本文選題：房地產(chǎn) + 風(fēng)險管理��； 參考：《西南財經(jīng)大學(xué)》2013年碩士論文

【摘要】：在過去的20多年時間里,中國的經(jīng)濟取得了舉世矚目的成績,房地產(chǎn)業(yè)的也獲得了突飛猛進發(fā)展,房地產(chǎn)行業(yè)已成為關(guān)系我國國計民生的支柱性產(chǎn)業(yè)。近年來,受歐債危機、美國財政懸崖等國外經(jīng)濟不利因素影響,加之中國國內(nèi)進行的經(jīng)濟結(jié)構(gòu)的調(diào)整,中國經(jīng)濟形勢面臨前所未有的嚴峻考驗。 在我國針對房地產(chǎn)行業(yè)的宏觀調(diào)控政策出臺以后,房地產(chǎn)行業(yè)進入了調(diào)整期,成交量大幅下降。在很多中小房地產(chǎn)面臨生死決策的時期,如何提高K公司的生存和發(fā)展能力,成為公司面臨的緊迫問題。同時,在K公司項目開發(fā)的過程中,內(nèi)部存在的諸多風(fēng)險管理問題也逐漸暴露,內(nèi)部風(fēng)險失控進而必然會影響項目的施工工程進度和項目建筑質(zhì)量,為房屋的日后使用埋下安全隱患。因此,K公司內(nèi)部風(fēng)險控制體系的完善便突顯出它的重要性。 本文在選題上選擇了較少文獻直接剖析的房地產(chǎn)內(nèi)部風(fēng)險控制問題,從全面風(fēng)險管理的角度分析K公司現(xiàn)行內(nèi)部風(fēng)險控制的缺陷、成因,并借鑒國內(nèi)優(yōu)秀房地產(chǎn)企業(yè)內(nèi)部風(fēng)險控制的成功經(jīng)驗,對K公司內(nèi)部風(fēng)險控制體系的完善提出建議。 本文的創(chuàng)新點在于： (一)以K公司的實際為例,主張K公司應(yīng)建立以風(fēng)險為導(dǎo)向的內(nèi)部風(fēng)險控制制度。 (二)改變了多數(shù)風(fēng)險控制研究針對項目開發(fā)各階段風(fēng)險采取分段式控制的方式,本文主要基于國內(nèi)外風(fēng)險管理與內(nèi)部控制理論的研究成果,從風(fēng)險管理的視角,在COSO內(nèi)部控制框架的基礎(chǔ)上全面構(gòu)建K公司內(nèi)部風(fēng)險控制體系。 本文主要內(nèi)容如下,共五個部分： 第一部分：本章主要就國家房地產(chǎn)宏觀調(diào)控背景下,對K公司內(nèi)部風(fēng)險控制的選題背景、研究目的、研究的理論工具與方法、研究的主要內(nèi)容和框架、本文的創(chuàng)新點做了介紹。 第二部分：本章首先介紹了國內(nèi)外內(nèi)部控制理論和風(fēng)險管理的發(fā)展情況,并對內(nèi)部風(fēng)險控制相關(guān)的概念包括風(fēng)險、風(fēng)險管理、內(nèi)部控制、內(nèi)部風(fēng)險控制進行了界定。 第三部分：本章主要對K公司內(nèi)部風(fēng)險控制現(xiàn)狀進行分析和評價。 第四部分：本章首先對房地產(chǎn)企業(yè)內(nèi)部風(fēng)險控制的范圍進行了界定,然后主要分析了龍湖地產(chǎn)和萬科地產(chǎn)在內(nèi)部風(fēng)險控制的成功經(jīng)驗,并總結(jié)出二者在內(nèi)部風(fēng)險控制方面的共同特點,進而提出了我國房地產(chǎn)行業(yè)內(nèi)部風(fēng)險控制的發(fā)展方向,希望能為K房地產(chǎn)開發(fā)企業(yè)的內(nèi)部風(fēng)險控制體系的完善提供借鑒。 第五部分：在綜合分析以上各章節(jié)的基礎(chǔ)上,提出對K公司內(nèi)部風(fēng)險控制重建建議,以期為我國房地產(chǎn)企業(yè)內(nèi)部風(fēng)險控制體系的建立提供借鑒。 希望通過本文對K公司內(nèi)部風(fēng)險控制現(xiàn)狀分析及完善建議,能為我國的房地產(chǎn)行業(yè)在完善企業(yè)財務(wù)風(fēng)險管理、項目風(fēng)險管理、法律風(fēng)險控制等方面提供一些思路。
[Abstract]:In the past 20 years, China's economy has made remarkable achievements, the real estate industry has also achieved rapid development, the real estate industry has become a pillar industry related to the national economy and people's livelihood.In recent years, affected by the European debt crisis, the U.S. fiscal cliff and other foreign economic adverse factors, coupled with China's domestic economic restructuring, China's economic situation is facing an unprecedented severe test.After the introduction of macro-control policy for real estate industry in China, the real estate industry has entered a period of adjustment, and the volume of transactions has dropped significantly.How to improve the survival and development ability of K Company is an urgent problem faced by many medium and small real estate companies in the period of life and death decision.At the same time, in the process of project development of K Company, many internal risk management problems are gradually exposed, which will inevitably affect the progress of the construction project and the quality of the project.For the future use of the house buried safety risks.Therefore, the improvement of internal risk control system of K Company highlights its importance.This paper chooses the internal risk control problem of real estate, which is analyzed directly by less literature, and analyzes the defects and causes of the current internal risk control of K Company from the perspective of overall risk management.Based on the successful experience of internal risk control in domestic excellent real estate enterprises, the paper puts forward some suggestions on how to perfect the internal risk control system of K Company.The innovations of this paper are:(1) taking the practice of K Company as an example, it is suggested that K Company should establish a risk-oriented internal risk control system.(2) it has changed the way that most risk control studies adopt segmental control for each stage of project development. This paper is mainly based on the research results of risk management and internal control theory at home and abroad, from the perspective of risk management.The internal risk control system of K Company is constructed on the basis of COSO internal control framework.The main contents of this paper are as follows:The first part: this chapter mainly introduces the background, research purpose, theoretical tools and methods, main contents and framework of the research on the internal risk control of K Company under the background of national real estate macro-control, and introduces the innovation of this paper.The second part: this chapter first introduces the development of internal control theory and risk management at home and abroad, and defines the related concepts of internal risk control, including risk, risk management, internal control, internal risk control.The third part: this chapter mainly analyzes and evaluates the present situation of risk control in K Company.The fourth part: this chapter first defines the scope of internal risk control of real estate enterprises, and then mainly analyzes the successful experience of Longhu real estate and Vanke real estate in internal risk control.It also summarizes the common characteristics of the two in the internal risk control, and then puts forward the development direction of the internal risk control in the real estate industry of our country, hoping to provide reference for the improvement of the internal risk control system of K real estate development enterprise.The fifth part: based on the comprehensive analysis of the above chapters, the paper puts forward some suggestions for the reconstruction of the internal risk control of K Company, in order to provide reference for the establishment of the internal risk control system of the real estate enterprises in our country.It is hoped that through the analysis of the present situation of internal risk control of K Company and the suggestions for perfection, some ideas can be provided for the real estate industry of our country in perfecting the financial risk management, project risk management and legal risk control of our country's real estate industry.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D920.4

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