银座购物中心内控体系评价研究

发布时间：2018-01-04 23:13

本文关键词：银座购物中心内控体系评价研究　出处：《西北大学》2014年硕士论文　论文类型：学位论文

【摘要】：购物中心是商业地产的高级形式,兼具商业和地产的双重属性,是城市商业发展到一定阶段的必然产物。购物中心行业在西方发达国家已经过将近百年的发展历程,但在国内仍是一个新兴行业,发展方兴未艾,伴随着国家城镇化发展战略的推进,购物中心更是面临着巨大的发展机遇。近年来,国家对住宅地产的调控力度不断加大,许多企业携大量资金进入这个行业,造成了商业物业大量集中供应,相应的商业却没有同步繁荣的局面,购物中心企业面临很大的发展和经营风险。在这个背景下,本文以银座购物中心的经营运作为案例,通过问卷调查等方式,制作了“风险控制矩阵”图,形成相应的分析框架,讨论了购物中心行业的内部控制体系的构建与运作问题。企业的内部控制体系包括多个方面,本文重点从企业治理结构、人力资源及规划控制及资金管理和控制等各个方面分析企业内控体系的指导思想、基本制度、操作流程、风险识别与评估等,指出了风险控制中的缺陷点,并探讨了相应的解决思路和具体解决方案。旨在通过本文的研究结论,对城市综合体这一行业的内部控制体系发展和完善尽一份绵薄之力。本文主要从实践角度出发,采用问卷调查、人员访谈等方式,通过建立先进的“风险控制矩阵”图等有效评价手段和方法,在获取了翔实和准确的第一手资料的同时,并在工作实践中发现内控缺陷及问题,充分保证了所提改进建议的真实准确和可借鉴性。
[Abstract]:The shopping center is a senior form of commercial real estate, commercial real estate and has dual attributes, is the inevitable product of a certain stage of city commercial development. Development of the shopping center industry has been nearly a hundred years in the western developed countries, but in China is still an emerging industry, the development of just unfolding with the national development strategy, town promote shopping center is facing tremendous opportunities for development. In recent years, efforts to control the state of the residential real estate continues to increase, many enterprises with a lot of money into this industry, resulting in large amount of commercial real estate supply, but no corresponding commercial prosperity situation, shopping center development and operation of enterprises are facing great risk.
In this context, the Ginza shopping center business operation as the case, through the questionnaire, making a "risk control matrix", the formation of the corresponding analysis framework, discussed the construction of the internal control system of the shopping center industry and operation. The internal control system of enterprises includes many aspects, this paper from the corporate governance structure, the human resources planning and control and financial management and control and other aspects of the guiding ideology, the basic system of enterprise internal control system, operation process, risk identification and assessment, points out the defects in risk control, and discusses the corresponding solutions and specific solutions to this. The conclusion of the research, development and perfection of internal control system to contribute to the city complex in the industry.
This article mainly from the perspective of practice, using questionnaires, interviews etc., through the establishment of advanced "risk control matrix" effective means and methods of evaluation, to obtain the accurate and accurate first-hand information at the same time, and found the defects and problems of internal control in practice, and fully guarantee the improved that is true and accurate and can be used for reference.

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F721;F715.5

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