目录一、绪论....................................................................................................................................1二、内部控制相关理论............................................................................................................1 （一）内部控制的基本理论................................................................................................1 1.内部控制的概念................................................................................................................1 2.内部控制的构成素............................................................................................................1 （二）内部控制有利于公司治理........................................................................................3三、餐饮业内部控制现状........................................................................................................4 （一）食品安全和质量控制问题........................................................................................4 （二）财务控制问题............................................................................................................4 （三）内部控制结构有待调整............................................................................................4四、海底捞经营状况分析........................................................................................................5 （一）海底捞基本情况........................................................................................................5 （二）海底捞内控的现状....................................................................................................5 1.控制环境............................................................................................................................5 2.控制活动............................................................................................................................6 3.风险与评估........................................................................................................................64.信息与沟通........................................................................................................................6 5.监督与监管........................................................................................................................7 （三）海底捞内部控制存在的问题....................................................................................7 1.内部监督制度有待进一步完善........................................................................................7 2.员工培养体系跟不上企业发展........................................................................................7 3.信息与沟通不够完善........................................................................................................8 4.风险评估和应对机制不够完善........................................................................................8五、完善海底捞内部控制的对策............................................................................................8 （一）完善企业内部监督制度............................................................................................9 （二）改变人员选拔、激励和培养机制............................................................................9 （三）完善信息与沟通制度...............................................................................................10 （四）完善风险评估和应对机制........................................................................................10六、结论..................................................................................................................................10参考文献..................................................................................................................................11摘要随着全球经济一体化进程的不断完善以及我国经济的飞速发展，餐饮行业已经成为了我国诸多行业中不可或缺的重要组成部分。
而在影响餐饮企业发展的众多因素中，企业的内部控制系统与公司整体的治理结构无疑起到了至关重要的作用，内部控制系统的完善不但有助于企业高层全面把控与了解企业的日常经营活动，也对公司的宏观发展起到了调控的作用，加上对公司治理的重视程度，企业才能不断的向更高更远的方向发展本文就以海底捞公司为例，首先简要阐述了企业内部控制的基本概念以及相关管理制度与方法，然后对海底捞公司的具体内部控制体系进行了全面的介绍，并且结合其治理结构现状对海里捞的整体经营情况进行了进一步分析，通过一系列的调查与研究，我们发现海底捞的内部控制体系目前还存在许多美中不足之处结合海底捞的内部控制和公司治理现状，分析出海底捞存在的内部监督制度不健全、员工培养体系滞后、信息沟通不够流畅、风险评估机制不完善等问题，并且海底捞的内部控制准则也应当得到进一步的强化与规范，随之我们结合其企业内部治理问题的具体成因，主要从内部监督制度、工作人员专业度提升、信息沟通平台鱼风险控制体系四个方面对海底捞的治理结构给出了相关性建议，旨在能给加强海底捞的内部控制结构与公司治理水平，并且也希望对我国餐饮行业的整体发展起到一定的参考借鉴作用关键词：内部控制；监督机制；风险评估；信息沟通AbstractWith the continuous improvement of global economic integration and the rapid development of Chinaundefineds economy, the catering industry has become an indispensable and important part of many industries in China. Among the many factors that affect the development of catering enterprises, the internal control system of the enterprise and the overall governance structure of the company undoubtedly play a vital role. The perfection of the internal control system will not only help the senior management of the enterprise to control and understand the daily business activities of the enterprise, but also play an important role in the macro-development of the company, and attach importance to the corporate governance. Only then can the enterprise continue to develop in a higher and farther direction. Taking Haidi fishing Company 。