YX房地产开发企业内部控制制度的优化研究

发布时间：2018-07-03 17:49

本文选题：房地产开发企业 + 内部控制　；参考：《中国海洋大学》2014年硕士论文

【摘要】：房地产开发行业在我国国民经济中占有重要的地位，其基础产业的地位和作用非常明显。近几年来，政府出台了一系列的措施对房地产行业进行调控，使房地产开发行业的经营遇到了前所未有的危机。在这种情况下，房地产开发行业必须增强企业自身抵御风险的能力，强化内部管理。目前，我国房地产开发行业仍然有很大的前景，行业竞争异常激烈，在内外忧患共存的情况下，如何在如此复杂的市场环境下生存成为了首要的问题。内部控制作为企业内部管理的一个重要组成部分，有助于企业提高风险意识，优化企业的业务流程，监督各项环节有效的实施，进而帮助企业提高自身竞争力。在现阶段，房地产开发行业的内部控制制度仍然存在很多的问题，所以对房地产开发企业的内部控制制度进行改进优化迫在眉睫。不同的房地产开发企业，内部控制存在的问题都不一样。本文选取了在青岛房地产行业中具有一定代表性的YX集团作为研究对象，先从房地产行业内部控制制度的研究入手，查阅大量的文献来阐述我国目前房地产行业内部控制的现状及其特有的内部控制制度的特点，从理论上梳理内部控制制度研究的基础。然后再选取作者经过实地调研的YX集团作为研究对象,对其集团及项目公司的内部控制制度及其实施细则加以陈述，并且详细的了解这些制度在企业的真实实施情况，，从而发现其各个环节存在的问题，然后再针对这些问题提出优化其内部控制制度的建议，主要包括：强化内部环境建设、完善内部监督机制、健全风险评估机制、完善全面预算管理四个层面。进而达到帮助YX集团完善内部控制制度的目的。本文的研究结论虽然只是针对特定企业的问题而制定的特定的优化措施，但是仍然可以为同行业组织结构及规模类似的房地产开发企业提供一定的借鉴作用。
[Abstract]:The real estate development industry plays an important role in the national economy of our country, and the position and function of its basic industry is very obvious. In recent years, the government has introduced a series of measures to regulate the real estate industry, so that the real estate development industry has encountered an unprecedented crisis. In this case, the real estate development industry must strengthen the ability of enterprises to resist risks and strengthen internal management. At present, the real estate development industry of our country still has a very big prospect, the competition of the industry is extremely fierce, how to survive in such a complicated market environment has become the primary problem under the situation of coexistence of internal and external troubles. As an important part of internal management, internal control helps enterprises to improve their risk awareness, optimize business processes, supervise the effective implementation of various links, and then help enterprises improve their competitiveness. At the present stage, there are still many problems in the internal control system of the real estate development industry, so it is urgent to improve and optimize the internal control system of the real estate development enterprises. Different real estate development enterprises, internal control problems are different. This paper selects YX Group, which is representative in Qingdao real estate industry, as the research object, starting with the study of the internal control system of the real estate industry. Referring to a large number of documents to explain the current situation of the internal control of the real estate industry in China and the characteristics of the unique internal control system, combing the theoretical basis of the study of the internal control system. Then select YX Group, which has been investigated by the author, as the object of study, state the internal control system and its implementation rules of the group and the project company, and understand the actual implementation of these systems in the enterprise in detail. In order to find the problems in each link, and then put forward some suggestions to optimize the internal control system, including: strengthening the internal environment construction, perfecting the internal supervision mechanism, perfecting the risk assessment mechanism, Improve the overall budget management four levels. In order to help YX Group to improve the internal control system. Although the conclusion of this paper is only a specific optimization measure for the problems of specific enterprises, it can still provide some reference for the real estate development enterprises with similar industry structure and scale.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

【共引文献】