本文選題：房地產(chǎn)企業(yè)　切入點(diǎn)：內(nèi)部控制　出處：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：新世紀(jì)以來(lái),隨著我國(guó)經(jīng)濟(jì)的進(jìn)一步騰飛,地產(chǎn)行業(yè)也乘風(fēng)破浪、飛速發(fā)展,無(wú)以數(shù)計(jì)的房地產(chǎn)企業(yè)迅速崛起,做大做強(qiáng)。房地產(chǎn)行業(yè)的發(fā)展不僅關(guān)系到居民的基本生活需求,也關(guān)系到國(guó)民經(jīng)濟(jì)的健康發(fā)展。據(jù)統(tǒng)計(jì),目前我國(guó)僅僅從事房地產(chǎn)開(kāi)發(fā)的企業(yè)就已經(jīng)有8萬(wàn)多家,直接拉動(dòng)就業(yè)200多萬(wàn)人,若加上物業(yè)管理、房屋中介等相關(guān)產(chǎn)業(yè)的影響,可以說(shuō),把房地產(chǎn)企業(yè)視為國(guó)民經(jīng)濟(jì)支柱之一也不為過(guò)。因此,房地產(chǎn)企業(yè)自身管理是否高效,內(nèi)部控制是否能夠有效防范風(fēng)險(xiǎn)、應(yīng)對(duì)風(fēng)險(xiǎn),不僅影響到企業(yè)自身的發(fā)展,也影響到我國(guó)整體的經(jīng)濟(jì)發(fā)展水平。 房地產(chǎn)企業(yè)具有經(jīng)營(yíng)對(duì)象的不可移動(dòng)性、經(jīng)營(yíng)活動(dòng)的資金密集性、經(jīng)營(yíng)業(yè)務(wù)的服務(wù)性的特點(diǎn),這些特性決定了房地產(chǎn)企業(yè)的發(fā)展更易受到自然條件、經(jīng)濟(jì)因素、政策導(dǎo)向以及管理水平的限制,因而面臨較大的內(nèi)外部風(fēng)險(xiǎn)。尤其是2008年金融危機(jī)爆發(fā)后,全球經(jīng)濟(jì)還未走出低谷,持續(xù)低迷,而近年來(lái)越來(lái)越嚴(yán)厲的國(guó)家宏觀控也使我國(guó)房地產(chǎn)企業(yè)面臨著更大的經(jīng)營(yíng)風(fēng)險(xiǎn)和生存壓力。在如此嚴(yán)峻的形勢(shì)下,切實(shí)加強(qiáng)內(nèi)部控制,提高自身的風(fēng)險(xiǎn)防范和應(yīng)對(duì)能力,對(duì)我國(guó)房地產(chǎn)企業(yè)來(lái)說(shuō)顯得極其緊迫和現(xiàn)實(shí)。為此,本文在國(guó)內(nèi)外相關(guān)研究的基礎(chǔ)上,結(jié)合我國(guó)房地產(chǎn)行業(yè)的特點(diǎn)與發(fā)展現(xiàn)狀,對(duì)我國(guó)房地產(chǎn)企業(yè)內(nèi)部控制問(wèn)題進(jìn)行了研究。 本文從企業(yè)內(nèi)部控制五要素出發(fā),對(duì)我國(guó)房地產(chǎn)企業(yè)內(nèi)部控制現(xiàn)存的主要問(wèn)題及其原因進(jìn)行了分析。研究發(fā)現(xiàn),房企管理層普遍對(duì)內(nèi)部控制重視程度不夠,權(quán)利與職責(zé)的分配不科學(xué),企業(yè)文化與員工素質(zhì)也有待提高,因此內(nèi)部環(huán)境較薄弱；在風(fēng)險(xiǎn)評(píng)估方面,現(xiàn)存的內(nèi)部控制體系未能突出房地產(chǎn)企業(yè)面臨的財(cái)務(wù)與非財(cái)務(wù)風(fēng)險(xiǎn)；在控制活動(dòng)方面,普遍存在業(yè)務(wù)流程分散、資金運(yùn)作缺乏集中管控、地產(chǎn)項(xiàng)目預(yù)算體系不健全等問(wèn)題；多數(shù)房企缺乏集成度高的信息系統(tǒng),管理層與員工之間缺乏暢通的交流渠道,導(dǎo)致企業(yè)內(nèi)部信息與溝通不暢；對(duì)現(xiàn)有內(nèi)部控制的監(jiān)督也不到位,未發(fā)揮其應(yīng)有的效果。 針對(duì)我國(guó)房地產(chǎn)企業(yè)內(nèi)部控制存在的普遍問(wèn)題,本文提出了構(gòu)建全面風(fēng)險(xiǎn)管理為導(dǎo)向的房地產(chǎn)企業(yè)內(nèi)部控制體系的建議。具體包括建立良好的內(nèi)部控制環(huán)境、建立全面風(fēng)險(xiǎn)管理體系、建立科學(xué)的地產(chǎn)業(yè)務(wù)流程、對(duì)地產(chǎn)項(xiàng)目實(shí)施動(dòng)態(tài)監(jiān)控、強(qiáng)化內(nèi)部審計(jì)的監(jiān)督管理職能等措施,來(lái)健全和完善房地產(chǎn)企業(yè)的內(nèi)部控制體系,以保障內(nèi)部控制的有效運(yùn)行。
[Abstract]:Since the new century, with the further development of our country's economy, the real estate industry has also taken advantage of the storm and the rapid development of the real estate industry, and no number of real estate enterprises have risen rapidly and become bigger and stronger. The development of the real estate industry not only relates to the basic living needs of the residents, but also to the development of the real estate industry. It is also related to the healthy development of the national economy. According to statistics, at present, there are more than 80,000 enterprises engaged in real estate development alone in our country, directly pulling more than 2 million people into employment. If we add the influence of property management, housing intermediary and other related industries, It can be said that it is not too much to regard real estate enterprises as one of the pillars of the national economy. Therefore, whether the real estate enterprises manage themselves efficiently, whether internal