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dc.contributor.advisor徐玉霞
dc.contributor.author陈秀芳
dc.date.accessioned2016-02-23T01:06:03Z
dc.date.available2016-02-23T01:06:03Z
dc.date.issued2015-07-09 17:02:47.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95881
dc.description.abstract近几年来,旅游业市场竞争越来越激烈,我国旅行社在国际大型旅游集团进驻中国旅游市场和企业内部改革的双重压力下,普遍感受到了危机与挑战。在中国旅游市场前景被普遍看好的形势下,旅行社业已显示出行业盈利能力下降的被动局面。在现有的旅行社市场格局中,中小旅行社在数量上占绝对优势,但在产品开发、品牌竞争、成本管理等方面都处于劣势地位,这在很大程度上制约了国内旅行社整体竞争力的提高。因此,研究中小旅行社生存和发展的问题,建立与旅行社行业特点相适应的、专业的内部控制系统迫在眉睫。 本文以厦门Q旅行社为为例,主要包括以下五个部分。首先是绪论,就本文的选题背景、研究思路作简要阐述。第二章对内部控制基础理论的发展...
dc.description.abstractIn recent years, the competition of the tourism industry situation and market is becoming more fierce. Lending the travel agency company generally felt the crisis and challenges. The domestic travel industry suffer the double pressure of large international travel group's competition and the enterprise internal reform. Universally in China tourism market prospects, the travel agency industry has b...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46638&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=48376
dc.subject旅行社
dc.subject内部控制
dc.subjectTravel Agency
dc.subjectinternal control
dc.title中小旅行社内部控制问题探讨——以Q旅行社为例
dc.title.alternativeDiscussion on the Problem of the Internal Control System of Small and Medium-sized Travel Agency— Taking Q Travel Agency as an Example
dc.typethesis
dc.date.replied2014-11-29
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2010157076


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