JLQ房地产企业内部会计控制研究

发布时间：2018-01-05 00:05

本文关键词：JLQ房地产企业内部会计控制研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国资本市场的迅速发展,一些上市公司和集团公司的经营管理逐渐进入了以财务管理为主导的管理阶段。在这样的经济背景下,企业的财务管理活动的控制必将成为企业管理的一个核心问题,而财务控制活动中最关键的工作就是关于企业中会计方面的管理与控制。国内外一些知名企业破产倒闭给我们的教训：一是企业高层决策失误,二是忽视了日常会计事务的控制。因此如何认知内部会计控制,如何控制企业内部会计控制的相关研究是当今所有类型企业必需要面临的一项重要课题。研究企业内部会计控制的意义在于能使案例企业更好处理企业风险,保障企业经营目标的实现。首先,内部会计控制有助于企业减少决策的风险性。通过科学系统的方法来处理各种动态和静态风险,达到减少和消除生产风险、经营风险、决策失误风险等等；可以促进其提升组织结构的科学性与加强企业风险管理、文化管理；其次,内部会计控制通过风险的综合处理与全面控制,把企业生产经营活动中面临的风险损失减小到最低程度,可以有效降低企业的筹资、投资及经营风险；再次,内部会计控制有助于提高该企业经济效益。内部会计控制以最小的成本获得最大管理效果为宗旨,可以促使企业的生产部门和其他职能部门提高经营效益和管理效率,减少风险损失。最后,本文关于JLQ房地产企业内部会计控制相关对策,比如强化企业内部信息交流和沟通、改善企业内部环境、强化内部审计监督等等能为企业内部控制管理提供一个较新的视野,不仅仅适用于本文案例企业,对其他类似企业也具有一定借鉴意义。
[Abstract]:In recent years, with the rapid development of the capital market in China, the management of some listed companies and group companies has gradually entered the management stage dominated by financial management. The control of enterprise's financial management activity will become a core problem of enterprise management. The most critical work in financial control activities is the management and control of accounting in enterprises. Some well-known enterprises at home and abroad bankruptcy lessons to us: first, corporate decision-making mistakes. The other is to ignore the control of daily accounting affairs, so how to recognize the internal accounting control. How to control the internal accounting control of enterprises is an important subject that all types of enterprises have to face. The significance of studying the internal accounting control of enterprises is to make the case enterprises deal with enterprise risks better. First of all, internal accounting control helps enterprises reduce the risk of decision-making. Through the scientific and systematic approach to deal with various dynamic and static risks, to reduce and eliminate production risks. Management risk, decision-making error risk and so on; It can promote the scientific nature of organizational structure and strengthen enterprise risk management and cultural management; Secondly, the internal accounting control can reduce the risk loss in the production and operation activities to the lowest degree through the comprehensive treatment and the overall control of the risk, which can effectively reduce the financing, investment and management risk of the enterprise. Thirdly, internal accounting control is helpful to improve the economic benefit of the enterprise. Internal accounting control aims at getting the maximum management effect at the lowest cost. It can promote the production department and other functional departments to improve the efficiency of operation and management, reduce risk loss. Finally, this article about the JLQ real estate enterprise internal accounting control related countermeasures. For example, strengthening the internal information exchange and communication, improving the internal environment, strengthening the internal audit supervision and so on can provide a relatively new vision for the enterprise internal control management, not only for the enterprise in this paper. Other similar enterprises also have certain reference significance.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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