Z房地产上市公司内部控制评价研究

发布时间：2018-03-31 07:22

本文选题：房地产上市公司　切入点：内部控制评价　出处：《安徽大学》2014年硕士论文

【摘要】：近十几年来,国内外出现了很多财务造假、舞弊的案件,给企业自身和整个资本市场都造成了严重不良影响。导致该现象的原因有很多,内部控制失效无疑是其中重要原因之一。而保证内部控制的有效,需要在内部控制评价的基础上进行。房地产行业属于高风险行业,虽然改革开放以后,我国房地产行业得到了迅猛发展,但目前却正面临严峻的挑战,行业风险不断增加。房地产行业具有广泛关注性,其发展状况关乎我国经济和民生,而完善、有效的内部控制能够帮助企业防范风险,因此,房地产企业应基于内部控制评价,促进内部控制完善。但是,我国企业内部控制评价的相关政策法规还不是很成熟,尚处于原则指导型阶段,没有统一、具体的准则,且房地产行业中的很多企业对内部控制评价的关注意识并不是很清晰。所以,加强房地产企业内部控制评价研究非常迫切。在此研究背景下,本文选取Z房地产上市公司(以下简称“Z公司”)作为案例对象,对其内部控制评价进行深入研究,希望能改进和完善Z公司的内部控制,并为其他房地产公司开展内部控制评价工作提供有用的经验和教训。基于该研究目的的本文,具有理论和实践两方面的意义。在理论方面,对内部控制评价体系、评价指标体系以及评价方法进行研究,能够进一步健全企业内部控制评价的理论研究,为内部控制评价的定量研究添砖加瓦；在综合评价法可行性分析的基础上,将该评价法应用于Z公司,其具体应用情况反过来能为综合评价法的可行性理论进行再次论证。在实践方面,本文内部控制评价研究对房地产行业增强防范风险能力存在必要意义；文中应用综合评价法对案例对象进行定性和定量评价,能向信息使用者提供客观、有效的内部控制相关信息,并对其他房地产企业具有借鉴意义。本文研究过程中,主要采用了理论分析、案例研究、定性与定量相结合的研究方法,研究内容分为五个章节：第一章绪论。阐述本文研究的背景、目的及意义,说明本文研究的环境和必要性；分析内部控制评价研究的国内外动态,作为本文研究的基础；介绍研究内容、研究方法和思路。第二章内部控制评价理论与方法。介绍评价理论及方法,引出内部控制评价的相关理论概述；借鉴现有研究和《企业内部控制评价指引》的基础上,对内部控制评价体系重新阐述,重点介绍内部控制评价方法,提出将层次分析法和模糊评价法相结合的综合评价法。第三章z公司内部控制及评价的现状分析。介绍z公司概况；分析Z公司内部控制及评价现状,指出内部控制评价存在的不足,尤其是评价方法的不足。第四章z公司基于综合评价法的内部控制评价。分三个阶段进行内部控制评价：构建内部控制评价指标体系、确定指标权重和计算评价结果；最后基于内部控制各评价指标的评价值,对z公司内部控制进行评价分析并提出改进建议第五章总结与展望。总结本文研究成果和不足；对内部控制评价研究在理论与方法及实践方面进行展望。
[Abstract]:In recent years, there has been a lot of domestic and foreign financial fraud, fraud cases, to the enterprise itself and the capital market are causing serious adverse effects. There are many reasons for this phenomenon, the failure of internal control is one of the important reasons. And to ensure that the internal control is effective, needs to be based on internal control evaluation on the real estate industry is a high-risk industry, although after the reform and opening up, China's real estate industry has been rapid development, but are facing severe challenges, the industry risk is increasing. The real estate industry has extensive attention, its development relates to our country's economy and people's livelihood, and perfect the effective internal control can help enterprises to prevent risks, therefore, real estate enterprises should be based on the evaluation of internal control, and promote a sound internal control. However, the relevant policies and regulations of our country enterprise internal control evaluation is not It is very mature, and is still in the stage of guiding principles. There is no uniform and specific guidelines. Many enterprises in the real estate industry pay close attention to the evaluation of internal control. Therefore, it is urgent to strengthen the evaluation of internal control of real estate enterprises.
Under this background, this paper selects the Z real estate listed companies (hereinafter referred to as "Z") as an example, the internal control evaluation of in-depth research, to improve and perfect the internal control of Z company, and carry out the evaluation of internal control to provide useful experience and lessons for other Real Estate Company of the purpose of the study. This paper has two aspects based on the theoretical and practical significance. In theory, the internal control evaluation system of evaluation index system and evaluation method, to further improve the theory of internal control evaluation, contribute to the quantitative study of internal control evaluation; comprehensive evaluation method based on the analysis on the feasibility of the application of the the evaluation method for the Z company, its specific application in turn to theoretical feasibility of the comprehensive evaluation method was demonstrated in practice, this paper Study on the necessity of internal control evaluation significance of the real estate industry to enhance the ability to prevent risks; the application of comprehensive evaluation method for qualitative and quantitative evaluation of case, can provide objective information to the user, the internal control information, and a reference to other real estate enterprises.
In the course of this study, we mainly use theoretical analysis, case study, qualitative and quantitative research methods, and the research content is divided into five chapters.
The first chapter is the introduction. It describes the background, purpose and significance of this study, explains the environment and necessity of this study, analyzes the domestic and foreign developments of internal control evaluation, and serves as the basis for this research, and introduces the research contents, research methods and ideas.
The theory and method of evaluation of internal control. The second chapter introduces the evaluation theory and method, leads to an overview of relevant theories of internal control evaluation; the basis of the existing research and "internal control evaluation guidelines", to elaborate on the evaluation system of internal control, introduces the method of internal control evaluation, the comprehensive evaluation of the combination of AHP and the method of fuzzy evaluation method.
The third chapter is the analysis of the status quo of Z company's internal control and evaluation. It introduces the general situation of Z company, analyzes the current situation of internal control and evaluation of Z company, and points out the shortcomings of internal control evaluation, especially the insufficiency of evaluation method.
The fourth chapter Z company internal control evaluation based on comprehensive evaluation method. Divided into three phases: the evaluation of internal control evaluation index system of internal control, to determine the index weight calculation and evaluation results; finally the internal control evaluation of the evaluation index based on value evaluation and Analysis on the internal control of Z company and put forward the improvement proposal
The fifth chapter summarizes and forecasts the results and shortcomings of this paper. The study of internal control evaluation is prospected in theory, method and practice.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.4

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