SY房地产企业效益审计问题探讨

发布时间：2018-06-21 14:05

本文选题：效益审计 + 房地产企业　；参考：《江西财经大学》2017年硕士论文

【摘要】：自中国市场化经济改革开放以来,我国大力发展市场化经济,其中房地产行业也在大形势下不断的发展,现如今已然成为了我国经济建设大军中的重要角色。房地产企业的经营机制也已适应市场经济的发展浪潮,摆脱了过去一味的追求高利润的经营理念,转而越来越重视企业的经济效益,而且在很多房地产企业已经纷纷入市,完成股份制改革,吸引了社会上大量的投资,此时不仅房地产企业自身关注经济效益,投资者们也对房地产企业如何充分利用这些资源非常关注。传统的财务审计已经不能够满足人们的需求,针对这一需求,效益审计刚好可以满足投资者和企业的需要,效益审计评价房地产企业是否能够有效的达到既定的工作目标。同时,我国政府、企业和群众也越来越注重和强调经济效益审计,面对审计大方向的转变,房地产行业的审计转型已经成为一种全新的趋势和导向。效益审计的发展对于审计行业来说也是一种改革,效益审计的审计方法、审计范围和审计内容都与传统的财务审计有所不同,同时效益审计也会促进社会监督机制的改革和发展,使我国的社会监督机制更具有多元化。从微观的层面上,本文可以帮助人们提高对房地产企业效益审计的理解,不论是投资者还是企业管理人员,都能提高其对效益审计的重视程度和了解程度,从而对提高房地产企业的资源使用效率和改善公司治理起到促进作用;从宏观层面上,相比于国外目前我国对效益审计的研究大部分还停留在理论上,在效益审计实务方面更多的是针对我国的整体经济,可是针对房地产行业的效益审计实务方面却很少有相关的研究。因此不论是从微观方面还是宏观方面来看,对房地产的效益审计进行相关研究都是很有必要的。本文主要运用理与案例研究相结合的方法,从SY房地产企业的经济效益审计的内部审计视角出发,按照发现问题、寻找出现问题的原因和针对出现的问题提出建议或对策的思路进行写作。本文主要包含六部分,第一部分是绪论。研读了大量国内外关于效益审计的相关研究文献,本部分从效益审计理论、效益审计概念和效益审计方法三个方面进行文献综述;第二部分是对SY房地产企业效益审计的理论概述。主要阐述房地产企业效益审计的涵义及特点,房地产企业效益审计体系的组成部分,影响房地产企业效益审计的因素;第三部分是SY房地产企业项目效益审计的基本概况以及存在的主要问题。先介绍堤亚纳湾项目的整体情况和项目效益审计的基本状况,指出堤亚纳湾项目效益审计存在范围不适当、审计人员的素质不能适应审计的需要、审计指标不科学和效益审计的最终反馈结果未能发挥实际的作用四个方面的问题;第四部分是对SY房地产企业项目效益审计问题的原因分析。效益审计问题的原因归纳为四个方面,分别是效益审计制度不够完善、效益审计人员的能力还不够强、效益审计过程中所运用的方法有待改善和SY房地产企业对效益审计的认识有待提高。第五部分是SY房地产企业项目效益审计的改进对策。提出完善效益审计环境、建立有效的效益审计组织部门、改进效益审计指标体系和建立效益审计监督与奖评机制的建议,使SY房地产企业从根本源头上做好效益审计建设的基础性工作,进一步完善效益审计体系,使效益审计在SY房地产企业中发挥作用,帮助SY房地产企业提高经济效益;第六部分是结论。对全文的整体写作进行观点性的总结和对房地产行业效益审计的研究的展望。本文希望针对SY房地产企业效益审计的相关探讨,可以对其他房地产企业发展效益审计起到借鉴和参考作用,同时对于我国效益审计发展方面,本文试图通过案例的形式,针对房地产行业的效益审计进行探讨,结合我国的国情和社会主义经济的发展,做出一些深化和总结,希望能够对我国企业效益审计发展起到一定的积极完善作用,能够对后续的相关研究提供一些参考价值。
[Abstract]:Since China's market-oriented economic reform and opening up, China has vigorously developed the market-oriented economy, in which the real estate industry has also developed under the big situation. Now it has become an important role of our country's economic construction army. The management mechanism of the real estate enterprise has also adapted to the development tide of the market economy and gets rid of the past pursuit. High profit management concept, more and more attention to the economic benefits of enterprises, and in many real estate enterprises have entered the market, the completion of the stock system reform, attracting a large amount of investment in the society, not only the real estate enterprises themselves pay attention to the economic benefits, investors are also very close to the real estate enterprises how to make full use of these resources. Note. The traditional financial audit has not been able to meet the needs of the people. In view of this demand, the benefit audit can meet the needs of the investors and enterprises. The benefit audit can evaluate whether the real estate enterprises can effectively achieve the established work goals. At the same time, the government, enterprises and the masses also pay more and more attention to and emphasize the economic efficiency. In the face of the change in the big direction of audit, the transformation of audit in the real estate industry has become a new trend and direction. The development of the benefit audit is also a kind of reform for the audit industry, the audit method of the benefit audit, the audit scope and the audit content are different from the traditional financial audit, and the benefit audit will also promote the audit. The reform and development of the social supervision mechanism make the social supervision mechanism of our country more diversified. From the micro level, this article can help people to improve the understanding of the benefit audit of the real estate enterprises. Both the investors and the enterprise managers can improve their degree of attention and understanding of the benefit audit, thus improving the efficiency audit. The efficiency of the use of resources and the improvement of the corporate governance of