DH房地产公司内部控制案例研究
发布时间：2018-10-08 08:39
【摘要】：内部控制，是指企业为了达到预先设立的经营目标，保障企业资产的完整和安全，保证会计信息资料的真实可靠，确保企业既定的经营方针有条不紊的进行，保证企业经营活动能够体现经济性、效果性和效率性，在企业内部采取的能够进行自我调整、自我控制、自我评价的一系列方法、手段的总称。内部控制作为贯穿企业经营活动始末的一项重要的保障方法以及监控手段，对企业能够顺利的按照既定的经营目标稳健的发展发挥着举足轻重的作用。 房地产企业作为国民经济发展中的支柱产业，对整个国家的发展和国内生产总值产生了巨大的贡献。近几十年来，我国经济的高速发展离不开房地产产业的支撑和带动，可以说，房地产行业作为新兴的第三产业，发展质量的优劣直接影响到了整个国家的经济发展状况。作为典型的政策导向型行业，在房地产行业进行不断调整的今天，在国家的宏观调控和政府出台的一系列严厉措施下，房地产的经营发展可以说是如履薄冰。伴随着外部和内部行业竞争的双重压力下，房地产企业要想稳健的实现其经营目标，就要强化企业内部控制管理制度。合理的内部控制可以保障企业经营的效率和效果性，保证财务会计信息的真实可靠性以及法律法规的可遵循性。 本文运用案例研究的方法，首先对DH房地产公司进行简要的介绍，，通过分析DH房地产公司内部控制的现状来展现我国房地产企业内部控制管理的概况以及存在的问题，通过对该房地产公司调查分析研究剖析房地产企业内部控制存在的一些漏洞，并对这些管理漏洞进行探究，进而结合最新的内部控制和风险管理理论来对该房地产企业提供一些改进措施和建议。
[Abstract]:Internal control refers to the enterprise in order to achieve the pre-set business objectives, to ensure the integrity and security of enterprise assets, to ensure the true and reliable accounting information, and to ensure that the established business policy of the enterprise is carried out in an orderly manner. To ensure that the business activities of enterprises can reflect the economy, effectiveness and efficiency, the adoption in the enterprise of self-adjustment, self-control, self-evaluation of a series of methods, means of the general name. Internal control, as an important guarantee method and monitoring means, plays an important role in the steady development of enterprises according to the established business objectives. As a pillar industry in the development of national economy, real estate enterprises have made great contributions to the development of the whole country and GDP. In recent decades, the rapid development of China's economy can not be separated from the support and drive of the real estate industry. It can be said that the quality of the development of the real estate industry, as a new tertiary industry, has directly affected the economic development of the whole country. As a typical policy-oriented industry, the real estate industry continues to adjust today, under the national macro-control and a series of strict measures issued by the government, the real estate management and development can be said to be on thin ice. Under the double pressure of external and internal industry competition, real estate enterprises should strengthen their internal control and management system if they want to achieve their business objectives steadily. Reasonable internal control can ensure the efficiency and effectiveness of enterprise management, the true reliability of financial accounting information and the compliance of laws and regulations. This article uses the case study method, first carries on the brief introduction to the DH real estate company, through the analysis DH real estate company internal control present situation to display our country real estate enterprise internal control management general situation and the existence question, Through the investigation and analysis of the real estate company, this paper analyzes some loopholes existing in the internal control of the real estate enterprises, and probes into these management loopholes. Furthermore, this paper provides some improvement measures and suggestions for the real estate enterprise based on the latest theory of internal control and risk management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
本文编号：2256129
[Abstract]:Internal control refers to the enterprise in order to achieve the pre-set business objectives, to ensure the integrity and security of enterprise assets, to ensure the true and reliable accounting information, and to ensure that the established business policy of the enterprise is carried out in an orderly manner. To ensure that the business activities of enterprises can reflect the economy, effectiveness and efficiency, the adoption in the enterprise of self-adjustment, self-control, self-evaluation of a series of methods, means of the general name. Internal control, as an important guarantee method and monitoring means, plays an important role in the steady development of enterprises according to the established business objectives. As a pillar industry in the development of national economy, real estate enterprises have made great contributions to the development of the whole country and GDP. In recent decades, the rapid development of China's economy can not be separated from the support and drive of the real estate industry. It can be said that the quality of the development of the real estate industry, as a new tertiary industry, has directly affected the economic development of the whole country. As a typical policy-oriented industry, the real estate industry continues to adjust today, under the national macro-control and a series of strict measures issued by the government, the real estate management and development can be said to be on thin ice. Under the double pressure of external and internal industry competition, real estate enterprises should strengthen their internal control and management system if they want to achieve their business objectives steadily. Reasonable internal control can ensure the efficiency and effectiveness of enterprise management, the true reliability of financial accounting information and the compliance of laws and regulations. This article uses the case study method, first carries on the brief introduction to the DH real estate company, through the analysis DH real estate company internal control present situation to display our country real estate enterprise internal control management general situation and the existence question, Through the investigation and analysis of the real estate company, this paper analyzes some loopholes existing in the internal control of the real estate enterprises, and probes into these management loopholes. Furthermore, this paper provides some improvement measures and suggestions for the real estate enterprise based on the latest theory of internal control and risk management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
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