ZL地产公司内部财务控制的研究

发布时间：2018-06-17 00:28

本文选题：内部控制 + 内部财务控制　；参考：《电子科技大学》2013年硕士论文

【摘要】：近年来，面对日趋复杂的环境的严重挑战，包括上市公司在内的诸多企业逐步被内部财务控制失效这个难题所困扰。2008年6月，财政部等五部委联合发布《企业内部控制基本规范》，标志着我国企业内部控制规范体系建设取得重大突破。企业越来越关注内部控制建设问题，并着手推动内部控制体系的建立和完善。由此可见，建立完善内部财务控制体系是现代企业在市场经济条件下必然面临的一个重要课题。内部财务控制被很多成功企业视作生命和血液，正是利用这一“秘密武器”才取得了辉煌的成就。随着各种新的管理方法的出现，如企业再造、提高效率、创建学习型组织等，在现代企业管理中越来越离不开内部财务控制。内部财务控制制度的建立能够发挥以下三个方面的作用：第一，对企业而言，能够提高经营效率和效果，避免财务信息失真，防止各种经济犯罪，保证资产安全，实现企业发展战略；第二，对政府而言，能够打牢管理控制基础，顺利开展财税工作，防止出现财务危机和金融危机等现象；第三，在保证财务工作质量的同时使利益相关者的权益得到维护[1]。目前，我国国有上市公司内控体系建设多数流于形式，内控工作很难落地。有鉴于此，本文主要采用专题研究方法，对内部财务控制存在的问题及其解决方案进行了研究。区分业务层面和公司层面，以ZL地产公司为例，结合COSO五要素框架进行分析，指出存在问题，并提出具体的解决方案。文章首先介绍内部控制的相关理论，具体包括企业内部财务控制的主要内容及理论基础、内部财务控制模式及影响因素、以及内部财务控制的一般方式。其次，简要介绍ZL地产公司的基本情况，包括组织机构、子公司职能、公司业务流程等情况。再次，，从业务层面对ZL地产公司的主要业务活动的现状进行分析，并指出出公司内部财务控制存在的问题。最后提出完善ZL地产公司内部财务控制的基本对策。在该部分内容中，一方面，笔者对ZL地产公司从项目投资管理、融资管理等五种业务逐一提出解决方案，建立健全有效的内部财务控制体系。另一方面，从公司层面提出了提升ZL地产公司内部财务控制水平的保证措施。本文研究的启示与借鉴有以下几点：第一，针对国有企业的内部控制“有法不依，执法不严”的特征，指出业务活动中的各种执行缺陷。第二，对具有房地产企业特性的项目投资管理，“拿地”决策，进行风险分析，提出完善措施。第三，同样针对房地产企业的融资管理特征，分析在这种高负债率的行业中如何规避风险，提高资金使用率。结合ZL地产公司的现状分析研究，对我国国有房地产企业的内部财务控制体系的建设具有一定的借鉴意义。
[Abstract]:In recent years, faced with the serious challenge of increasingly complex environment, many enterprises, including listed companies, have gradually been troubled by the problem of failure of internal financial control. The Ministry of Finance and other five ministries and commissions jointly issue the basic norms of Enterprise Internal Control, which marks a major breakthrough in the construction of the internal control system of Chinese enterprises. Enterprises pay more and more attention to the construction of internal control, and start to promote the establishment and improvement of internal control system. It can be seen that establishing and perfecting the internal financial control system is an important subject that modern enterprises must face under the condition of market economy. Internal financial control is regarded as life and blood by many successful enterprises. With the emergence of various new management methods, such as enterprise reengineering, improving efficiency, creating learning organization and so on, it is more and more inseparable from internal financial control in modern enterprise management. The establishment of internal financial control system can play a role in the following three aspects: first, for enterprises, it can improve the efficiency and effect of operation, avoid distortion of financial information, prevent all kinds of economic crimes, and ensure the safety of assets. To realize the enterprise development strategy; second, to the government, can lay down the management control foundation, carry out the finance and taxation work smoothly, prevent the appearance of the financial crisis and financial crisis, etc.; third, Ensure the quality of financial work while safeguarding the rights and interests of stakeholders [1]. At present, the construction of the internal control system of the state-owned listed companies is mostly just a formality, so it is very difficult to fall to the ground. In view of this, this article mainly adopts the special topic research method, has carried on the research to the internal financial control question and the solution. Taking ZL Real Estate Company as an example, combined with the COSO five-factor framework, the paper points out the existing problems and puts forward concrete solutions. This paper first introduces the relevant theories of internal control, including the main contents and theoretical basis of internal financial control, the mode of internal financial control and the influencing factors, as well as the general ways of internal financial control. Secondly, it briefly introduces the basic situation of ZL real estate company, including organization, subsidiary function, business process and so on. Thirdly, this paper analyzes the current situation of ZL real estate company's main business activities from the business level, and points out the problems existing in the internal financial control of ZL real estate company. Finally, the paper puts forward the basic countermeasures to perfect the internal financial control of ZL real estate company. In this part, on the one hand, the author puts forward solutions one by one to ZL Real Estate Company from five kinds of business, such as project investment management and financing management, and establishes a sound and effective internal financial control system. On the other hand, it puts forward the guarantee measures to improve the internal financial control level of ZL real estate company from the company level. The enlightenment and reference of this paper are as follows: first, aiming at the characteristics of the internal control of state-owned enterprises, which is "not obeying the law and enforcing the law lightly", the author points out the various execution defects in the business activities. Second, the project investment management with the characteristics of real estate enterprises, "land" decision-making, risk analysis, put forward the improvement measures. Thirdly, according to the financing management characteristics of real estate enterprises, this paper analyzes how to avoid risks and improve the utilization rate of funds in this kind of industry with high debt ratio. Combined with the analysis of the present situation of ZL real estate company, it has certain reference significance for the construction of the internal financial control system of the state-owned real estate enterprise in our country.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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