力旺集团的内部控制研究

发布时间：2018-06-28 02:54

本文选题：力旺集团 + 内部控制　；参考：《吉林大学》2014年硕士论文

【摘要】：房地产行业的发展在我国一直备受关注,因为房地产企业的发展关系到了人民的切身利益,同时房地产行业也是我国重要的支柱产业之一，其发展关系到整个国民经济的发展。随着近年来各地房价的不断飙升，国家为了引导房地产业健康的发展出台了一系列的引导政策。在这样特殊的阶段，房地产企业应该怎样适应多变的环境继续发展，如何克服外部及内部的不利影响，如何控制和防范风险，这些问题都需要深入的探讨，研究和分析。力旺集团是吉林省著名的房地产开发企业，在成立时，就确立了长期发展战略，明确以住宅开发为核心的地产业务组合战略。随着力旺集团经营规模的不断扩张，自身的实力也空前的强大起来，渐渐发展成了吉林省房地产行业的龙头企业。随之而来的就是力旺集团面临着的市场竞争对手更强大，市场竞争环境更惨烈，整体运营成本不断加大，企业经营风险也越来越高等不利因素。这些因素使得管理者感到不断的靠规模扩张来加强自身实力渐渐的力不从心，有时候反而适得其反，高风险高成本的投入反而没有得到高额利润。在这样的背景下，笔者认为力旺集团现阶段的主要任务是完善企业内部控制制度，进行流程再造，严格控制成本，从这些方面入手来获取收益。笔者通过对力旺集团内部控制现状的观察和分析，在公司内部控制的实施过程中发现了很多问题。首先是集团员工不严格遵守内部控制制度，甚至很多员工不清楚内部控制制度的具体内容。其次是集团内部部门权责不明晰，董事会，监事会，经理层等班子成员相互重叠，没有建立起真正有效的公司治理结构，也没有达到权力制衡的效果。再次是监督职能失效，审计部门隶属于经营层，受经理层的管理，这种设置不利于内部审计部门进行客观公正的评价与监督。最后是信息沟通反馈不及时，各个分公司管理分散化和决策多层化的特点使得力旺集团存在严重的信息不对称现象。力旺集团产生这些现状的原因是集团在内部控制环节的上薄弱所导致的。首先是内部控制环境缺失，对内部控制认识片面，企业文化建设不完善，组织机构设置不合理，忽视人力资源管理和企业社会责任认识不足，这六个因素使得力旺集团没有健康的内部控制环境。其次是内部控制结构不完善，结果就是固定资产管理，资金管理，公司成本控制，施工过程控制，采购模式以及供应商管理失去了有效的控制。再次是内部控制监管不到位，内部审计部门职能弱化，缺乏独立性，监督管理人员的专业技能不足和监督机制的不健全也是内部控制监管失效的主要原因。最后是内部控制信息沟通渠道受阻，不重视信息沟通的管理，没有建立有效的内外部信息沟通渠道以及信息系统建设滞后，这些因素使得信息沟通困难重重。通过对力旺集团内部控制的现状和问题背后的原因总结，笔者同经典的COSO框架标准进行逐一的比对，从控制环境，风险评估，控制活动，信息与沟通及监控等五要素出发，对力旺集团内部控制提出有针对性的优化建议。首先就是完善公司内部控制环境，设置科学合理的公司组织结构和增强管理者内部控制意识，这是强化集团内部控制效果的首要条件，同时重视员工培训和企业文化建设。其次是加强集团内部控制活动，从营运资金管理，，固定资产管理，费用成本管理到采购和销售管理，提出一系列的内部控制流程再造，保障内部控制制度对业务的控制能力。再次是建立集团内部控制监管机构，加强内部审计，必须要由独立的内部审计部门来监督执行，同时要主动利用外部监督。最后是优化集团内部控制信息沟通渠道，确保集团准确地收集和处理与内部控制相关的信息，确保信息在企业内部与外部之间进行有效传递和沟通。我们需要建立畅通的信息沟通网络和合理的对外信息发布流程。通过内部控制制度的不断完善和优化，让内部控制制度为力旺集团的长期发展保驾护航。
[Abstract]:The development of real estate industry has been paid much attention in China, because the development of real estate enterprises is related to the vital interests of the people, and the real estate industry is one of the important pillar industries in our country. Its development is related to the development of the whole national economy. With the soaring housing price in recent years, the state is in order to guide the real estate industry health. The development of Kang introduced a series of guidance policies. In such a special stage, how should the real estate enterprises adapt to the changeable environment to continue to develop, how to overcome the adverse effects of external and internal, how to control and prevent the risk, these problems need to be deeply discussed, studied and analyzed.
Li Wan Group is a famous real estate development enterprise in Jilin province. When it was founded, it established a long-term development strategy and defined the combination strategy of real estate business at the core. With the continuous expansion of the operation scale of Li Wang Group, its own strength was unprecedentedly strong and gradually developed into the leading enterprise of the real estate industry of Jilin province. It follows that the market competitors are more powerful, the market competition environment is worse, the overall operation cost is increasing, and the enterprise management risk is also getting higher and higher. In this context, I think the main task at this stage is to improve the internal control system of the enterprise, reengineering the process, strictly control the cost, and get the benefit from these aspects.
Through the observation and analysis of the internal control status of the group, the author found many problems in the implementation of the internal control of the company. First, the Group employees do not strictly abide by the internal control system, and even a lot of employees do not know the specific content of the internal control system. Secondly, the internal and administrative responsibilities of the internal departments of the group are not clear, the board of directors, and the supervisors are in prison. At the meeting, the members of the manager layer overlapped each other, did not establish a