本文選題：房地產(chǎn)上市公司　切入點(diǎn)：內(nèi)部控制評(píng)價(jià)　出處：《安徽大學(xué)》2014年碩士論文

【摘要】：近十幾年來(lái),國(guó)內(nèi)外出現(xiàn)了很多財(cái)務(wù)造假、舞弊的案件,給企業(yè)自身和整個(gè)資本市場(chǎng)都造成了嚴(yán)重不良影響。導(dǎo)致該現(xiàn)象的原因有很多,內(nèi)部控制失效無(wú)疑是其中重要原因之一。而保證內(nèi)部控制的有效,需要在內(nèi)部控制評(píng)價(jià)的基礎(chǔ)上進(jìn)行。房地產(chǎn)行業(yè)屬于高風(fēng)險(xiǎn)行業(yè),雖然改革開(kāi)放以后,我國(guó)房地產(chǎn)行業(yè)得到了迅猛發(fā)展,但目前卻正面臨嚴(yán)峻的挑戰(zhàn),行業(yè)風(fēng)險(xiǎn)不斷增加。房地產(chǎn)行業(yè)具有廣泛關(guān)注性,其發(fā)展?fàn)顩r關(guān)乎我國(guó)經(jīng)濟(jì)和民生,而完善、有效的內(nèi)部控制能夠幫助企業(yè)防范風(fēng)險(xiǎn),因此,房地產(chǎn)企業(yè)應(yīng)基于內(nèi)部控制評(píng)價(jià),促進(jìn)內(nèi)部控制完善。但是,我國(guó)企業(yè)內(nèi)部控制評(píng)價(jià)的相關(guān)政策法規(guī)還不是很成熟,尚處于原則指導(dǎo)型階段,沒(méi)有統(tǒng)一、具體的準(zhǔn)則,且房地產(chǎn)行業(yè)中的很多企業(yè)對(duì)內(nèi)部控制評(píng)價(jià)的關(guān)注意識(shí)并不是很清晰。所以,加強(qiáng)房地產(chǎn)企業(yè)內(nèi)部控制評(píng)價(jià)研究非常迫切。 在此研究背景下,本文選取Z房地產(chǎn)上市公司(以下簡(jiǎn)稱“Z公司”)作為案例對(duì)象,對(duì)其內(nèi)部控制評(píng)價(jià)進(jìn)行深入研究,希望能改進(jìn)和完善Z公司的內(nèi)部控制,并為其他房地產(chǎn)公司開(kāi)展內(nèi)部控制評(píng)價(jià)工作提供有用的經(jīng)驗(yàn)和教訓(xùn)。基于該研究目的的本文,具有理論和實(shí)踐兩方面的意義。在理論方面,對(duì)內(nèi)部控制評(píng)價(jià)體系、評(píng)價(jià)指標(biāo)體系以及評(píng)價(jià)方法進(jìn)行研究,能夠進(jìn)一步健全企業(yè)內(nèi)部控制評(píng)價(jià)的理論研究,為內(nèi)部控制評(píng)價(jià)的定量研究添磚加瓦；在綜合評(píng)價(jià)法可行性分析的基礎(chǔ)上,將該評(píng)價(jià)法應(yīng)用于Z公司,其具體應(yīng)用情況反過(guò)來(lái)能為綜合評(píng)價(jià)法的可行性理論進(jìn)行再次論證。在實(shí)踐方面,本文內(nèi)部控制評(píng)價(jià)研究對(duì)房地產(chǎn)行業(yè)增強(qiáng)防范風(fēng)險(xiǎn)能力存在必要意義；文中應(yīng)用綜合評(píng)價(jià)法對(duì)案例對(duì)象進(jìn)行定性和定量評(píng)價(jià),能向信息使用者提供客觀、有效的內(nèi)部控制相關(guān)信息,并對(duì)其他房地產(chǎn)企業(yè)具有借鑒意義。 本文研究過(guò)程中,主要采用了理論分析、案例研究、定性與定量相結(jié)合的研究方法,研究?jī)?nèi)容分為五個(gè)章節(jié)： 第一章緒論。闡述本文研究的背景、目的及意義,說(shuō)明本文研究的環(huán)境和必要性；分析內(nèi)部控制評(píng)價(jià)研究的國(guó)內(nèi)外動(dòng)態(tài),作為本文研究的基礎(chǔ)；介紹研究?jī)?nèi)容、研究方法和思路。 第二章內(nèi)部控制評(píng)價(jià)理論與方法。介紹評(píng)價(jià)理論及方法,引出內(nèi)部控制評(píng)價(jià)的相關(guān)理論概述；借鑒現(xiàn)有研究和《企業(yè)內(nèi)部控制評(píng)價(jià)指引》的基礎(chǔ)上,對(duì)內(nèi)部控制評(píng)價(jià)體系重新闡述,重點(diǎn)介紹內(nèi)部控制評(píng)價(jià)方法,提出將層次分析法和模糊評(píng)價(jià)法相結(jié)合的綜合評(píng)價(jià)法。 第三章z公司內(nèi)部控制及評(píng)價(jià)的現(xiàn)狀分析。介紹z公司概況；分析Z公司內(nèi)部控制及評(píng)價(jià)現(xiàn)狀,指出內(nèi)部控制評(píng)價(jià)存在的不足,尤其是評(píng)價(jià)方法的不足。 第四章z公司基于綜合評(píng)價(jià)法的內(nèi)部控制評(píng)價(jià)。分三個(gè)階段進(jìn)行內(nèi)部控制評(píng)價(jià)：構(gòu)建內(nèi)部控制評(píng)價(jià)指標(biāo)體系、確定指標(biāo)權(quán)重和計(jì)算評(píng)價(jià)結(jié)果；最后基于內(nèi)部控制各評(píng)價(jià)指標(biāo)的評(píng)價(jià)值,對(duì)z公司內(nèi)部控制進(jìn)行評(píng)價(jià)分析并提出改進(jìn)建議 第五章總結(jié)與展望�？偨Y(jié)本文研究成果和不足；對(duì)內(nèi)部控制評(píng)價(jià)研究在理論與方法及實(shí)踐方面進(jìn)行展望。
[Abstract]:In recent years, there has been a lot of domestic and foreign financial fraud, fraud cases, to the enterprise itself and the capital market are causing serious adverse effects. There are many reasons for this phenomenon, the failure of internal control is one of the important reasons. And to ensure that the internal control is effective, needs to be based on internal control evaluation on the real estate industry is a high-risk industry, although after the reform and opening up, China's real estate industry has been rapid development, but are facing severe challenges, the industry risk is increasing. The real estate industry has extensive attention, its development relates to our country's economy and people's livelihood, and perfect the effective internal control can help enterprises to prevent risks, therefore, real estate enterprises should be based on the evaluation of internal control, and promote a sound internal control. However, the relevant policies and regulations of our country enterprise internal control evaluation is not It is very mature, and is still in the stage of guiding principles. There is no uniform and specific guidelines. Many enterprises in the real estate industry pay close attention to the evaluation of internal control. Therefore, it is urgent to strengthen the evaluation of internal control of real estate enterprises.
