华远地产长沙公司内部会计控制研究

发布时间：2018-03-21 06:31

本文选题：房地产　切入点：内部控制　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：进入21世纪以来,房地产行业的发展突飞猛进,房地产市场日新月异,伴随着国家陆续出台一系列苛刻的楼市调控政策,房地产企业之间的优胜劣汰越发频繁,在此背景之下,房地产开发商被迫将经营的重点和难点放在了降低和有效控制项目成本上,对企业的运营风险、财务风险进行全面的管控,从而确保公司在房地产市场中的竞争地位。内部会计控制作为房地产企业重要的管控制度,在控制和防范企业的经营风险和财务风险过程中起着重要的作用,内部会计控制是否健全、有效,已经成为影响企业稳定和可持续发展的重要因素之一。本文采用相关理论与实践相结合的方法,以华远地产长沙公司为例,对公司的内部会计控制进行研究。旨在通过内部会计控制措施的优化,提升华远地产长沙公司经营效率,确保公司战略目标的实现。文章首先对公司内部会计控制的现状进行了分析；其次在分析现状的基础之上指出公司在内部会计控制方面存在的问题；再次结合公司的特点,以内部会计控制的优化为切入点,提出了一系列内部会计控制的改进措施；最后通过分析得出结论,建立和完善内部会计控制体系,是企业实现健康、持续发展的重要因素之一。通过本文的分析和研究,一方面旨在为华远地产长沙公司完善内部会计控制提供解决方案,另一方面为国内上市公司或其他相关企业建立健全内部会计控制提供一些借鉴或启发。
[Abstract]:Abstract: since 21th century, with the rapid development of the real estate industry and the rapid change of the real estate market, with a series of harsh property market regulation and control policies, the survival of the fittest between the real estate enterprises is becoming more and more frequent. In this context, real estate developers are forced to focus on reducing and effectively controlling project costs, and comprehensively control the operational risks and financial risks of enterprises. Thus ensuring the company's competitive position in the real estate market. As an important control system of real estate enterprises, internal accounting control plays an important role in the process of controlling and preventing the business risks and financial risks of the enterprises. Whether the internal accounting control is sound and effective, It has become one of the important factors that affect the stability and sustainable development of enterprises. Taking Huayuan Real Estate Changsha Company as an example, this paper studies the internal accounting control of Huayuan Real Estate Changsha Company by combining relevant theory with practice. The purpose of this study is to improve the management efficiency of Huayuan Real Estate Changsha Company through the optimization of internal accounting control measures. Firstly, this paper analyzes the current situation of the internal accounting control of the company; secondly, points out the problems in the internal accounting control of the company on the basis of the analysis of the present situation; and then combines the characteristics of the company, and points out the problems existing in the internal accounting control of the company. Taking the optimization of internal accounting control as the starting point, this paper puts forward a series of improvement measures of internal accounting control, and finally draws a conclusion through analysis that establishing and perfecting the internal accounting control system is healthy for the enterprise. One of the important factors of sustainable development. Through the analysis and research of this paper, on the one hand, it aims to provide a solution for Huayuan Real Estate Changsha Company to perfect the internal accounting control. On the other hand, it provides some reference or inspiration for domestic listed companies or other related enterprises to establish and improve internal accounting control.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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