基于灰色关联法的国有控股房地产上市公司内部控制评价研究

发布时间：2018-04-13 05:29

本文选题：内部控制评价 + 灰色关联法　；参考：《西南财经大学》2013年硕士论文

【摘要】：一、研究背景随着我国经济的飞速发展,房地产行业也进入了一个蓬勃发展的时期,由于该行业平均收益水平相对较高,技术门槛相对较低,越来越多资金雄厚的企业进入房地产行业,其中不乏许多国有性质的企业,将大量国有资产引入了房地产行业。但是随着行业的竞争也愈演愈烈以及现阶段我国采取了包括2013年2月公布的“国五条”在内的一系列调控措施来稳定目前持续上涨的房价来解决高房价带来的民生问题,同时国家在企业信贷方面不断紧缩贷款增加了房地产企业的财务压力,都给国有控股房地产企业的生存和稳定发展带来困难。为了保证企业的正常稳定发展,为了保证国家资产的安全,有必要对国有控股房地产企业进行内部控制。随着国有控股房地产企业的内部控制制度的不断发展,对于国有控股房地产企业内部控制的科学评价也越来越受到广大公司管理层的重视。通过评价活动可以对企业内部控制的设计以及实施过程做出较为客观的分析,根据评价结果可以提出改进内部控制的建议,最终推动国有控股房地产企业内部控制体系的发展和完善。对国有控股房地产企业内部控制评价不仅对房地产企业的内部控制问题有指导作用,还对国有企业的内部控制问题具有一定的意义。二、研究目的本文的研究目的之一是通过对我国国有控股房地产上市公司内部控制评价现状的分析,以内部环境、风险评估、风险应对、信息与沟通、内部监督这五要素为基础,综合考虑国有控股房地产上市公司的国有性质和房地产行业特色,探讨构建国有控股房地产上市公司内部控制评价的指标体系,具有一定的借鉴意义。研究目的之二在于根据建立的内部控制评价指标体系,采取科学的评价方法,对我国国有控股房地产上市公司内部控制进行综合性评价,最后根据评价分析结果提出有针对性的政策建议。三、主要内容, 论文的主要内容包括以下几个部分：第一章为导论。本章阐述了四个方面的主要内容：一是分析了内部控制及其评价对于房地产行业以及国有控股上市公司的重要性,在此研究背景下,提出研究意义在于通过对国有控股房地产上市公司内部控制的评价研究去完善其内部控制体系,二是拟定了本文研究将采取技术路线,三是说明了本文采取的研究方法,四是介绍了本文的主要贡献与不足。第二章是文献综述部分。本章梳理了内部控制发展历程中的五个阶段,并针对国外内部控制评价理论研究进行了文献评述。第三章为国有控股房地产上市公司内部控制评价理论分析部分。第一节利用控制论、委托代理理论、外部效应理论以及系统理论论述了内部控制评价的理论基础。第二节主要介绍了从COSO报告五要素角度国有控股房地产上市公司内部控制评价指标体系的构建过程。第三节主要阐述了灰色关联分析法在国有控股房地产上市公司内部控制评价中优势和适应性在于,国有控股房地产上市公司内部控制信息本身具有灰色性,含有大量灰色信息,而灰色关联分析方法的特点在于对样本量大小无要求的同时能够很好的将定性和定量分析相结合。这正好解决了国有控股房地产上市公司在内部控制评价过程中,指标具有灰色性,数据样本较小,主观评价有灰色性的三个难题,所以选择灰色关联分析法评价国有控股房地产上市公司内部控制。本章和上章内容是本文的理论基础,为后文基于灰色关联法评价国有控股房地产上市公司内部控制做好理论准备。第四章是本文的主体部分,第一部分主要细化了国有控股房地产上市公司内部控制评价指标框架,按照《企业内部控制基本规范》的规定,将COSO报告五要素划分出22个具体指标,加上盈利能力指标、资产管理指标、偿债能力指标、流动能力指标、资产质量指标5个结果评价指标,共建立了27个末端指标；第二部分主要讲述了从131家房地产上市公司中筛选出18家国有控股房地产上市公司作为本文分析数据的样本,以及数据的来源；第三部分笔者以18家国有控股房地产上市公司(万科A,深振业A,沙河股份,深深房A,中粮地产,中航地产,渝开发,广宇发展,中房地产,云南城投,北京城建,浦东金桥,陆家嘴,天地源,中华企业,宁波富达,华远地产,上实发展)为样本,通过灰色关联分析法,确定数列,无量纲化处理,求出关联系数,并计算关联度,最后排列关联序,对这18个样本上市公司的内部控制做出评价并按照优劣排名。最后第四部分,分别从内部环境、风险评估、控制措施、信息与沟通和内部监督五个角度,对18家国有控股房地产上市公司的内部控制情况进行分析和研究。根据灰色关联法的评价和统计数据得出结论,我国企业的内部控制也逐渐被规范化；在内部环境因素上,各样本企业建设和完善程度不一；在风险评估方面,企业面临内部和外部两方面的风险因素,但样本企业风险意识不强,全面风险管理建设较差；在控制措施上,罗列了企业在日常经营中需要实施各类控制活动,但在实施过程中,效果深浅不一；在信息沟通方面,分析指出,由于企业对于信息沟通的不够重视,国有控股房地产上市公司信启、沟通渠道并不完善,加上企业组织规模的庞大,使得信息交流与反馈将会是国有控股房地产上市公司以后不得不思考的一个问题。该部分根据第二三章的理论基础,做出分析和评价,为第五章提出建议和研究展望提供了基础。第五章是本文的建议和展望部分。本章以2008年5月财政部、审计署、保督会、银监会、证监会五部委联名颁布的《企业内部控制基本规范》以及2010年颁布的《企业内部控制配套指引》为基石,并结合前文对样本企业内部控制现状的分析,对于国有控股房地产上市公司的内部控制问题做出建议。首先,肯定了政府在企业内部控制建设中的推动作用；其次,提出培育积极向上的价值观和强烈的社会责任感的企业文化有利于改善企业的内部控制；第三,强调了建立全面风险管理体系的重要性；最后,提出建设高效的信息、化平台能够加快企业的内部控制的完善。四、主要贡献本文的主要贡献主要表现在以下几个方面：第一,本文首次将国有控股上市公司,与房地产行业结合在一起,评价其内部控制制度,尝试将国有企业的特殊性质结合房地产行业的行业情况,探究在此环境中内部控制的评价。第二,本文根据《企业内部控制基本规范》和《企业内部控制配套指引》为主要依据,通过分析大量公开资料,构建出具有一定操作性的国有控股房地产上市公司内部控制评价指标体系。第三,本文在构建的国有控股房地产上市公司内部控制评价指标体系的基础上,以手工整理信息和问卷调查结合的方式,对企业对外披露信息进行数据收集,并按照一定的权重将指标中定性指标数据进行量化处理,得出分析结论。最后依据分析结论为内部控制发展提出政策建议。
[Abstract]:First, research background