the real estate enterprises have played a promoting role. From the macro level, most of the research on the benefit audit in our country is still in theory, and more of the benefit audit practice is aimed at the overall economy of our country, but it can be aimed at the practical audit practice of the real estate industry. However, there are few related research. Therefore, it is necessary to study the benefit audit of real estate in both micro and macro aspects. This paper mainly uses the method of combining theory and case study, starting from the perspective of internal audit of the economic benefit audit of SY real estate enterprises, and looking for the problems according to the problems found. This article mainly contains six parts, the first part is the introduction. This part studies a large number of relevant research literature on benefit audit at home and abroad, and this part carries out a literature summary from three aspects of benefit audit theory, benefit audit concept and benefit audit method. The second part is the theoretical overview of the benefit audit of SY real estate enterprises. It mainly expounds the meaning and characteristics of the benefit audit of the real estate enterprises, the components of the performance audit system of the real estate enterprises, the factors affecting the benefit audit of the real estate enterprises; the third part is the basic situation and the existence of the benefit audit of the SY real estate enterprise project. The main problem is to introduce the overall situation of the Diana Bay project and the basic situation of the project benefit audit. It is pointed out that the scope of the project benefit audit is not appropriate, the quality of the auditors can not meet the needs of the audit, the audit index is unscientific and the final result of the benefit audit fails to play the four aspects of the actual effect. The fourth part is the analysis of the reasons for the benefit audit of the SY real estate enterprise project. The reasons of the benefit audit are divided into four aspects: the efficiency audit system is not perfect, the efficiency auditor's ability is not strong enough, the square method used in the process of the benefit audit needs to be improved and the SY real estate enterprise can audit the benefit audit. The fifth part is the improvement countermeasure of the SY real estate enterprise project benefit audit. It puts forward the suggestions of improving the efficiency audit environment, establishing the effective benefit audit organization department, improving the efficiency audit index system and establishing the benefit audit supervision and evaluation mechanism, so that the SY real estate enterprises can do a good job audit from the root source. The basic work of the construction is to further improve the efficiency audit system, make the benefit audit play a role in the SY real estate enterprise and help the SY real estate enterprises to improve the economic benefit. The sixth part is the conclusion. The overall writing of the full text is summarized and the prospect of the research of the real estate industry efficiency audit is expected. This article hopes to aim at the SY room. The relevant discussion on the benefit audit of the real estate enterprises can be used for reference and reference for the development of other real estate enterprises. At the same time, this paper tries to discuss the benefit audit of the real estate industry in the form of the case, and combine the national conditions and the development of the socialist economy. Some deepening and summary are expected to play a positive and perfect role in the development of China's enterprise benefit audit, and can provide some reference value for the subsequent related research.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.4;F239.4

【参考文献】