本文選題：力旺集團 + 內(nèi)部控制　； 參考：《吉林大學》2014年碩士論文

【摘要】：房地產(chǎn)行業(yè)的發(fā)展在我國一直備受關(guān)注,因為房地產(chǎn)企業(yè)的發(fā)展關(guān)系到了人民的切身利益,同時房地產(chǎn)行業(yè)也是我國重要的支柱產(chǎn)業(yè)之一，其發(fā)展關(guān)系到整個國民經(jīng)濟的發(fā)展。隨著近年來各地房價的不斷飆升，國家為了引導(dǎo)房地產(chǎn)業(yè)健康的發(fā)展出臺了一系列的引導(dǎo)政策。在這樣特殊的階段，房地產(chǎn)企業(yè)應(yīng)該怎樣適應(yīng)多變的環(huán)境繼續(xù)發(fā)展，如何克服外部及內(nèi)部的不利影響，如何控制和防范風險，這些問題都需要深入的探討，研究和分析。 力旺集團是吉林省著名的房地產(chǎn)開發(fā)企業(yè)，在成立時，就確立了長期發(fā)展戰(zhàn)略，明確以住宅開發(fā)為核心的地產(chǎn)業(yè)務(wù)組合戰(zhàn)略。隨著力旺集團經(jīng)營規(guī)模的不斷擴張，自身的實力也空前的強大起來，漸漸發(fā)展成了吉林省房地產(chǎn)行業(yè)的龍頭企業(yè)。隨之而來的就是力旺集團面臨著的市場競爭對手更強大，市場競爭環(huán)境更慘烈，整體運營成本不斷加大，企業(yè)經(jīng)營風險也越來越高等不利因素。這些因素使得管理者感到不斷的靠規(guī)模擴張來加強自身實力漸漸的力不從心，有時候反而適得其反，高風險高成本的投入反而沒有得到高額利潤。在這樣的背景下，筆者認為力旺集團現(xiàn)階段的主要任務(wù)是完善企業(yè)內(nèi)部控制制度，進行流程再造，嚴格控制成本，從這些方面入手來獲取收益。 筆者通過對力旺集團內(nèi)部控制現(xiàn)狀的觀察和分析，在公司內(nèi)部控制的實施過程中發(fā)現(xiàn)了很多問題。首先是集團員工不嚴格遵守內(nèi)部控制制度，甚至很多員工不清楚內(nèi)部控制制度的具體內(nèi)容。其次是集團內(nèi)部部門權(quán)責不明晰，董事會，監(jiān)事會，經(jīng)理層等班子成員相互重疊，沒有建立起真正有效的公司治理結(jié)構(gòu)，也沒有達到權(quán)力制衡的效果。再次是監(jiān)督職能失效，審計部門隸屬于經(jīng)營層，受經(jīng)理層的管理，這種設(shè)置不利于內(nèi)部審計部門進行客觀公正的評價與監(jiān)督。最后是信息溝通反饋不及時，各個分公司管理分散化和決策多層化的特點使得力旺集團存在嚴重的信息不對稱現(xiàn)象。 力旺集團產(chǎn)生這些現(xiàn)狀的原因是集團在內(nèi)部控制環(huán)節(jié)的上薄弱所導(dǎo)致的。首先是內(nèi)部控制環(huán)境缺失，對內(nèi)部控制認識片面，企業(yè)文化建設(shè)不完善，組織機構(gòu)設(shè)置不合理，忽視人力資源管理和企業(yè)社會責任認識不足，這六個因素使得力旺集團沒有健康的內(nèi)部控制環(huán)境。其次是內(nèi)部控制結(jié)構(gòu)不完善，結(jié)果就是固定資產(chǎn)管理，資金管理，公司成本控制，施工過程控制，采購模式以及供應(yīng)商管理失去了有效的控制。再次是內(nèi)部控制監(jiān)管不到位，內(nèi)部審計部門職能弱化，缺乏獨立性，監(jiān)督管理人員的專業(yè)技能不足和監(jiān)督機制的不健全也是內(nèi)部控制監(jiān)管失效的主要原因。最后是內(nèi)部控制信息溝通渠道受阻，不重視信息溝通的管理，沒有建立有效的內(nèi)外部信息溝通渠道以及信息系統(tǒng)建設(shè)滯后，這些因素使得信息溝通困難重重。 通過對力旺集團內(nèi)部控制的現(xiàn)狀和問題背后的原因總結(jié)，筆者同經(jīng)典的COSO框架標準進行逐一的比對，從控制環(huán)境，風險評估，控制活動，信息與溝通及監(jiān)控等五要素出發(fā)，對力旺集團內(nèi)部控制提出有針對性的優(yōu)化建議。首先就是完善公司內(nèi)部控制環(huán)境，設(shè)置科學合理的公司組織結(jié)構(gòu)和增強管理者內(nèi)部控制意識，這是強化集團內(nèi)部控制效果的首要條件，同時重視員工培訓和企業(yè)文化建設(shè)。其次是加強集團內(nèi)部控制活動，從營運資金管理，，固定資產(chǎn)管理，費用成本管理到采購和銷售管理，提出一系列的內(nèi)部控制流程再造，保障內(nèi)部控制制度對業(yè)務(wù)的控制能力。再次是建立集團內(nèi)部控制監(jiān)管機構(gòu)，加強內(nèi)部審計，必須要由獨立的內(nèi)部審計部門來監(jiān)督執(zhí)行，同時要主動利用外部監(jiān)督。最后是優(yōu)化集團內(nèi)部控制信息溝通渠道，確保集團準確地收集和處理與內(nèi)部控制相關(guān)的信息，確保信息在企業(yè)內(nèi)部與外部之間進行有效傳遞和溝通。我們需要建立暢通的信息溝通網(wǎng)絡(luò)和合理的對外信息發(fā)布流程。通過內(nèi)部控制制度的不斷完善和優(yōu)化，讓內(nèi)部控制制度為力旺集團的長期發(fā)展保駕護航。
[Abstract]:The development of real estate industry has been paid much attention in China, because the development of real estate enterprises is related to the vital interests of the people, and the real estate industry is one of the important pillar industries in our country. Its development is related to the development of the whole national economy. With the soaring housing price in recent years, the state is in order to guide the real estate industry health. The development of Kang introduced a series of guidance policies. In such a special stage, how should the real estate enterprises adapt to the changeable environment to continue to develop, how to overcome the adverse effects of external and internal, how to control and prevent the risk, these problems need to be deeply discussed, studied and analyzed.
Li Wan Group is a famous real estate development enterprise in Jilin province. When it was founded, it established a long-term development strategy and defined the combination strategy of real estate business at the core. With the continuous expansion of the operation scale of Li Wang Group, its own strength was unprecedentedly strong and gradually developed into the leading enterprise of the real estate industry of Jilin province. It follows that the market competitors are more powerful, the market competition environment is worse, the overall operation cost is increasing, and the enterprise management risk is also getting higher and higher. In this context, I think the main task at this stage is to improve the internal control system of the enterprise, reengineering the process, strictly control the cost, and get the benefit from these aspects.