truly effective corporate governance structure, and did not achieve the effect of balance of power. Again, the supervision function is invalid. The audit department is subordinate to the management level and is managed by the manager. This setting is not conducive to the objective and impartial evaluation and supervision of the internal audit department. Finally, the letter is a letter. Because of the lack of timely communication and feedback, the decentralized management and the multilevel decision-making of each branch make the Delhi group have serious information asymmetry.
The causes of these present conditions are the weakness of the internal control link in the group. First, the six factors are the lack of internal control environment, the unilateral understanding of internal control, the imperfect cultural construction of the enterprise, the unreasonable organization of the organization, the neglect of the human resources management and the lack of understanding of the social responsibility of the enterprise. The group has no healthy internal control environment. Secondly, the internal control structure is not perfect. The result is that the fixed assets management, the capital management, the company cost control, the construction process control, the purchase mode and the supplier management have lost the effective control. Again, the internal control supervision is not in place, the internal audit department's function is weak and the independence is lack of independence. In the end, the internal control information communication channel is blocked, the management of information communication is not attached to the management, the effective internal and external information communication channels are not established, and the construction of the information system is lagging behind. These factors make the information ditch. It's hard to get through.
Through the summary of the current situation of internal control and the reasons behind the problems, the author and the classic COSO framework standards are compared one by one, from the control environment, risk assessment, control activities, information and communication and monitoring, and other five factors to optimize the internal control of the group. The first is to improve the company. The internal control environment, the establishment of a scientific and reasonable organizational structure and the enhancement of the internal control consciousness of the managers, this is the primary condition for strengthening the internal control effect of the group, while attaching importance to staff training and enterprise culture construction. The second is to strengthen the internal control activities of the group, from operating capital management, fixed asset management, cost cost management to mining. A series of internal control process reengineering is proposed to guarantee the control ability of internal control system to the business. Again, the internal control supervision and supervision organization of the group is established, and the internal audit must be strengthened by the independent internal audit department. At the same time, the external supervision should be mainly used. Finally, the internal control of the group is optimized. Information communication channels ensure that the group accurately collects and deals with the information related to internal control to ensure the effective transmission and communication between the internal and external enterprises. We need to establish an unimpeded information communication network and a reasonable external information release process. Through the continuous improvement and optimization of the internal control system, the internal control will be made. The system is to protect the long-term development of the group.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.4;F272

【参考文献】