control can effectively guard against risks and deal with risks, not only affects the development of enterprises themselves, Also affect the overall level of economic development in China. Real estate enterprises have the characteristics of immobility of business objects, capital density of business activities, and service of business operations. These characteristics determine that the development of real estate enterprises is more vulnerable to natural conditions and economic factors. The policy orientation and management level limit, therefore faces the bigger internal and external risk. Especially after the financial crisis broke out in 2008, the global economy has not yet emerged from the trough, and continues to be depressed. In recent years, more and more strict state macro-control has made the real estate enterprises in our country face greater operating risk and survival pressure. Under such a severe situation, we should strengthen the internal control and improve our own ability to prevent and cope with risks. It is very urgent and realistic for the real estate enterprises of our country. Therefore, based on the relevant research at home and abroad, this paper studies the internal control problems of the real estate enterprises in our country on the basis of the characteristics and development status of the real estate industry in our country. Based on the five elements of internal control, this paper analyzes the main problems and causes of the internal control of real estate enterprises in our country. The distribution of rights and responsibilities is not scientific, the enterprise culture and staff quality need to be improved, so the internal environment is weak, in the aspect of risk assessment, the existing internal control system fails to highlight the financial and non-financial risks faced by real estate enterprises. In terms of control activities, problems such as decentralized business processes, lack of centralized control over the operation of funds, inadequate budget systems for real estate projects, and lack of highly integrated information systems are common in most housing enterprises. The lack of smooth communication channels between management and employees leads to the internal information and communication of enterprises is not smooth; the supervision of the existing internal control is not in place, and it does not play its due effect. In view of the common problems existing in the internal control of real estate enterprises in our country, this paper puts forward some suggestions for the establishment of a comprehensive risk management oriented internal control system for real estate enterprises, including the establishment of a good internal control environment. Establishing a comprehensive risk management system, establishing a scientific real estate business process, implementing dynamic monitoring of real estate projects, strengthening the supervision and management functions of internal audit, and so on, to improve and perfect the internal control system of real estate enterprises. To ensure the effective operation of internal control.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F299.233.4

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本文編號(hào)：1559407