With the rapid development of China's economy, the real estate industry has entered a period of vigorous development, because the industry average income level is relatively high, the relatively low threshold of technology, more and more well funded enterprises to enter the real estate industry, many of which are state-owned enterprises, a large number of state-owned assets into the real estate industry but as the industry has intensified the competition and the present stage of our country has taken include February 2013 announced the "country of five", a series of measures to stabilize the current prices continued to rise to solve the livelihood problems caused by high prices, while countries in the enterprise credit crunch has increased lending to the real estate enterprise financial pressure. To survive and stable development of state-owned real estate enterprises difficult. In order to ensure the normal and stable development of enterprises, in order to ensure state assets It is necessary to carry out internal control of state-owned holding real estate enterprises.
With the continuous development of the internal control system of state-owned real estate enterprises, for the evaluation of internal control of the state-owned real estate enterprises also attracts more and more attention. The management of the company through the evaluation activities can make a more objective analysis of enterprise internal control design and implementation process, according to the evaluation results can put forward suggestions for improvement of internal control finally, to promote the development of the internal control system of state-owned real estate enterprises and perfect. Guidelines for the evaluation of internal control of state-owned real estate enterprise internal control problems not only to the real estate business, has a certain significance of the internal control problems of state-owned enterprises.
Two, the purpose of the study
The purpose of this paper is through the analysis of China's state-owned real estate listed companies internal control evaluation of the current situation, the internal environment, risk assessment, risk response, information and communication, internal oversight of the five elements of the basis of comprehensive consideration of state-owned real estate listed companies of state-owned property and real estate industry characteristics, to explore the index the evaluation system of internal control construction of state-owned real estate listed companies, has a certain significance. The research purpose is two according to the evaluation index system of internal control system, adopt scientific method of evaluation, the state-owned real estate listed companies internal control comprehensive evaluation, according to the evaluation results put forward the policy suggestions.
Three, the main content,
The main contents of this paper include the following parts:
The first chapter is introduction. This chapter expounds the main contents of four aspects: one is to analyze the internal control and evaluation for the importance of the real estate industry and the state-owned listed companies, based on this background, the research significance is that through the state-owned real estate evaluation study on the internal control of listed companies to improve the internal control system two, this paper is to take technical route to three, describes the research methods of this paper, the four is introduced the main contribution of this paper and shortcomings.
The second chapter is the literature review part. This chapter combs the five stages of the development of internal control, and makes a literature review for the theory of internal control evaluation abroad.
