本文選題：內(nèi)部控制評價 + 灰色關(guān)聯(lián)法�。� 參考：《西南財經(jīng)大學(xué)》2013年碩士論文

【摘要】：一、研究背景 隨著我國經(jīng)濟(jì)的飛速發(fā)展,房地產(chǎn)行業(yè)也進(jìn)入了一個蓬勃發(fā)展的時期,由于該行業(yè)平均收益水平相對較高,技術(shù)門檻相對較低,越來越多資金雄厚的企業(yè)進(jìn)入房地產(chǎn)行業(yè),其中不乏許多國有性質(zhì)的企業(yè),將大量國有資產(chǎn)引入了房地產(chǎn)行業(yè)。但是隨著行業(yè)的競爭也愈演愈烈以及現(xiàn)階段我國采取了包括2013年2月公布的“國五條”在內(nèi)的一系列調(diào)控措施來穩(wěn)定目前持續(xù)上漲的房價來解決高房價帶來的民生問題,同時國家在企業(yè)信貸方面不斷緊縮貸款增加了房地產(chǎn)企業(yè)的財務(wù)壓力,都給國有控股房地產(chǎn)企業(yè)的生存和穩(wěn)定發(fā)展帶來困難。為了保證企業(yè)的正常穩(wěn)定發(fā)展,為了保證國家資產(chǎn)的安全,有必要對國有控股房地產(chǎn)企業(yè)進(jìn)行內(nèi)部控制。 隨著國有控股房地產(chǎn)企業(yè)的內(nèi)部控制制度的不斷發(fā)展,對于國有控股房地產(chǎn)企業(yè)內(nèi)部控制的科學(xué)評價也越來越受到廣大公司管理層的重視。通過評價活動可以對企業(yè)內(nèi)部控制的設(shè)計以及實施過程做出較為客觀的分析,根據(jù)評價結(jié)果可以提出改進(jìn)內(nèi)部控制的建議,最終推動國有控股房地產(chǎn)企業(yè)內(nèi)部控制體系的發(fā)展和完善。對國有控股房地產(chǎn)企業(yè)內(nèi)部控制評價不僅對房地產(chǎn)企業(yè)的內(nèi)部控制問題有指導(dǎo)作用,還對國有企業(yè)的內(nèi)部控制問題具有一定的意義。 二、研究目的 本文的研究目的之一是通過對我國國有控股房地產(chǎn)上市公司內(nèi)部控制評價現(xiàn)狀的分析,以內(nèi)部環(huán)境、風(fēng)險評估、風(fēng)險應(yīng)對、信息與溝通、內(nèi)部監(jiān)督這五要素為基礎(chǔ),綜合考慮國有控股房地產(chǎn)上市公司的國有性質(zhì)和房地產(chǎn)行業(yè)特色,探討構(gòu)建國有控股房地產(chǎn)上市公司內(nèi)部控制評價的指標(biāo)體系,具有一定的借鑒意義。研究目的之二在于根據(jù)建立的內(nèi)部控制評價指標(biāo)體系,采取科學(xué)的評價方法,對我國國有控股房地產(chǎn)上市公司內(nèi)部控制進(jìn)行綜合性評價,最后根據(jù)評價分析結(jié)果提出有針對性的政策建議。 三、主要內(nèi)容, 論文的主要內(nèi)容包括以下幾個部分： 第一章為導(dǎo)論。本章闡述了四個方面的主要內(nèi)容：一是分析了內(nèi)部控制及其評價對于房地產(chǎn)行業(yè)以及國有控股上市公司的重要性,在此研究背景下,提出研究意義在于通過對國有控股房地產(chǎn)上市公司內(nèi)部控制的評價研究去完善其內(nèi)部控制體系,二是擬定了本文研究將采取技術(shù)路線,三是說明了本文采取的研究方法,四是介紹了本文的主要貢獻(xiàn)與不足。 第二章是文獻(xiàn)綜述部分。本章梳理了內(nèi)部控制發(fā)展歷程中的五個階段,并針對國外內(nèi)部控制評價理論研究進(jìn)行了文獻(xiàn)評述。 第三章為國有控股房地產(chǎn)上市公司內(nèi)部控制評價理論分析部分。第一節(jié)利用控制論、委托代理理論、外部效應(yīng)理論以及系統(tǒng)理論論述了內(nèi)部控制評價的理論基礎(chǔ)。第二節(jié)主要介紹了從COSO報告五要素角度國有控股房地產(chǎn)上市公司內(nèi)部控制評價指標(biāo)體系的構(gòu)建過程。第三節(jié)主要闡述了灰色關(guān)聯(lián)分析法在國有控股房地產(chǎn)上市公司內(nèi)部控制評價中優(yōu)勢和適應(yīng)性在于,國有控股房地產(chǎn)上市公司內(nèi)部控制信息本身具有灰色性,含有大量灰色信息,而灰色關(guān)聯(lián)分析方法的特點在于對樣本量大小無要求的同時能夠很好的將定性和定量分析相結(jié)合。