我国房地产企业内部控制问题研究

发布时间：2018-03-03 03:35

本文选题：房地产企业　切入点：内部控制　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：新世纪以来,随着我国经济的进一步腾飞,地产行业也乘风破浪、飞速发展,无以数计的房地产企业迅速崛起,做大做强。房地产行业的发展不仅关系到居民的基本生活需求,也关系到国民经济的健康发展。据统计,目前我国仅仅从事房地产开发的企业就已经有8万多家,直接拉动就业200多万人,若加上物业管理、房屋中介等相关产业的影响,可以说,把房地产企业视为国民经济支柱之一也不为过。因此,房地产企业自身管理是否高效,内部控制是否能够有效防范风险、应对风险,不仅影响到企业自身的发展,也影响到我国整体的经济发展水平。房地产企业具有经营对象的不可移动性、经营活动的资金密集性、经营业务的服务性的特点,这些特性决定了房地产企业的发展更易受到自然条件、经济因素、政策导向以及管理水平的限制,因而面临较大的内外部风险。尤其是2008年金融危机爆发后,全球经济还未走出低谷,持续低迷,而近年来越来越严厉的国家宏观控也使我国房地产企业面临着更大的经营风险和生存压力。在如此严峻的形势下,切实加强内部控制,提高自身的风险防范和应对能力,对我国房地产企业来说显得极其紧迫和现实。为此,本文在国内外相关研究的基础上,结合我国房地产行业的特点与发展现状,对我国房地产企业内部控制问题进行了研究。本文从企业内部控制五要素出发,对我国房地产企业内部控制现存的主要问题及其原因进行了分析。研究发现,房企管理层普遍对内部控制重视程度不够,权利与职责的分配不科学,企业文化与员工素质也有待提高,因此内部环境较薄弱；在风险评估方面,现存的内部控制体系未能突出房地产企业面临的财务与非财务风险；在控制活动方面,普遍存在业务流程分散、资金运作缺乏集中管控、地产项目预算体系不健全等问题；多数房企缺乏集成度高的信息系统,管理层与员工之间缺乏畅通的交流渠道,导致企业内部信息与沟通不畅；对现有内部控制的监督也不到位,未发挥其应有的效果。针对我国房地产企业内部控制存在的普遍问题,本文提出了构建全面风险管理为导向的房地产企业内部控制体系的建议。具体包括建立良好的内部控制环境、建立全面风险管理体系、建立科学的地产业务流程、对地产项目实施动态监控、强化内部审计的监督管理职能等措施,来健全和完善房地产企业的内部控制体系,以保障内部控制的有效运行。
[Abstract]:Since the new century, with the further development of our country's economy, the real estate industry has also taken advantage of the storm and the rapid development of the real estate industry, and no number of real estate enterprises have risen rapidly and become bigger and stronger. The development of the real estate industry not only relates to the basic living needs of the residents, but also to the development of the real estate industry. It is also related to the healthy development of the national economy. According to statistics, at present, there are more than 80,000 enterprises engaged in real estate development alone in our country, directly pulling more than 2 million people into employment. If we add the influence of property management, housing intermediary and other related industries, It can be said that it is not too much to regard real estate enterprises as one of the pillars of the national economy. Therefore, whether the real estate enterprises manage themselves efficiently, whether internal control can effectively guard against risks and deal with risks, not only affects the development of enterprises themselves, Also affect the overall level of economic development in China. Real estate enterprises have the characteristics of immobility of business objects, capital density of business activities, and service of business operations. These characteristics determine that the development of real estate enterprises is more vulnerable to natural conditions and economic factors. The policy orientation and management level limit, therefore faces the bigger internal and external risk. Especially after the financial crisis broke out in 2008, the global economy has not yet emerged from the trough, and continues to be depressed. In recent years, more and more strict state macro-control has made the real estate enterprises in our country face greater operating risk and survival pressure. Under such a severe situation, we should strengthen the internal control and improve our own ability to prevent and cope with risks. It is very urgent and realistic for the real estate enterprises of our country. Therefore, based on the relevant research at home and abroad, this paper studies the internal control problems of the real estate enterprises in our country on the basis of the characteristics and development status of the real estate industry in our country. Based on the five elements of internal control, this paper analyzes the main problems and causes of the internal control of real estate enterprises in our country. The distribution of rights and responsibilities is not scientific, the enterprise culture and staff quality need to be improved, so the internal environment is weak, in the aspect of risk assessment, the existing internal control system fails to highlight the financial and non-financial risks faced by real estate enterprises. In terms of control activities, problems such as decentralized business processes, lack of centralized control over the operation of funds, inadequate budget systems for real estate projects, and lack of highly integrated information systems are common in most housing enterprises. The lack of smooth communication channels between management and employees leads to the internal information and communication of enterprises is not smooth; the supervision of the existing internal control is not in place, and it does not play its due effect. In view of the common problems existing in the internal control of real estate enterprises in our country, this paper puts forward some suggestions for the establishment of a comprehensive risk management oriented internal control system for real estate enterprises, including the establishment of a good internal control environment. Establishing a comprehensive risk management system, establishing a scientific real estate business process, implementing dynamic monitoring of real estate projects, strengthening the supervision and management functions of internal audit, and so on, to improve and perfect the internal control system of real estate enterprises. To ensure the effective operation of internal control.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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