文档介绍：酒店的风险管理 Hotel risk management
酒店风险管理就是通过对风险的识别、预测和衡量、选择有效的手段，以尽可
能地降低成本，有计划地处理风险，以获得企业安全生产的保障。Hotel
management is risk through risk identification, prediction and measured, choose effective
means, in order to reduce cost as far as possible, there are plans to deal with risk, to
obtain the enterprise production safety protection.
酒店风险管理就是通过对风险的识别、预测和衡量、选择有效的手段，以尽
可能地降低成本，有计划地处理风险，以获得企业安全生产的保障。因而，要求
酒店在生产经营过程中，应对可能发生的风险进行识别，预测各种风险发生后将
对资源及经营造成何种影响，如何规避等。Hotel management is risk through risk
identification, prediction and measured, choose effective means, in order to reduce cost
as far as possible, there are plans to deal with risk, to obtain the enterprise production
safety , requests the hotel in the production process, to deal with possible
risk identification, prediction risk happens after the resources and management resulting
in what impact, how to avoid.
一、 酒店常见风险 A common risk, hotel
(1) 财务风险 financial risk
财务风险是与财务杠杆密切联系的，因为负债的财务杠杆利益是建立投资收
益高于资金成本之上的，然而，在实际的生产经营活动中，很有可能会出现收不
1
叶予舜 二〇一二年九月二十五日星期二
抵支或发生亏损。因此，在负债数额不变的情况下，亏损越多，酒店资产偿还债
务的能力就越低，财务风险也就越大。过度的高额负债，不仅需要支付巨额的利
息，而且降低了酒店的安全性和竞争能力，危及酒店的生存与发展，最终将因无
力偿还债务而破产倒闭。Financial risk and the financial leverage is closely linked,
because the debt