【摘要】：在2011至2013年期間，由于國家實(shí)施了各種限制政策對房地產(chǎn)行業(yè)進(jìn)行打壓，大大壓縮了投資者對普通住宅的投資規(guī)模和投資力度，致使全國各地的傳統(tǒng)住宅市場緊縮，成交量大幅下跌，投資傾向大大降低，迫使房地產(chǎn)公司采取降價(jià)等促銷方式回籠資金，然而，房地產(chǎn)市場依然慘淡，交易量在逐步回落。在這種大環(huán)境的影響下，隨著購房者經(jīng)濟(jì)條件越來越優(yōu)越，對居住條件及自然景觀的標(biāo)準(zhǔn)也逐步提升，房地產(chǎn)開發(fā)商憑借自然景觀旅游資源的稀缺性和唯一性以及國家政策限制少的優(yōu)勢，由傳統(tǒng)的住宅開發(fā)轉(zhuǎn)向旅游地產(chǎn)開發(fā)，旅游地產(chǎn)依靠其資源優(yōu)勢深受投資者們的垂青，成為萬眾矚目的樓市新寵。旅游地產(chǎn)是完成借助于周邊的自然風(fēng)光及其他旅游資源建設(shè)起來的置業(yè)地產(chǎn)，是以休閑娛樂度假為目標(biāo)，與住宅地產(chǎn)、商業(yè)地產(chǎn)均有較大差異，開發(fā)建成后，通過渠道推廣、品牌宣傳、運(yùn)營管理將地產(chǎn)業(yè)與旅游業(yè)高度融合，使旅游業(yè)與地產(chǎn)業(yè)互相促進(jìn)，促進(jìn)了國民經(jīng)濟(jì)發(fā)展。旅游地產(chǎn)將奇特的建筑風(fēng)格、完善的配套設(shè)施、高端的品質(zhì)服務(wù)與獨(dú)特的自然景觀進(jìn)行了完美的融合，投資前景廣闊，深受投資者們的追捧。據(jù)相關(guān)數(shù)據(jù)顯示，近年來我國居民度假旅游的消費(fèi)支出在不斷增加，特別是遠(yuǎn)離都市喧囂的原始旅游度假地更受歡迎。另外，人們也由原來的短期度假娛樂慢慢的轉(zhuǎn)向了度假投資，采取擁有旅游地產(chǎn)而獲得私密空間，由原來的物質(zhì)追求升華到精神追求。 長白山國際度假區(qū)是吉林省最大的招商引資項(xiàng)目，總投資額達(dá)230億元，開發(fā)周期約20年，總占地面積約30平方公里，建設(shè)用地約18平方公里。度假區(qū)分為南北兩區(qū)，是集居住、度假、休閑于一體的中國第一個(gè)如此大規(guī)模的度假區(qū)。雖然集團(tuán)在房地產(chǎn)開發(fā)方面有著非常成熟的經(jīng)驗(yàn)及完善的財(cái)務(wù)管理制度與管控流程，但是普通的房地產(chǎn)開發(fā)與旅游地產(chǎn)開發(fā)有著非常大的區(qū)別，長白山度假區(qū)在旅游地產(chǎn)的財(cái)務(wù)控制方面仍存在許多不足。比如：財(cái)務(wù)組織構(gòu)架不清晰、流動(dòng)資金管理不到位、資產(chǎn)丟失嚴(yán)重、新業(yè)務(wù)財(cái)務(wù)制度與流程缺失等。為了降低經(jīng)營風(fēng)險(xiǎn)，增強(qiáng)企業(yè)的贏利能力，長白山度假區(qū)需結(jié)合經(jīng)營業(yè)務(wù)的實(shí)際情況建立一套完整的、相互支撐、相互制約及相互監(jiān)督的財(cái)務(wù)內(nèi)控制度與流程，并在不斷的發(fā)展中完善，以提高內(nèi)部管理水平。 本論文根據(jù)內(nèi)部控制和審計(jì)理論的管控要點(diǎn)，結(jié)合旅游地產(chǎn)的實(shí)際情況和特點(diǎn)，針對長白山度假區(qū)在財(cái)務(wù)控制方面存在的主要問題進(jìn)行了深入剖析。結(jié)合長白山度假區(qū)業(yè)務(wù)管理需要，從財(cái)務(wù)組織架構(gòu)、團(tuán)隊(duì)建設(shè)、流動(dòng)資金管理、資產(chǎn)管理、新業(yè)務(wù)財(cái)務(wù)制度制定與流程等方面分別進(jìn)行了研究，針對長白山度假區(qū)在財(cái)務(wù)管控過程中存在的風(fēng)險(xiǎn)點(diǎn)及關(guān)鍵控制要點(diǎn)，，明確了每個(gè)控制環(huán)節(jié)的管控重心，從而實(shí)現(xiàn)提高財(cái)務(wù)管控水平，完善企業(yè)內(nèi)部控制的目標(biāo)，增強(qiáng)企業(yè)的盈利水平。
[Abstract]:During the period from 2011 to 2013, as a result of various restrictions imposed by the state on the real estate industry, the scale and intensity of investors' investment in ordinary housing have been greatly reduced, resulting in a contraction of the traditional housing market throughout the country. Trading volumes have fallen sharply and investment tendencies have fallen sharply, forcing real estate companies to withdraw their money through promotions such as price cuts. However, the real estate market remains bleak and trading volumes are gradually falling back. Under the influence of this kind of environment, as the economic conditions of homebuyers become more and more superior, the standards for living conditions and natural landscapes are also gradually raised. Real estate developers rely on the scarcity and uniqueness of natural landscape tourism resources and the advantages of less national policy restrictions, from traditional residential development to tourism real estate development, tourism real estate rely on its resource advantages are favored by investors. Become the focus of attention of the new property market. Tourism real estate is a real estate which is built with the help of the surrounding natural scenery and other tourist resources. It aims at leisure, entertainment and vacation. It is quite different from residential