宏旭房地产公司风险导向的内部控制体系研究
发布时间：2018-07-18 20:28
【摘要】：进入21世纪后，随着WTO不断的深入，各国经济联系更加紧密，随着而来的是风险的国际化。房地产行业作为我国经济发展的重要行业，需要建立以风险为导向的内部控制体系。 本文对宏旭房地产公司风险导向的内部控制体系进行了相应研究。通过介绍国内外一些著名企业内部控制现状，论述了在我国建立风险导向的内部控制体系的意义，然后通过国内外研究现状，了解内部控制体系的研究状况。并且集中阐明了企业风险导向理论和内部控制理论，并探讨了两者之间的联系和区别。文章中运用的研究方法有，文献分析法、归纳演绎法、实证研究法。然后讨论在我国建立风险导向的内部控制体系的必要性和可行性。结合黑龙江省宏旭房地产公司的发展实况，对其组织架构、职能部门、项目开发流程做了详细的介绍，着重分析宏旭房地产公司风险导向的内部控制现状，包括：公司发展战略目标模糊、公司治理结构不完善、公司人力资源活动不合理、内部控制过程中企业文化的缺失、缺少相应的内部控制活动和内部监督形同虚设，然后找出存在这些现状的原因。基于该公司存在的内部控制的现状，提出了宏旭房地产风险导向内部控制体系的构建，首先，提出了应建立战略目标和具体目标。其次，制定了应当遵循的原则，，包括：风险导向原则、全面性原则、持续性原则和效益原则。然后，提出了具体构建步骤，包括：业务活动分析、风险识别、风险评估、应对风险的举措、建立相应的内部控制活动和加强内部控制监督活动。 本文期望通过重新构建宏旭房地产公司风险导向内部控制体系，为加强宏旭房地产公司内部控制提供一些建议。
[Abstract]:After entering the 21st century, with the deepening of WTO, all countries have closer economic ties, and with the internationalization of risk. As an important industry in China's economic development, the real estate industry needs to establish a risk-based internal control system. This paper studies the risk-oriented internal control system of Hongxu real estate company. By introducing the current situation of internal control in some famous enterprises at home and abroad, this paper discusses the significance of establishing a risk-based internal control system in China, and then through the current research situation at home and abroad, to understand the research status of internal control system. And it clarifies the enterprise risk-oriented theory and internal control theory, and discusses the relationship and difference between them. The research methods used in this paper are literature analysis, inductive deduction and empirical research. Then it discusses the necessity and feasibility of establishing a risk-oriented internal control system in China. Combined with the development of Hongxu Real Estate Company in Heilongjiang Province, this paper introduces the organization structure, function department and project development process in detail, and emphatically analyzes the internal control situation of Hongxu real estate company's risk orientation. Including: vague strategic objectives of the company's development, imperfect corporate governance structure, unreasonable human resource activities, lack of corporate culture in the process of internal control, lack of corresponding internal control activities and internal supervision. Then find out the reasons for the existence of these conditions. Based on the present situation of internal control, this paper puts forward the construction of Hongxu real estate risk oriented internal control system. Firstly, it puts forward the establishment of strategic objectives and specific objectives. Secondly, the principles should be followed, including: risk-oriented principle, comprehensive principle, continuity principle and benefit principle. Then, the specific construction steps are put forward, including business activity analysis, risk identification, risk assessment, measures to deal with risk, establishment of corresponding internal control activities and strengthening of internal control supervision activities. This paper hopes to provide some suggestions for strengthening the internal control of Hongxu Real Estate Company by re-constructing the risk-oriented internal control system of Hongxu Real Estate Company.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F272.3
本文编号：2132680
[Abstract]:After entering the 21st century, with the deepening of WTO, all countries have closer economic ties, and with the internationalization of risk. As an important industry in China's economic development, the real estate industry needs to establish a risk-based internal control system. This paper studies the risk-oriented internal control system of Hongxu real estate company. By introducing the current situation of internal control in some famous enterprises at home and abroad, this paper discusses the significance of establishing a risk-based internal control system in China, and then through the current research situation at home and abroad, to understand the research status of internal control system. And it clarifies the enterprise risk-oriented theory and internal control theory, and discusses the relationship and difference between them. The research methods used in this paper are literature analysis, inductive deduction and empirical research. Then it discusses the necessity and feasibility of establishing a risk-oriented internal control system in China. Combined with the development of Hongxu Real Estate Company in Heilongjiang Province, this paper introduces the organization structure, function department and project development process in detail, and emphatically analyzes the internal control situation of Hongxu real estate company's risk orientation. Including: vague strategic objectives of the company's development, imperfect corporate governance structure, unreasonable human resource activities, lack of corporate culture in the process of internal control, lack of corresponding internal control activities and internal supervision. Then find out the reasons for the existence of these conditions. Based on the present situation of internal control, this paper puts forward the construction of Hongxu real estate risk oriented internal control system. Firstly, it puts forward the establishment of strategic objectives and specific objectives. Secondly, the principles should be followed, including: risk-oriented principle, comprehensive principle, continuity principle and benefit principle. Then, the specific construction steps are put forward, including business activity analysis, risk identification, risk assessment, measures to deal with risk, establishment of corresponding internal control activities and strengthening of internal control supervision activities. This paper hopes to provide some suggestions for strengthening the internal control of Hongxu Real Estate Company by re-constructing the risk-oriented internal control system of Hongxu Real Estate Company.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F272.3
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