JG集团基地房产内部控制风险与对策研究

发布时间：2018-07-01 08:48

本文选题：JG集团 + 基地房产　；参考：《重庆理工大学》2014年硕士论文

【摘要】：内部控制是一个古老而又充满活力的话题，其目的就是要回避风险。社会经济发展到一定阶段产生了作为现代企业管理的重要手段的内部控制制度，，建立内部控制制度就是在企业内部建立一套自我调节、自我约束的控制系统。内部控制指的是为达到经营管理目标制定和实施的一系列具有控制职能的方法、措施和程序，来确保各项业务活动的有效运行、确保资产安全完整、防止欺诈和舞弊行为，环境的变化和管理理论的不断发展，也要求企业内部控制必须随之完善和发展。有效的内部控制是提高企业管理水平和防止错误舞弊的重要基石。经济全球化发展趋势的逐步增强和市场竞争的日益加剧，促使国内企业越来越注重通过强化内部控制提升管理水平和执行力，从而提升竞争能力和经济效益。我国目前一部分企业的不规范行为相当严重，内部控制制度非常薄弱，这不仅使企业面临风险，也使国有资产面临风险。所以贴合实际的、完善的、具有可操作性的企业内部控制评价体系的建议十分必要。本文以（JG）集团第七建筑工程有限责任公司代管JG集团基地房产为例，针对这一系列的管理指出了建立内部控制制度的必要性，同时结合实际论述了如何建立和完善内部控制制度的问题。首先介绍了JG集团基地房产内部控制的现状，详细分析了集团和各子公司之间基地房产管理的关系和动作流程。其次分析了JG集团基地房产在内部控制方面的风险，找出需要修正的一些漏洞。最后针对找出的原因和漏洞制定相应的、确实可行的内部会计控制制度、内部管理控制制度。为本集团同样情况的子公司、本地区同样情况的国有企业在一些老旧房产管理和解决退休、贫困在职员工住房问题上，在保障国有资产不流失前提下，探出一条科学的管理之路来。
[Abstract]:Internal control is an old and dynamic topic, its purpose is to avoid risk. The development of social economy to a certain stage has produced the internal control system as an important means of modern enterprise management. The establishment of internal control system is to establish a set of self-regulating and self-restraint control system within the enterprise. Internal control refers to a series of methods, measures and procedures with control functions developed and implemented to achieve business management objectives to ensure the effective operation of business activities, the integrity of assets and the prevention of fraud and fraud, The change of environment and the continuous development of management theory also require the improvement and development of enterprise internal control. Effective internal control is an important cornerstone to improve the management level and prevent fraud. With the development trend of economic globalization and the increasing market competition, domestic enterprises pay more and more attention to enhancing the management level and executive power through strengthening internal control, thus enhancing the competitive power and economic benefit. At present, some enterprises in our country have serious non-standard behavior and weak internal control system, which not only makes enterprises face risks, but also makes state-owned assets face risks. Therefore, practical, perfect, operable enterprise internal control evaluation system is very necessary. Taking the (JG) Group Seventh Construction Engineering Co., Ltd., as an example, this paper points out the necessity of establishing an internal control system in view of this series of management. At the same time, it discusses how to establish and perfect the internal control system. Firstly, this paper introduces the present situation of the internal control of JG group base real estate, and analyzes in detail the relationship and action flow between the group and its subsidiaries. Secondly, the paper analyzes the risk of JG Group Base property in internal control and finds out some loopholes that need to be corrected. Finally, the internal accounting control system and internal management control system are established. For their subsidiaries in the same situation of the group, the state-owned enterprises in the same situation in the region, on the basis of ensuring that state assets do not lose their state assets, in the management of some old real estate and in solving the housing problems of retired and poor in-service employees, Find out a scientific way to manage.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

【参考文献】