竹园房地产公司内部控制体系优化研究

发布时间：2018-03-29 14:50

本文选题：房地产企业　切入点：内部控制　出处：《中南大学》2013年硕士论文

【摘要】：摘要：自2008年以来,我国国家及地方各级政府连续颁布了一系列金融及房地产调控政策措施,用以防范经济过热。这些政策措施对国内房地产及相关建筑行业产生了巨大影响,房产价格上升趋势开始趋缓,销售量趋降,导致房地产企业的外部环境发生了重大变化。一些过去仅靠价格不断上涨所带来的高盈利的房地产公司,因无法应对外部环境变化,纷纷破产、“跑路”,房地产行业内优胜劣汰进程急剧加速。面对如此严峻的外部环境,房地产企业只有通过建立和不断优化企业内部控制体系,提高企业内源性生长力,才能降低市场风险对企业的影响,为企业真正实现可持续发展保驾护航。本文以上海竹园房地产有限公司(本文简称“竹园房地产公司”)为研究对象,首先,是在国内外文献理论研究的基础上,对内部控制、相关研究现状和理论进行综述,为研究提供文献及理论支持。其次,对竹园房地产公司现状及其现有内部控制体系进行描述和分析,指出其现有内部控制体系存在的问题和不足,分析了问题的成因。然后,针对其现有内部控制体系的缺失部分从研究控制环境、风险评估、控制活动、信息与沟通、监督等COSO内部控制整体框架的五要素着手,坚持理论与实践相结合的原则,研究出竹园房地产公司如何持续优化内部控制,提出相应的优化方案和保障措施,使之切实可行并发挥其应有的管理效应。
[Abstract]:Abstract: since 2008, our national and local governments have successively promulgated a series of financial and real estate regulation and control policies to prevent economic overheating. These policies and measures have had a great impact on domestic real estate and related construction industries. The upward trend of real estate prices has begun to slow down, and sales have declined, leading to major changes in the external environment of real estate companies. Some of the highly profitable real estate companies that used to rely solely on rising prices have been unable to cope with changes in the external environment. In the face of such a severe external environment, real estate enterprises can only improve their endogenous growth by establishing and continuously optimizing their internal control system. In order to reduce the impact of market risk on enterprises, enterprises can truly achieve sustainable development escort. In this paper, Shanghai Zhuyuan Real Estate Co., Ltd. (referred to as "Zhuyuan Real Estate Company") as the research object. Firstly, on the basis of domestic and foreign literature theoretical research, the internal control, related research status and theory are summarized. Secondly, the paper describes and analyzes the current situation of Zhuyuan Real Estate Company and its existing internal control system, points out the problems and shortcomings of the existing internal control system, and analyzes the causes of the problems. In view of the deficiency of the existing internal control system, the author begins with the five elements of the overall framework of COSO internal control, such as research on the control environment, risk assessment, control activities, information and communication, supervision and so on, and insists on the principle of combining theory with practice. This paper studies how to continuously optimize the internal control of Zhuyuan real estate company and puts forward the corresponding optimization scheme and safeguard measures to make it feasible and give play to its due management effect.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

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