摘要:随着我国综合国力的不断提升,各行各业都在蓬勃发展,其中作为第三产业的餐饮服务业也在不知不觉中发展壮大起来,第三产业是我国国民经济的重要组成部分,对我国的经济发展具有举足轻重的影响,俗话说“民以食为天”,餐饮服务业是老百姓天天打交道的行业,经济的发展也带动了餐饮服务业的发展,现在的餐饮业也可谓是遍地开花。

　　　在这次的论文写作中,主要是针对星级型酒店会计报表的研究分析,以曙光国际酒店为例,这类酒店一般有健全的财务管理体系,有较可靠的数据来源,主要从单位的会计报表这方面入手,研究分析酒店的经营现状,提出可行性的分析建议,这些建议都是建立在对酒店的经营管理有足够充分了解的基础上提出的,为酒店向更良性的方向发展提出了可靠的依据。

关键词 第三产业；会计报表；研究分析；经营管理

Abstract:With the improving of the our country comprehensive national strength, in all walks of life are booming, as the third industry of catering service industry also in imperceptible in, the third industry is an important part of our national economy, plays a decisive role in the economic development in our country, as the saying goes man eats by nature, and food and beverage service industry is one of the common people dealing with every day, the development of economy also led to the development of the catering services, catering industry is also now.

　In this dissertation, mainly is the study of star-level hotel analysis, shuguang international hotel, for example, the hotel generally has a sound financial management system, with reliable data sources, mainly from the unit of the accounting statements of this aspects, study hotel management present situation, put forward feasibility analysis suggested that these recommendations are based on the management of the hotel is proposed based on the sufficient understanding, provides the reliable basis for the development of the hotel to a more healthy direction.

Keywords   The tertiary industry  Accounting statement  Analysis  Management