长白山国际度假区财务控制研究

发布时间：2018-11-22 09:25

【摘要】：在2011至2013年期间，由于国家实施了各种限制政策对房地产行业进行打压，大大压缩了投资者对普通住宅的投资规模和投资力度，致使全国各地的传统住宅市场紧缩，成交量大幅下跌，投资倾向大大降低，迫使房地产公司采取降价等促销方式回笼资金，然而，房地产市场依然惨淡，交易量在逐步回落。在这种大环境的影响下，随着购房者经济条件越来越优越，对居住条件及自然景观的标准也逐步提升，房地产开发商凭借自然景观旅游资源的稀缺性和唯一性以及国家政策限制少的优势，由传统的住宅开发转向旅游地产开发，旅游地产依靠其资源优势深受投资者们的垂青，成为万众瞩目的楼市新宠。旅游地产是完成借助于周边的自然风光及其他旅游资源建设起来的置业地产，是以休闲娱乐度假为目标，与住宅地产、商业地产均有较大差异，开发建成后，通过渠道推广、品牌宣传、运营管理将地产业与旅游业高度融合，使旅游业与地产业互相促进，促进了国民经济发展。旅游地产将奇特的建筑风格、完善的配套设施、高端的品质服务与独特的自然景观进行了完美的融合，投资前景广阔，深受投资者们的追捧。据相关数据显示，近年来我国居民度假旅游的消费支出在不断增加，特别是远离都市喧嚣的原始旅游度假地更受欢迎。另外，人们也由原来的短期度假娱乐慢慢的转向了度假投资，采取拥有旅游地产而获得私密空间，由原来的物质追求升华到精神追求。长白山国际度假区是吉林省最大的招商引资项目，总投资额达230亿元，开发周期约20年，总占地面积约30平方公里，建设用地约18平方公里。度假区分为南北两区，是集居住、度假、休闲于一体的中国第一个如此大规模的度假区。虽然集团在房地产开发方面有着非常成熟的经验及完善的财务管理制度与管控流程，但是普通的房地产开发与旅游地产开发有着非常大的区别，长白山度假区在旅游地产的财务控制方面仍存在许多不足。比如：财务组织构架不清晰、流动资金管理不到位、资产丢失严重、新业务财务制度与流程缺失等。为了降低经营风险，增强企业的赢利能力，长白山度假区需结合经营业务的实际情况建立一套完整的、相互支撑、相互制约及相互监督的财务内控制度与流程，并在不断的发展中完善，以提高内部管理水平。本论文根据内部控制和审计理论的管控要点，结合旅游地产的实际情况和特点，针对长白山度假区在财务控制方面存在的主要问题进行了深入剖析。结合长白山度假区业务管理需要，从财务组织架构、团队建设、流动资金管理、资产管理、新业务财务制度制定与流程等方面分别进行了研究，针对长白山度假区在财务管控过程中存在的风险点及关键控制要点，，明确了每个控制环节的管控重心，从而实现提高财务管控水平，完善企业内部控制的目标，增强企业的盈利水平。
[Abstract]:During the period from 2011 to 2013, as a result of various restrictions imposed by the state on the real estate industry, the scale and intensity of investors' investment in ordinary housing have been greatly reduced, resulting in a contraction of the traditional housing market throughout the country. Trading volumes have fallen sharply and investment tendencies have fallen sharply, forcing real estate companies to withdraw their money through promotions such as price cuts. However, the real estate market remains bleak and trading volumes are gradually falling back. Under the influence of this kind of environment, as the economic conditions of homebuyers become more and more superior, the standards for living conditions and natural landscapes are also gradually raised. Real estate developers rely on the scarcity and uniqueness of natural landscape tourism resources and the advantages of less national policy restrictions, from traditional residential development to tourism real estate development, tourism real estate rely on its resource advantages are favored by investors. Become the focus of attention of the new property market. Tourism real estate is a real estate which is built with the help of the surrounding natural scenery and other tourist resources. It aims at leisure, entertainment and vacation. It is quite different from residential real estate and commercial real estate. After development and completion, it is promoted through channels. Brand publicity, operation management will be highly integrated with the real estate industry and tourism, so that tourism and real estate industry promote each other, and promote the development of the national economy. Tourism real estate will unique architectural style, perfect supporting facilities, high-end quality services and unique natural landscape for a perfect fusion, investment prospects are broad, deeply sought after by investors. According to the relevant data, in recent years, the consumption expenditure of Chinese residents' holiday tourism is increasing, especially the original tourist resort, which is far away from the bustle of the city, is more popular. In addition, people from the original short-term vacation entertainment slowly turned to vacation investment, take possession of tourism real estate and access to private space, from the original material pursuit to spiritual pursuit. Changbai Mountain International Resort is the largest investment attraction project in Jilin Province, with a total investment of 23 billion yuan, a development period of about 20 years, a total area of 30 square kilometers and a construction land of about 18 square kilometers. Divided into the north and south, the resort is the first such a large-scale resort in China that integrates residence, vacation and leisure. Although the Group has very mature experience in real estate development and a sound financial management system and control process, the common real estate development is very different from tourism real estate development. Changbai Mountain Resort still has many deficiencies in the financial control of tourism real estate. For example: the financial organization structure is not clear, the liquidity management is not in place, the assets are lost seriously, the new business financial system and the flow are missing and so on. In order to reduce the risk of operation and enhance the profitability of the enterprise, Changbai Mountain Resort needs to establish a complete set of financial internal control systems and processes that support each other, restrict each other and supervise each other in the light of the actual situation of the business operation. And in constant development to improve the level of internal management. According to the main points of internal control and audit theory, combined with the actual situation and characteristics of tourism real estate, this paper analyzes the main problems in financial control of Changbai Mountain Resort. According to the needs of business management in Changbai Mountain Resort, the financial organization structure, team building, liquidity management, asset management, new business financial system formulation and process were studied separately. Aiming at the risk points and key control points in the process of financial control in Changbai Mountain Resort, the center of control of each control link is defined, so as to achieve the goal of improving the level of financial control and perfecting the internal control of the enterprise. Enhance the profitability of enterprises.
【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】：F592.6;F275

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