Under this background, this paper selects the Z real estate listed companies (hereinafter referred to as "Z") as an example, the internal control evaluation of in-depth research, to improve and perfect the internal control of Z company, and carry out the evaluation of internal control to provide useful experience and lessons for other Real Estate Company of the purpose of the study. This paper has two aspects based on the theoretical and practical significance. In theory, the internal control evaluation system of evaluation index system and evaluation method, to further improve the theory of internal control evaluation, contribute to the quantitative study of internal control evaluation; comprehensive evaluation method based on the analysis on the feasibility of the application of the the evaluation method for the Z company, its specific application in turn to theoretical feasibility of the comprehensive evaluation method was demonstrated in practice, this paper Study on the necessity of internal control evaluation significance of the real estate industry to enhance the ability to prevent risks; the application of comprehensive evaluation method for qualitative and quantitative evaluation of case, can provide objective information to the user, the internal control information, and a reference to other real estate enterprises.
In the course of this study, we mainly use theoretical analysis, case study, qualitative and quantitative research methods, and the research content is divided into five chapters.
The first chapter is the introduction. It describes the background, purpose and significance of this study, explains the environment and necessity of this study, analyzes the domestic and foreign developments of internal control evaluation, and serves as the basis for this research, and introduces the research contents, research methods and ideas.
The theory and method of evaluation of internal control. The second chapter introduces the evaluation theory and method, leads to an overview of relevant theories of internal control evaluation; the basis of the existing research and "internal control evaluation guidelines", to elaborate on the evaluation system of internal control, introduces the method of internal control evaluation, the comprehensive evaluation of the combination of AHP and the method of fuzzy evaluation method.
The third chapter is the analysis of the status quo of Z company's internal control and evaluation. It introduces the general situation of Z company, analyzes the current situation of internal control and evaluation of Z company, and points out the shortcomings of internal control evaluation, especially the insufficiency of evaluation method.
The fourth chapter Z company internal control evaluation based on comprehensive evaluation method. Divided into three phases: the evaluation of internal control evaluation index system of internal control, to determine the index weight calculation and evaluation results; finally the internal control evaluation of the evaluation index based on value evaluation and Analysis on the internal control of Z company and put forward the improvement proposal
The fifth chapter summarizes and forecasts the results and shortcomings of this paper. The study of internal control evaluation is prospected in theory, method and practice.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.4

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