The third chapter is the theoretical analysis part. Evaluation of internal control of state-owned real estate companies listed on the first section by using the control theory, principal-agent theory, externality theory and system theory, discusses the theoretical basis of internal control evaluation. The second section mainly introduces the process of constructing the evaluation index system of internal control from the COSO report of five factor state-controlled listed real estate company. The third section mainly expounds the method of grey correlation analysis in the state-owned real estate listed companies internal control advantage and suitability evaluation is that the state-owned real estate listed companies internal control information itself is grey, contains a lot of grey information, gray correlation analysis method is characterized in that at the same time, no requirement for sample size can will be a very good combination of qualitative and quantitative analysis. It can solve the state-owned real estate listed companies in internal Control in the process of evaluation, index with grey, small data samples, the subjective evaluation has three problems of gray, so the choice of grey relational analysis method to evaluate the state-owned real estate listed companies internal control. This chapter and chapter is the theoretical basis for the grey correlation method based on Evaluation of state-owned real estate the internal control of listed companies to make theoretical preparation.
The fourth chapter is the main part of this paper, the first part mainly refines the evaluation framework of internal control of state-owned real estate listed companies, in accordance with the provisions of < basic norms of enterprise internal control, the COSO report five elements are divided into 22 specific indicators, plus the profitability index, asset management index, solvency indicators, indicators of ability flow, asset quality index 5 results evaluation index, has established 27 end indexes; the second part mainly tells the story from the 131 listed real estate company selected 18 state-owned holding listed real estate companies as the sample data analysis, and data sources; the third part of the author to 18 state-owned real estate holdings the listed company (Vanke A, shenzhenye A, Shahe shares, shenshenfang A, COFCO Property, Catic real estate, Chongqing development, development, the real estate investment, Yunnan City, Beijing City, Pudong bridge, Lu A mouth, Tiandiyuan, Chinese enterprises, Ningbo fidelity, Huayuan Real estate, real development) as a sample, determine the sequence by gray correlation analysis method, dimensionless, and correlation coefficient, and calculate the correlation degree, finally arranged relational order to evaluate internal control of the 18 samples of listed companies and according to the quality rankings. The last fourth parts, respectively, from the internal environment, risk assessment, control measures, five aspects of information and communication and internal supervision, analyzes and studies the internal control situation of holdings of listed real estate companies to 18 enterprises. According to the evaluation method of grey correlation and statistical data concluded that the internal control of enterprises in China have gradually been standardized; the internal environmental factors, each sample enterprise construction and improvement of different degree; in terms of risk assessment, the risk of the two aspects of internal and external factors of enterprise faces, but the sample enterprise risk. Consciousness is not strong, the overall risk management construction is poor; in the control measures, listed companies need to implement various control activities in the daily operation, but the depth effect in the implementation process; in the information communication, analysis pointed out that due to the enterprise for information communication is not enough attention to the state-owned holding listed real estate company information communication. The channel is not perfect, coupled with the huge scale of enterprise organization, the information exchange and feedback will be a problem of state-owned real estate listed companies will have to think about this part. According to chapter two or three theoretical basis, make analysis and evaluation, provide the basis for the fifth chapter puts forward some suggestions and research prospects.
The fifth chapter is the recommendations and outlook section. In this chapter, the Ministry of Finance in May 2008, the Audit Commission, the CBRC will keep, the Commission, five ministries jointly issued the "internal control basic norms of enterprise internal and promulgated in 2010, < > > as the cornerstone of enterprise control guidelines, combined with the analysis on the current situation in the control sample within the enterprise, and make recommendations for the problems of internal control of state-owned real estate listed companies. First of all, the government must control the construction of the role in the enterprise; secondly, put forward to cultivate positive values and a strong sense of social responsibility of the enterprise culture is conducive to the improvement of the internal control of the enterprise; third, stressed the importance of to establish a comprehensive risk management system; finally, put forward the construction of efficient information platform to accelerate the improvement of the internal control of the enterprise.
Four, the main contribution
The main contributions of this paper are as follows:
First, this paper first combines state-controlled listed companies with the real estate industry, appraise its internal control system, try to combine the special nature of state-owned enterprises with the industry situation of the real estate industry, and explore the evaluation of internal control in this environment.
Second, based on the basic norms of enterprise internal control and the guidelines for internal control of enterprises, a set of operational evaluation index system of state-owned holding real estate listed companies is built by analyzing a large number of public information.
Third, based on the construction of the state-owned real estate listed companies internal control evaluation index system, using manual sorting and questionnaire survey methods, data collection on enterprise information disclosure, and according to a certain weight of qualitative index data in quantitative analysis, finally draws the conclusion according to the analysis conclusion. As the development of internal control policy recommendations.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4;F224

【参考文献】