本文選題：內(nèi)部控制 + 資金活動　； 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來,房地產(chǎn)企業(yè)發(fā)展迅猛,值得肯定的是,其推動著我國經(jīng)濟快速發(fā)展,也帶動相關(guān)行業(yè)的發(fā)展。但是,隨著發(fā)展速度的加快,一些問題也凸顯出來。特別是資金活動所暴露出的問題引發(fā)關(guān)注。因為房地產(chǎn)行業(yè)屬于資金密集且周期比較長的行業(yè),如何做好房地產(chǎn)企業(yè)資金活動管控的問題成為當(dāng)前關(guān)注的焦點,研究房地產(chǎn)企業(yè)資金活動的內(nèi)部控制具有很強的現(xiàn)實意義。本文的寫作主要采用文獻(xiàn)研究法、調(diào)查研究法、綜合分析法、案例研究法等,主要是依據(jù)HX地產(chǎn)集團的籌資活動、投資活動以及資金營運的實際情況,并以《企業(yè)內(nèi)部控制應(yīng)用指引第6號——資金活動》和《企業(yè)內(nèi)部控制基本規(guī)范》等理論為依據(jù),運用較為全面的論文分析方法,以在HX地產(chǎn)集團實習(xí)期間了解到的資金活動的具體數(shù)據(jù)進(jìn)行細(xì)致分析。經(jīng)分析發(fā)現(xiàn),HX地產(chǎn)集團資金活動在籌資活動、投資活動以及資金營運的過程中都存在部分缺陷,通過對其存在缺陷的原因進(jìn)行深入剖析,從而為其提出有針對性改進(jìn)建議。本論文共分為五個部分,具體內(nèi)容如下。第一章從分析研究背景和意義著手,接著闡述國內(nèi)外學(xué)者的有關(guān)理論,最后指出本文的研究思路與方法并繪制出本文的框架。第二章首先從資金活動內(nèi)部控制的含義、目標(biāo)與特點展開論述,其次論述了資金活動內(nèi)部控制的主要措施,最后闡述了資金活動內(nèi)部控制的理論基礎(chǔ)。第三章主要研究了HX地產(chǎn)集團的概況,包括HX地產(chǎn)集團介紹與組織架構(gòu)。其次對其內(nèi)部控制的關(guān)鍵控制點進(jìn)行詳細(xì)論述,然后針對該集團的資金活動內(nèi)部控制的現(xiàn)狀進(jìn)行分析。第四章主要分析了HX地產(chǎn)集團資金活動內(nèi)部控制存在的問題以及存在問題的原因。經(jīng)分析發(fā)現(xiàn),該集團在制度設(shè)計方面存在缺少對籌資方案評估論證的規(guī)定、未明確投資項目的會計控制制度、缺少對作廢支票的保管規(guī)定、缺少對網(wǎng)銀支付的管理規(guī)定等問題,在執(zhí)行方面主要存在籌集的資金未制定明確的使用計劃、投資項目的可行性報告缺乏對風(fēng)險的評估、貨幣資金支出業(yè)務(wù)不規(guī)范等問題。分析發(fā)現(xiàn),導(dǎo)致這些問題存在的原因包括相關(guān)制度不健全或者雖然制度完善但是執(zhí)行不嚴(yán)格。第五章主要是針對前面第四章闡述的問題提出詳細(xì)的改善措施,使得HX地產(chǎn)集團的資金活動的內(nèi)部控制制度體系更加完善,更加有利于未來資金活動的展開和進(jìn)行。本文提出的措施主要包括從建立全面的資金活動內(nèi)部控制制度、重視資金活動授權(quán)審批程序、加強監(jiān)督與檢查等方面進(jìn)行改善。本文通過對HX地產(chǎn)集團的資金活動的內(nèi)部控制進(jìn)行全面、深入的分析,發(fā)現(xiàn)其內(nèi)部控制存在的問題并試圖找出出現(xiàn)問題的具體原因,然后有針對性地提出對策,HX地產(chǎn)集團可以根據(jù)整改策略來改善其管理水平,提高經(jīng)營效率。
[Abstract]:In recent years, the development of real estate enterprises is rapid, it is worthy of recognition that it promotes the rapid development of China's economy, but also drives the development of related industries. However, with the acceleration of development, some problems are also highlighted. In particular, the financial activities exposed the problem caused concern. Because the real estate industry belongs to the capital intensive and the cycle is relatively long, how to do well the real estate enterprise capital activity control question becomes the current focus of attention, the research real estate enterprise capital activity internal control has the very strong practical significance. This article mainly uses the literature research method, the investigation research method, the comprehensive analysis method, the case study method and so on, mainly is according to the HX real estate group's financing activity, the investment activity and the fund operation actual situation, Based on the theory of "Application Guide of Enterprise Internal Control No. 6-Capital activity" and "basic Standard of Enterprise Internal Control", this paper uses more comprehensive analysis methods. HX real estate group internship period to understand the specific data of capital activities for detailed analysis. It is found that the fund activities of HX real estate group have some defects in the process of raising funds, investment activities and fund operation. Through the deep analysis of the causes of the defects, some suggestions are put forward to improve the fund activities of HX real estate group. This paper is divided into five parts, the specific contents are as follows. The first chapter begins with the analysis of the background and significance of the research, then expounds the relevant theories of scholars at home and abroad, and finally points out the research ideas and methods of this paper and draws out the framework of this paper. The second chapter firstly discusses the meaning, goal and characteristics of the internal control of the fund activity, then discusses the main measures of the internal control of the fund activity, and finally expounds the theoretical basis of the internal control of the fund activity. The third chapter mainly studies the general situation of HX Real Estate Group, including the introduction and organizational structure of HX Real Estate Group. Secondly, the key control points of its internal control are discussed in detail, and then the present situation of the internal control of capital activities of the group is analyzed. The fourth chapter mainly analyzes the problems existing in the internal control of the capital activities of HX Real Estate Group and the reasons for the problems. After analysis, it is found that there are some problems in the system design of the group, such as the lack of provisions on the evaluation and argumentation of the financing scheme, the lack of a clear accounting control system for investment projects, the lack of regulations on the custody of invalid cheques, and the lack of regulations on the management of the payment of online silver, etc. There are some problems in the implementation, such as the lack of clear use plan of the funds raised, the lack of risk assessment in the feasibility report of the investment project, the irregular operation of the money fund expenditure, etc. It is found that the causes of these problems include imperfect systems or lax enforcement. The fifth chapter mainly puts forward the detailed improvement measures in view of the problems described in the fourth chapter, which makes the internal control system of the capital activities of HX real estate group more perfect, and is more conducive to the development and implementation of future capital activities. The measures proposed in this paper mainly include establishing a comprehensive internal control system of fund activities, paying attention to the procedure of authorization and approval of fund activities, strengthening supervision and inspection, and so on. Through the comprehensive and in-depth analysis of the internal control of the capital activities of the HX Real Estate Group, this paper finds out the problems existing in its internal control and tries to find out the specific reasons for the problems. Then the paper puts forward some countermeasures: HX Real Estate Group can improve its management level and management efficiency according to the rectification strategy.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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