HX地产集团资金活动内部控制问题探讨

发布时间：2018-05-03 09:28

本文选题：内部控制 + 资金活动　；参考：《江西财经大学》2017年硕士论文

【摘要】：近年来,房地产企业发展迅猛,值得肯定的是,其推动着我国经济快速发展,也带动相关行业的发展。但是,随着发展速度的加快,一些问题也凸显出来。特别是资金活动所暴露出的问题引发关注。因为房地产行业属于资金密集且周期比较长的行业,如何做好房地产企业资金活动管控的问题成为当前关注的焦点,研究房地产企业资金活动的内部控制具有很强的现实意义。本文的写作主要采用文献研究法、调查研究法、综合分析法、案例研究法等,主要是依据HX地产集团的筹资活动、投资活动以及资金营运的实际情况,并以《企业内部控制应用指引第6号——资金活动》和《企业内部控制基本规范》等理论为依据,运用较为全面的论文分析方法,以在HX地产集团实习期间了解到的资金活动的具体数据进行细致分析。经分析发现,HX地产集团资金活动在筹资活动、投资活动以及资金营运的过程中都存在部分缺陷,通过对其存在缺陷的原因进行深入剖析,从而为其提出有针对性改进建议。本论文共分为五个部分,具体内容如下。第一章从分析研究背景和意义着手,接着阐述国内外学者的有关理论,最后指出本文的研究思路与方法并绘制出本文的框架。第二章首先从资金活动内部控制的含义、目标与特点展开论述,其次论述了资金活动内部控制的主要措施,最后阐述了资金活动内部控制的理论基础。第三章主要研究了HX地产集团的概况,包括HX地产集团介绍与组织架构。其次对其内部控制的关键控制点进行详细论述,然后针对该集团的资金活动内部控制的现状进行分析。第四章主要分析了HX地产集团资金活动内部控制存在的问题以及存在问题的原因。经分析发现,该集团在制度设计方面存在缺少对筹资方案评估论证的规定、未明确投资项目的会计控制制度、缺少对作废支票的保管规定、缺少对网银支付的管理规定等问题,在执行方面主要存在筹集的资金未制定明确的使用计划、投资项目的可行性报告缺乏对风险的评估、货币资金支出业务不规范等问题。分析发现,导致这些问题存在的原因包括相关制度不健全或者虽然制度完善但是执行不严格。第五章主要是针对前面第四章阐述的问题提出详细的改善措施,使得HX地产集团的资金活动的内部控制制度体系更加完善,更加有利于未来资金活动的展开和进行。本文提出的措施主要包括从建立全面的资金活动内部控制制度、重视资金活动授权审批程序、加强监督与检查等方面进行改善。本文通过对HX地产集团的资金活动的内部控制进行全面、深入的分析,发现其内部控制存在的问题并试图找出出现问题的具体原因,然后有针对性地提出对策,HX地产集团可以根据整改策略来改善其管理水平,提高经营效率。
[Abstract]:In recent years, the development of real estate enterprises is rapid, it is worthy of recognition that it promotes the rapid development of China's economy, but also drives the development of related industries. However, with the acceleration of development, some problems are also highlighted. In particular, the financial activities exposed the problem caused concern. Because the real estate industry belongs to the capital intensive and the cycle is relatively long, how to do well the real estate enterprise capital activity control question becomes the current focus of attention, the research real estate enterprise capital activity internal control has the very strong practical significance. This article mainly uses the literature research method, the investigation research method, the comprehensive analysis method, the case study method and so on, mainly is according to the HX real estate group's financing activity, the investment activity and the fund operation actual situation, Based on the theory of "Application Guide of Enterprise Internal Control No. 6-Capital activity" and "basic Standard of Enterprise Internal Control", this paper uses more comprehensive analysis methods. HX real estate group internship period to understand the specific data of capital activities for detailed analysis. It is found that the fund activities of HX real estate group have some defects in the process of raising funds, investment activities and fund operation. Through the deep analysis of the causes of the defects, some suggestions are put forward to improve the fund activities of HX real estate group. This paper is divided into five parts, the specific contents are as follows. The first chapter begins with the analysis of the background and significance of the research, then expounds the relevant theories of scholars at home and abroad, and finally points out the research ideas and methods of this paper and draws out the framework of this paper. The second chapter firstly discusses the meaning, goal and characteristics of the internal control of the fund activity, then discusses the main measures of the internal control of the fund activity, and finally expounds the theoretical basis of the internal control of the fund activity. The third chapter mainly studies the general situation of HX Real Estate Group, including the introduction and organizational structure of HX Real Estate Group. Secondly, the key control points of its internal control are discussed in detail, and then the present situation of the internal control of capital activities of the group is analyzed. The fourth chapter mainly analyzes the problems existing in the internal control of the capital activities of HX Real Estate Group and the reasons for the problems. After analysis, it is found that there are some problems in the system design of the group, such as the lack of provisions on the evaluation and argumentation of the financing scheme, the lack of a clear accounting control system for investment projects, the lack of regulations on the custody of invalid cheques, and the lack of regulations on the management of the payment of online silver, etc. There are some problems in the implementation, such as the lack of clear use plan of the funds raised, the lack of risk assessment in the feasibility report of the investment project, the irregular operation of the money fund expenditure, etc. It is found that the causes of these problems include imperfect systems or lax enforcement. The fifth chapter mainly puts forward the detailed improvement measures in view of the problems described in the fourth chapter, which makes the internal control system of the capital activities of HX real estate group more perfect, and is more conducive to the development and implementation of future capital activities. The measures proposed in this paper mainly include establishing a comprehensive internal control system of fund activities, paying attention to the procedure of authorization and approval of fund activities, strengthening supervision and inspection, and so on. Through the comprehensive and in-depth analysis of the internal control of the capital activities of the HX Real Estate Group, this paper finds out the problems existing in its internal control and tries to find out the specific reasons for the problems. Then the paper puts forward some countermeasures: HX Real Estate Group can improve its management level and management efficiency according to the rectification strategy.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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