actual performance. Once the budget result is decided, it is difficult to change, and it will be used as the main basis for evaluating performance. The general manager and managers at all levels have no right to arbitrarily change the budget content and results. If there is a new marketing activity at the decision-making level, or there is a change in a certain activity in the budget, an application plan must be submitted, which should list the reasons, contents, forms, expenses, timing, advantages and disadvantages of the change plan in detail, and then submit it to the financial department for financial analysis. If it is determined that it is unreasonable or fails to achieve the budget effect after financial analysis, the financial department has the right to reject its proposal. Therefore, in the process of compiling and revising the budget, foreign hotels have strictly controlled all kinds of decisions and activities during the budget period. Budget management limits the authority of decision-makers to a great extent and avoids "experience" and "inspiration" decisions. In the preparation process, departments also compile their own budgets and submit them to higher authorities for approval. However, the standards are not strictly implemented from budget preparation, revision to approval. Budget management still stays at the level of annual plan. Generally speaking, it is only a general plan target for a budget year, and the budget target is not accurate. The decision-making level of the general manager can change the activities stipulated in the budget. Usually, after the decision-making level has decided to cancel or increase a certain budget period, it will ask the financial department to make a rough accounting. Budget management can't play the role of pre-control. The results are often accurate to every quarter or even every month, and the budget target is the standard to measure performance. In that way, in hotel management, managers will pursue the results of budget implementation to the end. If there are special circumstances or deviations, they can be fed back to the management in time, and budget management can effectively control the hotel operation. At the end of the period, the actual performance will be compared with the budget, the difference will be analyzed and the performance will be evaluated. The analysis of these differences reflected in the hotel's decision-making report is not only the basis for the hotel to control its daily economic activities, but also an important indicator for evaluating the performance of various departments and employees, and draws lessons from it to revise the next budget report. There are four main compiling methods: traditional budget method, flexible budget method, zero-based budget method and rolling budget method. China's hotel industry usually adopts the traditional annual fixed budget method, which is based on historical data and based on a certain growth rate or saving rate during the budget period. This method is simple and easy to implement, saving time and effort, but it lacks scientificity and advancement and cannot adapt to the changing market environment of the hotel industry. 2. The foundation of budgeting is weak, that is, the data is not fully occupied and the data analysis is not strong enough. 1 data collection and possession are not enough. Full possession of information and analysis of information is the basis of budgeting. Various daily statements of financial management are easy to get, but it is far from enough. For example, when compiling the sales revenue budget, at least the following factors should be taken into account: historical data and development trend of hotel sales, development trend and changing law of international tourism market, market share and development trend, factors affecting sales price, international and domestic economic situation, competition in the same industry, advertising promotion strategies in the same industry, and so on. Domestic hotels have not paid enough attention to the data collection in these aspects. 2. The shortcomings of domestic hotel data analysis are as follows: ① Studying hotel economic activities in isolation, ignoring the comprehensive investigation of hotel survival and development; ② The setting of analysis index is unreasonable; ③ The content of data analysis can't meet the needs; (4) Give priority to post-event analysis, ignoring pre-event analysis and post-event analysis; ⑤ The degree of prediction is not enough to provide a basis for decision-making. Management has not yet formed a programmed and scientific system. Even the budget of some hotels only stays at the level of annual plan report once a year. From the preparation, revision, examination and approval to implementation, the budget is not controlled from the system. Usually, after the budget is prepared, no one cares. Budget can't supervise the hotel management at all. The management concept has not changed. Domestic hotel management has not paid enough attention to financial budget management, shifted the focus of work to the direction of prediction, control and analysis, failed to form a * * * knowledge by speaking with data, and failed to have a deep understanding and understanding of improving the budget accounting supervision function, and failed to give the financial department enough power in the management system. Budget accounting supervision only stays on the post supervision of daily financial revenue and expenditure, ignoring the internal control construction of strengthening plugging and preventing fraud; Only stay in the specific budget for microeconomic activities. 2. The quality of budget managers is low. The quality of budgeting personnel has a direct impact on the quality of budgeting. Budgeting personnel only bury themselves in data piles such as account books, account books and statements, instead of standing at the height of the hotel as a whole, observing and thinking about problems with a developmental perspective. When selecting financial managers in domestic hotels, familiarity with financial knowledge is generally the main assessment criterion. Therefore, when financial managers are directly involved in management, their lack of hotel business knowledge is particularly obvious, and their role as general manager's staff is weakened. 