Part 1 Introduction介绍
1.1报告结构
1.1 Structure of report报告结构
This paper is pided into five parts. The specific chapters are as follows:本文分为五个部分。具体章节如下：
第一章是引言。本文主要介绍了研究背景，包括现实背景、理论背景和企业背景、本文的研究目的和意义、研究的主要内容和方法、总体框架和研究创新（Fish等，2017年）。
第二章是财务比率分析和内部控制概述。主要介绍了比率分析的财务分析方法，根据本研究需要选择重要指标的比例，包括反映企业偿债能力指标（短期偿债能力和长期偿债能力指标点），从而能够反映企业经营状况。定量能力指数是反映企业盈利能力的指标，也是杜邦分析最全面的系统，本文也分别介绍了指标的计算方法和代表的经济意义。最后，编写了信息采集系统。
Chapter 1 is the introduction. Is mainly introduced in this paper, the research background, including the realistic background, theoretical background and the enterprise background, research purpose and significance of this article, main contents and methods of the study, overall framework, and research innovation (Fish, et al., 2017).
Chapter 2 is an overview of financial ratio analysis and internal control. Mainly introduces the ratio analysis of financial analysis methods, according to this study need to select the proportion of important indicators, including reflect enterprise solvency indicators (points of short-term solvency and long-term solvency indicators), which can reflect the enterprise operation ability index, which can reflect the corporate profitability index, and the most comprehensive system of DuPont analysis,这也是RatioAnalysis separately introduces the calculation method of the indicators and economic meaning of the representative. At last, information collection is also written.
Chapter 3 is the analysis of hotel financial ratios. Use ratio analysis, comparative analysis and trend analysis to the hotel from 2014 to 2016 financial data calculation and analysis, comprehensive financial analysis of financial data with the method of dupont analysis, draw the corresponding conclusions.第三章是酒店财务比率分析。采用比率分析、比较分析和趋势分析等方法对酒店2014-2016年财务数据进行计算分析，采用杜邦分析法对财务数据进行综合分析，得出相应的结论。
Chapter 4 is the hotel internal control system. With the analysis results of chapter 3, the author analyzes the problems in the internal control of the hotel and gives corresponding Suggestions based on the relationship between financial data and internal control.第四章是酒店内部控制制度。结合第三章的分析结果，分析了酒店内部控制存在的问题，并根据财务数据与内部控制的关系提出了相应的建议。
Chapter 5 is the conclusion. This paper summarizes the research achievements and shortcomings of the research.第五章是结论。本文总结了该研究的成果和不足。
1.2 Reason for choosing topic 8: An three year evaluation of the business and financial performance of IHG InterContinental Hotels Group 1.2选择专题8的原因：洲际酒店集团三年业务和财务绩效评估
财务绩效是指财务经理通过对酒店资本投入和产出过程的合理分析，对相关方面的盈亏状况做出正确的决策，规划酒店未来发展目标和方向，并采取相应的措施确保在有效期内达到目标，所以财务计划。企业财务的最终目标是使企业的经济效益最大化。因此，在各企业的发展道路上，不断加强财务控制，根据相关法律法规制定财务规章制度，整合现有资源，优化整个酒店，为良好的经济效益打下良好的基础。被收购，是一个非常重要的环节（Medjoudj，Laifa&Aissani，2012）。因此，酒店的财务控制是为金融服务，而洲际酒店是国际知名的酒店。洲际酒店的经营管理只注重酒店的发展目标，促进酒店经营目标的实现，促进洲际酒店的经营目标的实现。构成酒店的要素之间的结构和关系，能够满足酒店整体发展的需要。
Financial performance refers to financial managers through the hotel capital input and output process and reasonable analysis, profit and loss status of related aspects for a correct decision, planning the future hotel development goals and direction, and adopt corresponding measures to ensure that within the effective period of time to achieve a goal, so the financial plan. The ultimate goal of corporate finance is to maximize the economic benefits of enterprises. Therefore, on the development path of each enterprise, continuously strengthen the financial control, and the financial rules and regulations according to the relevant laws and regulations, integrate existing resources to optimize the whole hotel, to lay a good foundation for good economic benefit is acquired, it is a very important link (Medjoudj, Laifa & Aissani, 2012). Therefore, hotel financial control is for financial services.In addition, the intercontinental hotel is international famous hotel. The operation and management of intercontinental hotel is only focused on the hotel development goals, to promote the realization of the hotel's business objectives and to promote the goal of intercontinental hotels. The structure and relationship between the elements and elements that make up the hotel can meet the needs of the overall development of the hotel.
Table of contents
Part 1 Introduction 1
1.1 Structure of report 1
1.2 Reason for choosing: An three year evaluation of the business and financial performance of IHG InterContinental Hotels Group 2
1.3 Project objectives and research questions 2
Part 2 Information collection 3
2.1 Information gathered 3
2.1.1 Sources 3
2.1.2 Method to collect information 4
2.2 Financial and business techniques 4
2.2.1 Financial techniques 4
2.3.2 Business techniques 10
2.4 Limitation of financial and business analysis 11
Part 3 Financial and business analysis 12
3.1 The background of IHG 12
3.2 Financial analysis and comparison with its competitors 13
3.2.2 Liquidity analysis 15
3.3 Business analysis 16
3.3.1SWOT analysis 16
3.4 Conclusion 20
3.5 Recommendation 22
3.6 Limitation of evaluating in financial and business analysis 23
References 23
3.6 Limitation of evaluating in financial and business analysis
Because of the limitation of space based on the research on the internal control of the impact of the financial analysis, financial analysis only use the ratio analysis of numerous analysis method, and the study of the internal control only selected the funding activities, procurement, asset management, sales, business and financial reporting in five aspects, and there is no research in the financial analysis to the internal control system, such as engineering project, the influence of the guarantee business, etc, therefore, the research has some limitations. Financial ratio analysis also to the enterprise overall strategic planning and construction of human resources and other aspects of the internal control design has important guiding significance, the literature found that the combination of research is not much. If this article can be explained, it is more innovative and academic value. However, due to the limitation of academic level and first-hand information, this paper has not done much research on this.
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