保利地产财务控制流程优化研究

发布时间：2018-12-13 05:23

【摘要】：随着全球一体化进程的加快和中国经济的飞速发展,许多企业规模不断壮大,企业之间竞争更是变的越来越激烈。如何在激烈的国际和国内市场上获得长足发展,已经成为企业家们不断关注的问题。目前,越来越多的企业家逐渐意识到靠粗放经营谋求企业发展壮大的时代已经过去。为了提高企业的竞争力,促进企业不断发展,唯有充分利用现有资源,特别是合理利用配置财务资源比较重要。保利地产是一家国有上市地产公司。从事的主要业务为房地产开发、工程施工、销售代理、商业会展、酒店经营等[1]。地产行业是资金密集性行业。往往房地产项目开发具有占用资金量大、占用周期长、不确定因素多、风险比较大等特点。更要对财务工作加以重视,不断完善内部控制,降低经营管理风险,提高企业经营效益。本论文从财务控制的角度出发,找出保利地产在财务控制流程中存在的问题,在对问题进行分析后,提出解决方法。本论文的宗旨是完善财务控制流程,使内部控制工作可以更好的发挥应有作用,从而使企业更好的实现既定目标。保利地产的财务控制存在许多问题,这些问题都可以通过结合内部控制理论知识改善财务控制流程解决。本论文通过对保利地产的资金财务控制流程、报销财务控制流程、预算财务控制流程、财务报告控制流程进行分析,找出了这些流程的关键控制点,重组了这些流程。对于如何保障财务流程顺利执行,本论文也给出了相应的保障措施。希望通过一系列措施使保利地产的内部控制工作更加有效,实现内部控制的目的,为公司带来良好的效益。
[Abstract]:With the acceleration of the process of global integration and the rapid development of Chinese economy, many enterprises are growing in scale, and the competition between enterprises is becoming more and more fierce. How to make great progress in the fierce international and domestic market has become a problem that entrepreneurs pay more and more attention to. At present, more and more entrepreneurs gradually realize that the era of enterprise development and expansion by extensive operation has passed. In order to improve the competitiveness of enterprises and promote the continuous development of enterprises, it is important to make full use of existing resources, especially the rational use of financial resources. Poly Real Estate is a state-owned listed property company. Engaged in the main business for real estate development, engineering construction, sales agents, commercial exhibition, hotel management and so on [1]. The real estate industry is a capital-intensive industry. The development of real estate projects often has the characteristics of large amount of capital, long occupation period, many uncertain factors and large risks. We should pay more attention to the financial work, improve the internal control, reduce the risk of operation and management, and improve the efficiency of business operation. From the point of view of financial control, this paper finds out the problems existing in the financial control process of Poly Real Estate, and after analyzing the problems, puts forward some solutions. The purpose of this paper is to improve the financial control process, so that the internal control work can play a better role, so that enterprises can better achieve the established goals. There are many problems in the financial control of Poly Real Estate. These problems can be solved by improving the financial control flow by combining the theory of internal control. This paper analyzes the financial control flow of Poly Real Estate, reimbursement financial control process, budget financial control process, financial report control process, finds out the key control points of these processes, and reorganizes these processes. For how to ensure the smooth implementation of the financial process, this paper also gives the corresponding safeguards. It is hoped that through a series of measures to make the internal control of Poly Real Estate more effective, to achieve the purpose of internal control, and to bring good benefits to the company.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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