本文選題：房地產(chǎn)　切入點(diǎn)：內(nèi)部控制　出處：《中南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：摘要：進(jìn)入21世紀(jì)以來,房地產(chǎn)行業(yè)的發(fā)展突飛猛進(jìn),房地產(chǎn)市場日新月異,伴隨著國家陸續(xù)出臺一系列苛刻的樓市調(diào)控政策,房地產(chǎn)企業(yè)之間的優(yōu)勝劣汰越發(fā)頻繁,在此背景之下,房地產(chǎn)開發(fā)商被迫將經(jīng)營的重點(diǎn)和難點(diǎn)放在了降低和有效控制項(xiàng)目成本上,對企業(yè)的運(yùn)營風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行全面的管控,從而確保公司在房地產(chǎn)市場中的競爭地位。 內(nèi)部會計(jì)控制作為房地產(chǎn)企業(yè)重要的管控制度,在控制和防范企業(yè)的經(jīng)營風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)過程中起著重要的作用,內(nèi)部會計(jì)控制是否健全、有效,已經(jīng)成為影響企業(yè)穩(wěn)定和可持續(xù)發(fā)展的重要因素之一。 本文采用相關(guān)理論與實(shí)踐相結(jié)合的方法,以華遠(yuǎn)地產(chǎn)長沙公司為例,對公司的內(nèi)部會計(jì)控制進(jìn)行研究。旨在通過內(nèi)部會計(jì)控制措施的優(yōu)化,提升華遠(yuǎn)地產(chǎn)長沙公司經(jīng)營效率,確保公司戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。文章首先對公司內(nèi)部會計(jì)控制的現(xiàn)狀進(jìn)行了分析；其次在分析現(xiàn)狀的基礎(chǔ)之上指出公司在內(nèi)部會計(jì)控制方面存在的問題；再次結(jié)合公司的特點(diǎn),以內(nèi)部會計(jì)控制的優(yōu)化為切入點(diǎn),提出了一系列內(nèi)部會計(jì)控制的改進(jìn)措施；最后通過分析得出結(jié)論,建立和完善內(nèi)部會計(jì)控制體系,是企業(yè)實(shí)現(xiàn)健康、持續(xù)發(fā)展的重要因素之一。 通過本文的分析和研究,一方面旨在為華遠(yuǎn)地產(chǎn)長沙公司完善內(nèi)部會計(jì)控制提供解決方案,另一方面為國內(nèi)上市公司或其他相關(guān)企業(yè)建立健全內(nèi)部會計(jì)控制提供一些借鑒或啟發(fā)。
[Abstract]:Abstract: since 21th century, with the rapid development of the real estate industry and the rapid change of the real estate market, with a series of harsh property market regulation and control policies, the survival of the fittest between the real estate enterprises is becoming more and more frequent. In this context, real estate developers are forced to focus on reducing and effectively controlling project costs, and comprehensively control the operational risks and financial risks of enterprises. Thus ensuring the company's competitive position in the real estate market. As an important control system of real estate enterprises, internal accounting control plays an important role in the process of controlling and preventing the business risks and financial risks of the enterprises. Whether the internal accounting control is sound and effective, It has become one of the important factors that affect the stability and sustainable development of enterprises. Taking Huayuan Real Estate Changsha Company as an example, this paper studies the internal accounting control of Huayuan Real Estate Changsha Company by combining relevant theory with practice. The purpose of this study is to improve the management efficiency of Huayuan Real Estate Changsha Company through the optimization of internal accounting control measures. Firstly, this paper analyzes the current situation of the internal accounting control of the company; secondly, points out the problems in the internal accounting control of the company on the basis of the analysis of the present situation; and then combines the characteristics of the company, and points out the problems existing in the internal accounting control of the company. Taking the optimization of internal accounting control as the starting point, this paper puts forward a series of improvement measures of internal accounting control, and finally draws a conclusion through analysis that establishing and perfecting the internal accounting control system is healthy for the enterprise. One of the important factors of sustainable development. Through the analysis and research of this paper, on the one hand, it aims to provide a solution for Huayuan Real Estate Changsha Company to perfect the internal accounting control. On the other hand, it provides some reference or inspiration for domestic listed companies or other related enterprises to establish and improve internal accounting control.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.233.42

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本文編號：1642661