S房地产公司内部控制问题研究

发布时间：2018-05-27 20:29

本文选题：房地产企业 + 内部控制　；参考：《西南财经大学》2014年硕士论文

【摘要】：房地产行业是一个高风险高收益并存的行业。2013年银行间市场出现“钱荒”、市场资金枯竭、汇丰PMI数据萎缩,复杂的经济环境,对房地产企业内部控制能力和风险管理能力提出新挑战。在内部控制政策方面,我国颁布了与市场相配套的《基本规范》和三大配套指引,共同形成具有我国特色的内部控制理论体系基本框架。但是所颁布的相关规范和指引执行的范围非常有限：要求在上市公司施行,.非上市大中型企业鼓励提前执行,中小企业自主选择参考执行。所以本文以一家非上市房地产公司为案例,对其内部控制体系进行研究分析,一方面为企业当局管理层提升经营管理水平提供意见和建议,另一方面也可以为同规模的非上市房地产企业内部控制体系的设计和规范提供建议。文章内容共六章,分为四个部分。通过实地考察、深度访谈和问卷调查相结合的研究方法,对S房地产公司的内部控制现状进行深入了解并提出完善方案。实地考察主要依靠实习了解公司经济业务和基本情况；深度访谈主要通过与管理层进行一对一交流,从他们的角度深入了解公司内部控制基本状况；问卷调查以内部控制五大要素为研究框架,获得了员工对公司内部控制基本状况的评价。文章基于上述三种途径获得的公司内部控制现状,对其存在的问题进行了总结分析,得出问题源于公司规模较小、管理者缺乏内部控制制度相关知识、管理成本费用限制等的结论,进而提出了与之相适应的完善方案,最后对文章的不足进行总结。本文的主要贡献源于对该企业的内部控制研究为企业股东和管理者全面系统了解企业存在的管理问题、改变企业内部控制现状、减小经营风险等提供指导；对投资者优化投资决策、政府监管机构规范非上市房地产企业监管制度以及同行业类似规模企业内部控制制度的完善都有借鉴作用。本文也存在许多不足,如考虑到被调查者填写问卷的时间、专业水平、所涉及问题的敏感性等,在问题设计上具有一定的主观性和局限性；深度访谈内容的质量受到受访者透露问题的意愿、全面性、真实性以及访问人员的谈话技巧等的影响,属于非可控因素；对于企业内部控制的完善方案,其实施需要管理层的支持和时间检验,在实习期间难以达成,故文章只能从理论方面进行研究；本文仅对单个企业的内部控制问题进行研究,范围较窄,具有一定的局限性。
[Abstract]:The real estate industry is a high-risk, high-yield industry. In 2013, the interbank market ran out of money, the market dried up, HSBC's PMI data shrank, and the complex economic environment. To the real estate enterprise internal control ability and the risk management ability puts forward the new challenge. In terms of internal control policy, China has promulgated the basic norms and three supporting guidelines, which are matched with the market, and together form the basic framework of the internal control theory system with the characteristics of our country. But the relevant regulations and guidelines issued by the scope of implementation is very limited: required to be implemented in listed companies. Non-listed large and medium-sized enterprises encourage early implementation, small and medium-sized enterprises independently choose reference implementation. Therefore, this paper takes an unlisted real estate company as a case to study and analyze its internal control system. On the one hand, it provides advice and suggestions for the management of the enterprise authorities to improve the level of operation and management. On the other hand, it can also provide suggestions for the design and standardization of the internal control system of the same scale non-listed real estate enterprises. The article consists of six chapters, which are divided into four parts. Through field investigation, in-depth interview and questionnaire survey, this paper makes a thorough understanding of the current situation of internal control of S real estate company and puts forward a perfect scheme. The on-the-spot investigation mainly depends on the practice to understand the company's economic business and the basic situation, the in-depth interview mainly through the one-to-one communication with the management, from their angle of view to deeply understand the basic situation of the company's internal control; Taking the five elements of internal control as the research framework, the questionnaire obtained the employees' evaluation of the basic situation of the internal control of the company. Based on the present situation of the internal control of the company obtained by the above three ways, this paper summarizes and analyzes the existing problems, and concludes that the problems are due to the small scale of the company and the lack of knowledge about the internal control system of the managers. The conclusion of management cost and expense limitation is put forward. Finally, the deficiency of this paper is summarized. The main contribution of this paper comes from the research on internal control of the enterprise, which provides guidance for shareholders and managers to understand the management problems of enterprises, change the present situation of internal control and reduce the risk of management. For investors to optimize investment decisions, the government regulatory bodies regulate the supervision system of non-listed real estate enterprises and the improvement of the internal control system of enterprises of similar scale in the same industry. This paper also has many shortcomings, such as taking into account the time of filling out the questionnaire, the professional level, the sensitivity of the question involved, and so on, which has some subjectivity and limitation in the design of the question. The quality of the in-depth interview content is influenced by the interviewees' willingness to disclose the question, comprehensiveness, authenticity and interview skills of the interviewees, which are non-controllable factors. Its implementation needs the support of management and time test, so it is difficult to achieve during the practice period, so the article can only study from the theory; this paper only studies the internal control problem of a single enterprise, the scope is narrow, and it has some limitations.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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