K房地产开发企业的内部风险控制研究

发布时间：2018-04-14 09:21

本文选题：房地产 + 风险管理　；参考：《西南财经大学》2013年硕士论文

【摘要】：在过去的20多年时间里,中国的经济取得了举世瞩目的成绩,房地产业的也获得了突飞猛进发展,房地产行业已成为关系我国国计民生的支柱性产业。近年来,受欧债危机、美国财政悬崖等国外经济不利因素影响,加之中国国内进行的经济结构的调整,中国经济形势面临前所未有的严峻考验。在我国针对房地产行业的宏观调控政策出台以后,房地产行业进入了调整期,成交量大幅下降。在很多中小房地产面临生死决策的时期,如何提高K公司的生存和发展能力,成为公司面临的紧迫问题。同时,在K公司项目开发的过程中,内部存在的诸多风险管理问题也逐渐暴露,内部风险失控进而必然会影响项目的施工工程进度和项目建筑质量,为房屋的日后使用埋下安全隐患。因此,K公司内部风险控制体系的完善便突显出它的重要性。本文在选题上选择了较少文献直接剖析的房地产内部风险控制问题,从全面风险管理的角度分析K公司现行内部风险控制的缺陷、成因,并借鉴国内优秀房地产企业内部风险控制的成功经验,对K公司内部风险控制体系的完善提出建议。本文的创新点在于： (一)以K公司的实际为例,主张K公司应建立以风险为导向的内部风险控制制度。 (二)改变了多数风险控制研究针对项目开发各阶段风险采取分段式控制的方式,本文主要基于国内外风险管理与内部控制理论的研究成果,从风险管理的视角,在COSO内部控制框架的基础上全面构建K公司内部风险控制体系。本文主要内容如下,共五个部分：第一部分：本章主要就国家房地产宏观调控背景下,对K公司内部风险控制的选题背景、研究目的、研究的理论工具与方法、研究的主要内容和框架、本文的创新点做了介绍。第二部分：本章首先介绍了国内外内部控制理论和风险管理的发展情况,并对内部风险控制相关的概念包括风险、风险管理、内部控制、内部风险控制进行了界定。第三部分：本章主要对K公司内部风险控制现状进行分析和评价。第四部分：本章首先对房地产企业内部风险控制的范围进行了界定,然后主要分析了龙湖地产和万科地产在内部风险控制的成功经验,并总结出二者在内部风险控制方面的共同特点,进而提出了我国房地产行业内部风险控制的发展方向,希望能为K房地产开发企业的内部风险控制体系的完善提供借鉴。第五部分：在综合分析以上各章节的基础上,提出对K公司内部风险控制重建建议,以期为我国房地产企业内部风险控制体系的建立提供借鉴。希望通过本文对K公司内部风险控制现状分析及完善建议,能为我国的房地产行业在完善企业财务风险管理、项目风险管理、法律风险控制等方面提供一些思路。
[Abstract]:In the past 20 years, China's economy has made remarkable achievements, the real estate industry has also achieved rapid development, the real estate industry has become a pillar industry related to the national economy and people's livelihood.In recent years, affected by the European debt crisis, the U.S. fiscal cliff and other foreign economic adverse factors, coupled with China's domestic economic restructuring, China's economic situation is facing an unprecedented severe test.After the introduction of macro-control policy for real estate industry in China, the real estate industry has entered a period of adjustment, and the volume of transactions has dropped significantly.How to improve the survival and development ability of K Company is an urgent problem faced by many medium and small real estate companies in the period of life and death decision.At the same time, in the process of project development of K Company, many internal risk management problems are gradually exposed, which will inevitably affect the progress of the construction project and the quality of the project.For the future use of the house buried safety risks.Therefore, the improvement of internal risk control system of K Company highlights its importance.This paper chooses the internal risk control problem of real estate, which is analyzed directly by less literature, and analyzes the defects and causes of the current internal risk control of K Company from the perspective of overall risk management.Based on the successful experience of internal risk control in domestic excellent real estate enterprises, the paper puts forward some suggestions on how to perfect the internal risk control system of K Company.The innovations of this paper are:(1) taking the practice of K Company as an example, it is suggested that K Company should establish a risk-oriented internal risk control system.(2) it has changed the way that most risk control studies adopt segmental control for each stage of project development. This paper is mainly based on the research results of risk management and internal control theory at home and abroad, from the perspective of risk management.The internal risk control system of K Company is constructed on the basis of COSO internal control framework.The main contents of this paper are as follows:The first part: this chapter mainly introduces the background, research purpose, theoretical tools and methods, main contents and framework of the research on the internal risk control of K Company under the background of national real estate macro-control, and introduces the innovation of this paper.The second part: this chapter first introduces the development of internal control theory and risk management at home and abroad, and defines the related concepts of internal risk control, including risk, risk management, internal control, internal risk control.The third part: this chapter mainly analyzes and evaluates the present situation of risk control in K Company.The fourth part: this chapter first defines the scope of internal risk control of real estate enterprises, and then mainly analyzes the successful experience of Longhu real estate and Vanke real estate in internal risk control.It also summarizes the common characteristics of the two in the internal risk control, and then puts forward the development direction of the internal risk control in the real estate industry of our country, hoping to provide reference for the improvement of the internal risk control system of K real estate development enterprise.The fifth part: based on the comprehensive analysis of the above chapters, the paper puts forward some suggestions for the reconstruction of the internal risk control of K Company, in order to provide reference for the establishment of the internal risk control system of the real estate enterprises in our country.It is hoped that through the analysis of the present situation of internal risk control of K Company and the suggestions for perfection, some ideas can be provided for the real estate industry of our country in perfecting the financial risk management, project risk management and legal risk control of our country's real estate industry.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D920.4

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