基于价值链的华润置地内部控制优化研究
发布时间：2018-12-19 08:23
【摘要】：当今企业管理的重中之重是内部控制,而内部控制同样是企业正常进行经营行为的基础工作。根据企业理论和治理实践可以看出,企业的全部业务经营管理的工作都是从成立和不断完善企业内部的控制活动入手的。内部控制作为企业现代管控的流行方法之一,在企业的应用中也被认为越来越重要。从价值链角度来看,把价值链管理理念在房地产企业的内部控制体系中应用,并不断进行内部控制的优化,对完善公司的内控体系具有非常重要的意义。在本文中,使用的是文献研究和案例分析相结合的方法对基于价值链的房地产企业内部控制进行优化进行分析。本文首先对价值链管理理论和内控理论及他们之间的联系进行说明,在理论上支持后面案例研究。内控目标是企业的价值链日常经营活动,价值链优化和增值的主要控制措施是企业自身的内部控制。内部控制的优化原本便是为了最大化其价值而针对价值链经营活动举行优化的过程。在此之后,本文引入华润置地有限公司为案例,分析了公司的内部控制现状,指出华润置地有限公司基于价值链的内部控制存在的不足,并基于公司目前存在的缺陷提出了优化建议,以完善其内部控制。为了提高华润置地的内部控制引入的价值链管理理念,对房地产企业竞争力和管理水平的增强、内部控制体系的完善都具有一定的实践意义。
[Abstract]:Nowadays, the most important thing of enterprise management is internal control, and internal control is also the basic work of enterprise's normal operation behavior. According to the enterprise theory and the practice of governance we can see that the whole business management of the enterprise starts from the establishment and the continuous improvement of the internal control activities of the enterprise. As one of the popular methods of modern enterprise control, internal control is considered to be more and more important in the application of enterprises. From the point of view of value chain, it is of great significance to apply the concept of value chain management in the internal control system of real estate enterprises and to optimize the internal control system. In this paper, the method of combining literature research and case analysis is used to optimize the internal control of real estate enterprises based on value chain. In this paper, the theory of value chain management, the theory of internal control and the relationship between them are explained, which supports the case study in theory. The goal of internal control is the daily operation of enterprise's value chain, and the main control measure of value chain optimization and value added is the internal control of enterprise itself. The optimization of internal control is to maximize its value and to optimize the value chain. After that, this paper introduces China Resources Land Co., Ltd. as a case, analyzes the current situation of the company's internal control, points out the shortcomings of the internal control based on the value chain of China Resources Land Co., Ltd. In order to perfect its internal control, the author puts forward some optimization suggestions based on the defects of the company. In order to improve the value chain management concept introduced by the internal control of China Resources Land, it is of certain practical significance to enhance the competitiveness and management level of real estate enterprises and improve the internal control system.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
本文编号：2386666
[Abstract]:Nowadays, the most important thing of enterprise management is internal control, and internal control is also the basic work of enterprise's normal operation behavior. According to the enterprise theory and the practice of governance we can see that the whole business management of the enterprise starts from the establishment and the continuous improvement of the internal control activities of the enterprise. As one of the popular methods of modern enterprise control, internal control is considered to be more and more important in the application of enterprises. From the point of view of value chain, it is of great significance to apply the concept of value chain management in the internal control system of real estate enterprises and to optimize the internal control system. In this paper, the method of combining literature research and case analysis is used to optimize the internal control of real estate enterprises based on value chain. In this paper, the theory of value chain management, the theory of internal control and the relationship between them are explained, which supports the case study in theory. The goal of internal control is the daily operation of enterprise's value chain, and the main control measure of value chain optimization and value added is the internal control of enterprise itself. The optimization of internal control is to maximize its value and to optimize the value chain. After that, this paper introduces China Resources Land Co., Ltd. as a case, analyzes the current situation of the company's internal control, points out the shortcomings of the internal control based on the value chain of China Resources Land Co., Ltd. In order to perfect its internal control, the author puts forward some optimization suggestions based on the defects of the company. In order to improve the value chain management concept introduced by the internal control of China Resources Land, it is of certain practical significance to enhance the competitiveness and management level of real estate enterprises and improve the internal control system.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
【参考文献】
相关期刊论文 前10条
1 吴芳;;如何利用价值链管理提升企业竞争力[J];商;2015年46期
2 谭霞;;基于价值链的房地产企业绩效评价体系的构建[J];中国乡镇企业会计;2015年09期
3 杨雄;;试析价值链理论对企业成本管理的影响[J];东方企业文化;2015年17期
4 李慧;;基于价值链理论的房地产开发企业核心竞争力评价模型研究[J];门窗;2015年01期
5 张磊;;基于价值链会计的企业绩效评价研究[J];新经济;2015年02期
6 宁瑞鹏;;探究基于价值链管理的现代企业的内部控制[J];财经界(学术版);2014年21期
7 梁森林;;H公司基于风险导向的内部控制探索与实践[J];中国总会计师;2014年07期
8 时建中;;基于顾客维度的价值链内部控制体系[J];现代商业;2014年17期
9 马云平;张萌;;基于价值链会计的企业绩效评价研究[J];北方经贸;2014年06期
10 刘向东;;浅谈如何有效挖掘房地产开发企业价值链潜力[J];价值工程;2013年32期
相关硕士学位论文 前4条
1 宋秀超;YD集团房地产生产业务流程优化研究[D];吉林大学;2016年
2 郭志英;基于价值链的DZ汽车4S店的内部控制路径优化研究[D];重庆理工大学;2014年
3 王宏元;A公司内部控制体系的重构[D];中国海洋大学;2013年
4 萧潇;基于价值链理论的管理会计研究[D];首都经济贸易大学;2007年
，本文编号：2386666
本文链接：https://www.wllwen.com/jingjifazhanlunwen/2386666.html