1 organizational system reform. Establish an effective budget management organization system. A special budget committee consists of the general manager, executive deputy general manager, chief financial officer, chief accountant, department managers and chief engineer. It performs key functions: 1 Review, approve or adjust each proposal or report; Responsible for approving budget revisions; 3. Review the budgeting policy so that all departments can fully understand the operating principles and policies formulated by the general manager's office, and coordinate and review the budgeting of all departments from the perspective of the hotel as a whole; 4. Solve the contradictions arising from budgeting in all aspects; 5. Regularly check the implementation of the budget to urge all parties concerned to accomplish the goals and tasks stipulated in the budget in a coordinated manner; 6. Conduct performance evaluation. 2. Establish scientific methods and prepare the budget according to predetermined procedures, so as to make the budget scientific, advanced and applicable. 1 Determine the forecast target. It mainly includes forecast profit index, forecast sales index, forecast cost index and forecast capital demand index. Conduct market research, collect relevant information and make classification and evaluation. 3 Prepare the draft departmental budget on the basis of departments. On the basis of the whole store, carry out the comprehensive balance of the whole store on the basis of summarizing the draft departmental budget and make the whole store budget. 5. After discussion and determination at the budget meeting, implement the budget plan and issue it to the department. Once the individual budget of each department is revised and approved by the hotel, the person in charge who originally formulated the budget must be informed of the revised budget in time, and the reasons and necessity of the revision should be fully explained to convince the department manager to accept the new budget happily. This procedure of fully respecting the enthusiasm and opinions of the grassroots in budget management is not simplified, which will determine whether the budget has a solid mass base. 6. Decompose departmental budget indicators and give full play to financial control functions. Provide interim reports and special reports on budget implementation. 3. Improve the budgeting method. 1 Change the original annual fixed budget to monthly rolling budget. In order to overcome the shortcomings of traditional regular budget, monthly rolling budget can be adopted. The specific operation can be carried out in two ways as needed: rolling the budget monthly or quarterly. Monthly rolling budget refers to that after the budget is implemented for one month, that is, the reasons for the differences are analyzed and compared according to the operating results of the previous month, and the future budget is adjusted in time in combination with the new situation in the implementation, and the remaining 11-month budget is revised, and the budget for one year is automatically prepared for the next month. In this way, the future business activities are planned in a continuous budget form. Rolling the budget quarterly is similar to rolling the budget monthly. Carry out the zero-based budget system when making decisions, so that the hotel can realize scientific management, get rid of inspired decision-making and effectively limit the authority of the general manager. Zero-based budgeting, that is, listing what it wants to do, how to do it, whether there are other alternatives, how much it will cost, what benefits it will have to the organization, and what consequences it will have if it does not. Every decision should be evaluated in combination with the long-term goal, and finally the action plan should be selected according to its feasibility. The disadvantage of the traditional budget method lies in that the decision-makers only know how to compile summary, budget and reduce 1 and strengthen prior supervision: participating in budget preparation and business decision-making is the main way to effectively implement prior supervision of budget accounting, which will directly affect the decision-makers to select and optimize budget plans and related decision-making plans. Because budgets at all levels are the starting point of the whole budget management, the right or wrong decision-making is the first link related to the normal operation of the whole budget activity. It can nip some violations of law and discipline in the bud and eliminate some possible mistakes in advance, so as to strengthen the ability of optimizing budget regulation and control and optimize the allocation of budget funds. 2. Strengthen the control in the process: Strengthen the supervision and control of economic activities in the process of budget implementation, and ensure the normal operation of economic activities according to the budget or plan. It is necessary to extend from passive supervision of daily financial budget revenue and expenditure to performance supervision. Expand the scope and content of budget accounting supervision, especially strengthen the comprehensive supervision of major special budget projects, large investment and other economic activities. 3 Strengthening post supervision: Implementing performance supervision, examining and analyzing the implementation of budget and financial plan, and strengthening post supervision. Performance supervision includes business performance supervision and economic benefit supervision. By examining and analyzing the economy and efficiency of financial revenue and expenditure of budget units and their related economic activities, this paper reveals the specific factors that affect the performance, and revises the future plan, focusing on monitoring the budget implementation and its effect, budget completion, effective use of property and human resources, so as to improve the use effect of budget funds and related resources, and taking promoting management improvement, increasing efficiency and improving efficiency as the main contents of improving the supervision function of budget accounting.