real estate and commercial real estate. After development and completion, it is promoted through channels. Brand publicity, operation management will be highly integrated with the real estate industry and tourism, so that tourism and real estate industry promote each other, and promote the development of the national economy. Tourism real estate will unique architectural style, perfect supporting facilities, high-end quality services and unique natural landscape for a perfect fusion, investment prospects are broad, deeply sought after by investors. According to the relevant data, in recent years, the consumption expenditure of Chinese residents' holiday tourism is increasing, especially the original tourist resort, which is far away from the bustle of the city, is more popular. In addition, people from the original short-term vacation entertainment slowly turned to vacation investment, take possession of tourism real estate and access to private space, from the original material pursuit to spiritual pursuit. Changbai Mountain International Resort is the largest investment attraction project in Jilin Province, with a total investment of 23 billion yuan, a development period of about 20 years, a total area of 30 square kilometers and a construction land of about 18 square kilometers. Divided into the north and south, the resort is the first such a large-scale resort in China that integrates residence, vacation and leisure. Although the Group has very mature experience in real estate development and a sound financial management system and control process, the common real estate development is very different from tourism real estate development. Changbai Mountain Resort still has many deficiencies in the financial control of tourism real estate. For example: the financial organization structure is not clear, the liquidity management is not in place, the assets are lost seriously, the new business financial system and the flow are missing and so on. In order to reduce the risk of operation and enhance the profitability of the enterprise, Changbai Mountain Resort needs to establish a complete set of financial internal control systems and processes that support each other, restrict each other and supervise each other in the light of the actual situation of the business operation. And in constant development to improve the level of internal management. According to the main points of internal control and audit theory, combined with the actual situation and characteristics of tourism real estate, this paper analyzes the main problems in financial control of Changbai Mountain Resort. According to the needs of business management in Changbai Mountain Resort, the financial organization structure, team building, liquidity management, asset management, new business financial system formulation and process were studied separately. Aiming at the risk points and key control points in the process of financial control in Changbai Mountain Resort, the center of control of each control link is defined, so as to achieve the goal of improving the level of financial control and perfecting the internal control of the enterprise. Enhance the profitability of enterprises.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F592.6;F275

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