摘要：酒店对固定资产的投资一般占到70%-80%。因此，固定资产的管理和使用效率如何将直接影响到酒店的整体效益。随着社会的不断进步，科学技术的提高，人们对生活不断地追求，酒店业作为一个强大的服务系统，只有加大对固定资产的投资，对硬件设备的投入、保养才能保证酒店的服务质量。但是，在加大固定资产投入的同时，还会给酒店带来很多连带工作——对固定资产的管理制度必须得到进一步的优化。结合酒店固定资产的使用具有其特殊性，同一样固定资产在酒店运营的过程中需要被不同的客人消费使用，这也大大地增加了酒店对固定资产的管理难度。必须对固定资产进行有效的配置、细致化的管理和具有针对性的操作流程才能正常地发挥固定资产的作用，为客户提供优质的服务。

本文主要是以文盛酒店的固定资产管理为例，采用了理论联系实际，面对面访谈和相关例子的比较分析，通过对理论资料的查阅并整理出具体有用的相关信息结合文盛酒店在固定资产管理过程中出现的一些问题进行分析。分析得出文盛酒店对固定资产管理不完善的原因归结于管理者的管理理念保守、员工的文化素质存在局限性、管理制度不够完善，并在此基础上提出了针对性的对策：明确固定资产管理的具体职责分工和细化分，对固定资产的操作流程必须合理化、清晰化，加强内部员工的培训并强化管理理念等。

本文试图通过对文盛酒店的实际情况进行分析结合相关理论就问题提出相应的措施。希望能对文盛酒店有一定的参考作用。

关键词：酒店固定资产管理 制度

Abstract

Hotel investment in fixed assets generally accounted for 70%-80%. Therefore, the management of fixed assets and use efficiency will directly influence the overall efficiency of the hotel. With the constant progress of the society, the improvement of science and technology, and people that constantly in pursuit of a better life, the hotel industry, as a powerful service system, only by increasing the investment in fixed assets, the hardware equipment investment and maintenance to ensure the service quality of the hotel. However, meanwhile to increase the investment in fixed assets, also can bring a lot of joint work -- Hotel on fixed assets management system must be further optimized. As the hotel has its particularity in the use of fixed assets, the same fixed assets in hotel operation process needs to suit different customers, which also greatly increased the difficulty of the management of fixed assets of the hotel. In order to normally play

the role of fixed assets, the fixed assets must be undertake effective configuration, meticulous management and targeted operation that can provide the customer with quality services.

This article is mainly an example of WS hotel fixed asset management, by linking theory with practice, face-to-face interviews and related examples of comparative analysis, based on the theory of information access and sort out specific and useful information in combination of some of the problems which have found during the process of the fixed assets of WS hotel management.

According to the analysis of the WS Hotel, the fixed asset management is not perfect due to the conservative concept of the management, the limited cultural quality of the staffs and also due to the incomplete management system. And has proposed countermeasures for those problems, such as clear the fixed assets management with specific division of responsibilities and refined, made the fixed assets operation more reasonable, clearly, strengthen internal staff training and strengthen the management concepts.

This article attempts to analyze the actual situation of WS hotel and proposes the corresponding measures by relevant theories. Hoped can have certain reference function for the WS hotel.

Key words: hotel fixed assets management system