烟台宏远房地产公司内部控制研究

发布时间：2018-01-18 15:28

本文关键词：烟台宏远房地产公司内部控制研究　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：近几年,我国的房地产行业发展迅速,已成为我国国民经济发展的支柱产业,给我国城市建设和经济发展做出了重要贡献。同时,不可避免的是,行业和企业所面临的环境也变得比以往复杂多变,使得利润的获取也比以往更加困难。随着国家对房地产业管理的日益强化,房地产企业的运作需要更加规范,同时利润水平也得到了回归,这些都要求企业内部控制方面的管理需要受到高度重视。内部控制制度是现代化企业的立身之本,它是实现经营方针和目标的有效工具和手段,对房地产开发企业来说尤其如此。本文结合烟台宏远房地产开发公司的实际情况,从内部控制五要素即控制环境、风险评价、控制活动、信息沟通和监督方面分别讨论了该公司在内部控制方面中存在的若干问题,然后研究了出现上述这些问题的一些本质性的原因,比如内部控制未能突出主要风险、内部控制执行不力、监管乏力、对内部控制的重要性认识不足、内部控制主体的业务素质不高等。针对上述现状和问题,本文接下来探讨了相应的完善机制。完善机制分两个方面,一是静态的内部控制要素的完善,包括上述五个基本方面的完善；二是从动态角度考虑业务流程方面的优化,结合烟台宏远房地产开发公司的实际情况,从其三个在内部控制最薄弱的三个环节即采购与付款业务流程、销售与收款业务流程和货币资金流控制制度三个方面进行了讨论。这些内部控制完善机制方面的讨论,可以为我国非上市的房地产公司提供借鉴意见。
[Abstract]:In recent years, China's real estate industry is developing rapidly, has become a pillar industry of China's national economic development, to the city construction and economic development in China has made important contributions. At the same time, it is inevitable that the industries and enterprises of the environment has become more complex and changeable, making profits than ever more difficult. As the state of the real estate management is increasingly strengthened, the operation of real estate enterprise needs more standardized, while the profit level is obtained by regression, all these require the enterprise internal control management needs to be highly valued. The internal control system is the foundation of the modern enterprise, it is an effective tool and means to achieve business objectives and goals, especially for real estate development enterprises. Combining with the actual situation of the Yantai Hongyuan real estate development company, from the five elements of internal control: control environment, wind Risk assessment, control activities, information communication and supervision are discussed. Some problems existing in the corporate internal control aspect, and then study the nature of some of the reasons for these problems, such as internal control to highlight the main risk, internal control execution is poor, weak supervision, lack of awareness of the importance of internal control the main body of the internal control, service quality is not high. For the current situation and problems, this paper then discusses perfect corresponding mechanism. Perfect the mechanism consists of two aspects, one is to improve the internal control factors of static, including the improvement of the above five basic aspects; the two is to consider the optimization of business processes from a dynamic perspective, combined with the the actual situation of Yantai Hongyuan real estate development company, from the three control three the weakest link in the internal business process of procurement and payment, sales and payment industry The three aspects of the business process and the control system of money and capital flow are discussed. The discussion on the improvement of internal control mechanism can provide references for China's Unlisted Real Estate Company.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【相似文献】