這正好解決了國有控股房地產(chǎn)上市公司在內(nèi)部控制評價過程中,指標(biāo)具有灰色性,數(shù)據(jù)樣本較小,主觀評價有灰色性的三個難題,所以選擇灰色關(guān)聯(lián)分析法評價國有控股房地產(chǎn)上市公司內(nèi)部控制。本章和上章內(nèi)容是本文的理論基礎(chǔ),為后文基于灰色關(guān)聯(lián)法評價國有控股房地產(chǎn)上市公司內(nèi)部控制做好理論準(zhǔn)備。 第四章是本文的主體部分,第一部分主要細(xì)化了國有控股房地產(chǎn)上市公司內(nèi)部控制評價指標(biāo)框架,按照《企業(yè)內(nèi)部控制基本規(guī)范》的規(guī)定,將COSO報告五要素劃分出22個具體指標(biāo),加上盈利能力指標(biāo)、資產(chǎn)管理指標(biāo)、償債能力指標(biāo)、流動能力指標(biāo)、資產(chǎn)質(zhì)量指標(biāo)5個結(jié)果評價指標(biāo),共建立了27個末端指標(biāo)；第二部分主要講述了從131家房地產(chǎn)上市公司中篩選出18家國有控股房地產(chǎn)上市公司作為本文分析數(shù)據(jù)的樣本,以及數(shù)據(jù)的來源；第三部分筆者以18家國有控股房地產(chǎn)上市公司(萬科A,深振業(yè)A,沙河股份,深深房A,中糧地產(chǎn),中航地產(chǎn),渝開發(fā),廣宇發(fā)展,中房地產(chǎn),云南城投,北京城建,浦東金橋,陸家嘴,天地源,中華企業(yè),寧波富達(dá),華遠(yuǎn)地產(chǎn),上實發(fā)展)為樣本,通過灰色關(guān)聯(lián)分析法,確定數(shù)列,無量綱化處理,求出關(guān)聯(lián)系數(shù),并計算關(guān)聯(lián)度,最后排列關(guān)聯(lián)序,對這18個樣本上市公司的內(nèi)部控制做出評價并按照優(yōu)劣排名。最后第四部分,分別從內(nèi)部環(huán)境、風(fēng)險評估、控制措施、信息與溝通和內(nèi)部監(jiān)督五個角度,對18家國有控股房地產(chǎn)上市公司的內(nèi)部控制情況進(jìn)行分析和研究。根據(jù)灰色關(guān)聯(lián)法的評價和統(tǒng)計數(shù)據(jù)得出結(jié)論,我國企業(yè)的內(nèi)部控制也逐漸被規(guī)范化；在內(nèi)部環(huán)境因素上,各樣本企業(yè)建設(shè)和完善程度不一；在風(fēng)險評估方面,企業(yè)面臨內(nèi)部和外部兩方面的風(fēng)險因素,但樣本企業(yè)風(fēng)險意識不強(qiáng),全面風(fēng)險管理建設(shè)較差；在控制措施上,羅列了企業(yè)在日常經(jīng)營中需要實施各類控制活動,但在實施過程中,效果深淺不一；在信息溝通方面,分析指出,由于企業(yè)對于信息溝通的不夠重視,國有控股房地產(chǎn)上市公司信啟、溝通渠道并不完善,加上企業(yè)組織規(guī)模的龐大,使得信息交流與反饋將會是國有控股房地產(chǎn)上市公司以后不得不思考的一個問題。該部分根據(jù)第二三章的理論基礎(chǔ),做出分析和評價,為第五章提出建議和研究展望提供了基礎(chǔ)。 第五章是本文的建議和展望部分。本章以2008年5月財政部、審計署、保督會、銀監(jiān)會、證監(jiān)會五部委聯(lián)名頒布的《企業(yè)內(nèi)部控制基本規(guī)范》以及2010年頒布的《企業(yè)內(nèi)部控制配套指引》為基石,并結(jié)合前文對樣本企業(yè)內(nèi)部控制現(xiàn)狀的分析,對于國有控股房地產(chǎn)上市公司的內(nèi)部控制問題做出建議。首先,肯定了政府在企業(yè)內(nèi)部控制建設(shè)中的推動作用；其次,提出培育積極向上的價值觀和強(qiáng)烈的社會責(zé)任感的企業(yè)文化有利于改善企業(yè)的內(nèi)部控制；第三,強(qiáng)調(diào)了建立全面風(fēng)險管理體系的重要性；最后,提出建設(shè)高效的信息、化平臺能夠加快企業(yè)的內(nèi)部控制的完善。 四、主要貢獻(xiàn) 本文的主要貢獻(xiàn)主要表現(xiàn)在以下幾個方面： 第一,本文首次將國有控股上市公司,與房地產(chǎn)行業(yè)結(jié)合在一起,評價其內(nèi)部控制制度,嘗試將國有企業(yè)的特殊性質(zhì)結(jié)合房地產(chǎn)行業(yè)的行業(yè)情況,探究在此環(huán)境中內(nèi)部控制的評價。 