A房地产公司内部控制问题研究

发布时间：2018-01-15 20:30

本文关键词：A房地产公司内部控制问题研究　出处：《昆明理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近些年来,房地产行业迅猛发展,房地产企业数量也是急剧增加,市场渐趋成熟,竞争日趋激烈。自2011年以来,中央和各级地方政府相继出台了一系列调控措施,抑制房地产行业过快增长。行业外部环境急剧变化,行业内部竞争不断加剧,在此内忧外困的形势下,房地产公司要积极采取措施化解面临的风险,以确保公司健康持续发展。在化解风险的措施中,强化内部控制管理则是重中之重。内部控制能够合理保证公司经营目标的实现,对内可以优化业务流程,提高管理效率,对外可以加强风险防范,增强公司自身竞争力。本文依据当前国内外关于内部控制研究的有关理论,对A房地产公司内部控制的现状进行调查研究,发现其中存在的问题,并对问题产生的原因进行分析,提出完善A公司内部控制管理的改进措施和建议。最后简要总结了完善A房地产公司内部控制管理的思路和建议,以期能为其它中小型房地产公司内部控制管理建设和研究提供借鉴和参考。
[Abstract]:In recent years, with the rapid development of the real estate industry, the number of real estate enterprises is also increasing sharply, the market is gradually maturing, the competition is becoming increasingly fierce. Since 2011. Central and local governments at all levels have issued a series of control measures to curb the rapid growth of the real estate industry. The external environment of the industry has changed dramatically and the competition within the industry has been intensified. Real estate companies should actively take measures to resolve the risks faced in order to ensure the healthy and sustainable development of the company. Strengthening internal control management is the most important. Internal control can reasonably ensure the realization of business objectives, optimize business processes, improve management efficiency, and strengthen risk prevention. Enhance the competitiveness of the company itself. Based on the theory of internal control research at home and abroad, this paper investigates the current situation of internal control in A real estate company, finds out the existing problems, and analyzes the causes of the problems. Put forward the improvement measures and suggestions to improve the internal control management of A company. Finally, briefly summarize the ideas and suggestions to improve the internal control management of A real estate company. In order to provide reference and reference for other small and medium-sized real estate companies internal control management construction and research.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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