Through the observation and analysis of the internal control status of the group, the author found many problems in the implementation of the internal control of the company. First, the Group employees do not strictly abide by the internal control system, and even a lot of employees do not know the specific content of the internal control system. Secondly, the internal and administrative responsibilities of the internal departments of the group are not clear, the board of directors, and the supervisors are in prison. At the meeting, the members of the manager layer overlapped each other, did not establish a truly effective corporate governance structure, and did not achieve the effect of balance of power. Again, the supervision function is invalid. The audit department is subordinate to the management level and is managed by the manager. This setting is not conducive to the objective and impartial evaluation and supervision of the internal audit department. Finally, the letter is a letter. Because of the lack of timely communication and feedback, the decentralized management and the multilevel decision-making of each branch make the Delhi group have serious information asymmetry.
The causes of these present conditions are the weakness of the internal control link in the group. First, the six factors are the lack of internal control environment, the unilateral understanding of internal control, the imperfect cultural construction of the enterprise, the unreasonable organization of the organization, the neglect of the human resources management and the lack of understanding of the social responsibility of the enterprise. The group has no healthy internal control environment. Secondly, the internal control structure is not perfect. The result is that the fixed assets management, the capital management, the company cost control, the construction process control, the purchase mode and the supplier management have lost the effective control. Again, the internal control supervision is not in place, the internal audit department's function is weak and the independence is lack of independence. In the end, the internal control information communication channel is blocked, the management of information communication is not attached to the management, the effective internal and external information communication channels are not established, and the construction of the information system is lagging behind. These factors make the information ditch. It's hard to get through.
Through the summary of the current situation of internal control and the reasons behind the problems, the author and the classic COSO framework standards are compared one by one, from the control environment, risk assessment, control activities, information and communication and monitoring, and other five factors to optimize the internal control of the group. The first is to improve the company. The internal control environment, the establishment of a scientific and reasonable organizational structure and the enhancement of the internal control consciousness of the managers, this is the primary condition for strengthening the internal control effect of the group, while attaching importance to staff training and enterprise culture construction. The second is to strengthen the internal control activities of the group, from operating capital management, fixed asset management, cost cost management to mining. A series of internal control process reengineering is proposed to guarantee the control ability of internal control system to the business. Again, the internal control supervision and supervision organization of the group is established, and the internal audit must be strengthened by the independent internal audit department. At the same time, the external supervision should be mainly used. Finally, the internal control of the group is optimized. Information communication channels ensure that the group accurately collects and deals with the information related to internal control to ensure the effective transmission and communication between the internal and external enterprises. We need to establish an unimpeded information communication network and a reasonable external information release process. Through the continuous improvement and optimization of the internal control system, the internal control will be made. The system is to protect the long-term development of the group.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.4;F272

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