【摘要】：隨著全球一體化進(jìn)程的加快和中國(guó)經(jīng)濟(jì)的飛速發(fā)展,許多企業(yè)規(guī)模不斷壯大,企業(yè)之間競(jìng)爭(zhēng)更是變的越來越激烈。如何在激烈的國(guó)際和國(guó)內(nèi)市場(chǎng)上獲得長(zhǎng)足發(fā)展,已經(jīng)成為企業(yè)家們不斷關(guān)注的問題。目前,越來越多的企業(yè)家逐漸意識(shí)到靠粗放經(jīng)營(yíng)謀求企業(yè)發(fā)展壯大的時(shí)代已經(jīng)過去。為了提高企業(yè)的競(jìng)爭(zhēng)力,促進(jìn)企業(yè)不斷發(fā)展,唯有充分利用現(xiàn)有資源,特別是合理利用配置財(cái)務(wù)資源比較重要。保利地產(chǎn)是一家國(guó)有上市地產(chǎn)公司。從事的主要業(yè)務(wù)為房地產(chǎn)開發(fā)、工程施工、銷售代理、商業(yè)會(huì)展、酒店經(jīng)營(yíng)等[1]。地產(chǎn)行業(yè)是資金密集性行業(yè)。往往房地產(chǎn)項(xiàng)目開發(fā)具有占用資金量大、占用周期長(zhǎng)、不確定因素多、風(fēng)險(xiǎn)比較大等特點(diǎn)。更要對(duì)財(cái)務(wù)工作加以重視,不斷完善內(nèi)部控制,降低經(jīng)營(yíng)管理風(fēng)險(xiǎn),提高企業(yè)經(jīng)營(yíng)效益。本論文從財(cái)務(wù)控制的角度出發(fā),找出保利地產(chǎn)在財(cái)務(wù)控制流程中存在的問題,在對(duì)問題進(jìn)行分析后,提出解決方法。本論文的宗旨是完善財(cái)務(wù)控制流程,使內(nèi)部控制工作可以更好的發(fā)揮應(yīng)有作用,從而使企業(yè)更好的實(shí)現(xiàn)既定目標(biāo)。保利地產(chǎn)的財(cái)務(wù)控制存在許多問題,這些問題都可以通過結(jié)合內(nèi)部控制理論知識(shí)改善財(cái)務(wù)控制流程解決。本論文通過對(duì)保利地產(chǎn)的資金財(cái)務(wù)控制流程、報(bào)銷財(cái)務(wù)控制流程、預(yù)算財(cái)務(wù)控制流程、財(cái)務(wù)報(bào)告控制流程進(jìn)行分析,找出了這些流程的關(guān)鍵控制點(diǎn),重組了這些流程。對(duì)于如何保障財(cái)務(wù)流程順利執(zhí)行,本論文也給出了相應(yīng)的保障措施。希望通過一系列措施使保利地產(chǎn)的內(nèi)部控制工作更加有效,實(shí)現(xiàn)內(nèi)部控制的目的,為公司帶來良好的效益。
[Abstract]:With the acceleration of the process of global integration and the rapid development of Chinese economy, many enterprises are growing in scale, and the competition between enterprises is becoming more and more fierce. How to make great progress in the fierce international and domestic market has become a problem that entrepreneurs pay more and more attention to. At present, more and more entrepreneurs gradually realize that the era of enterprise development and expansion by extensive operation has passed. In order to improve the competitiveness of enterprises and promote the continuous development of enterprises, it is important to make full use of existing resources, especially the rational use of financial resources. Poly Real Estate is a state-owned listed property company. Engaged in the main business for real estate development, engineering construction, sales agents, commercial exhibition, hotel management and so on [1]. The real estate industry is a capital-intensive industry. The development of real estate projects often has the characteristics of large amount of capital, long occupation period, many uncertain factors and large risks. We should pay more attention to the financial work, improve the internal control, reduce the risk of operation and management, and improve the efficiency of business operation. From the point of view of financial control, this paper finds out the problems existing in the financial control process of Poly Real Estate, and after analyzing the problems, puts forward some solutions. The purpose of this paper is to improve the financial control process, so that the internal control work can play a better role, so that enterprises can better achieve the established goals. There are many problems in the financial control of Poly Real Estate. These problems can be solved by improving the financial control flow by combining the theory of internal control. This paper analyzes the financial control flow of Poly Real Estate, reimbursement financial control process, budget financial control process, financial report control process, finds out the key control points of these processes, and reorganizes these processes. For how to ensure the smooth implementation of the financial process, this paper also gives the corresponding safeguards. It is hoped that through a series of measures to make the internal control of Poly Real Estate more effective, to achieve the purpose of internal control, and to bring good benefits to the company.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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