第二,本文根據(jù)《企業(yè)內(nèi)部控制基本規(guī)范》和《企業(yè)內(nèi)部控制配套指引》為主要依據(jù),通過分析大量公開資料,構(gòu)建出具有一定操作性的國有控股房地產(chǎn)上市公司內(nèi)部控制評價指標(biāo)體系。 第三,本文在構(gòu)建的國有控股房地產(chǎn)上市公司內(nèi)部控制評價指標(biāo)體系的基礎(chǔ)上,以手工整理信息和問卷調(diào)查結(jié)合的方式,對企業(yè)對外披露信息進(jìn)行數(shù)據(jù)收集,并按照一定的權(quán)重將指標(biāo)中定性指標(biāo)數(shù)據(jù)進(jìn)行量化處理,得出分析結(jié)論。最后依據(jù)分析結(jié)論為內(nèi)部控制發(fā)展提出政策建議。
[Abstract]:First, research background
With the rapid development of China's economy, the real estate industry has entered a period of vigorous development, because the industry average income level is relatively high, the relatively low threshold of technology, more and more well funded enterprises to enter the real estate industry, many of which are state-owned enterprises, a large number of state-owned assets into the real estate industry but as the industry has intensified the competition and the present stage of our country has taken include February 2013 announced the "country of five", a series of measures to stabilize the current prices continued to rise to solve the livelihood problems caused by high prices, while countries in the enterprise credit crunch has increased lending to the real estate enterprise financial pressure. To survive and stable development of state-owned real estate enterprises difficult. In order to ensure the normal and stable development of enterprises, in order to ensure state assets It is necessary to carry out internal control of state-owned holding real estate enterprises.
With the continuous development of the internal control system of state-owned real estate enterprises, for the evaluation of internal control of the state-owned real estate enterprises also attracts more and more attention. The management of the company through the evaluation activities can make a more objective analysis of enterprise internal control design and implementation process, according to the evaluation results can put forward suggestions for improvement of internal control finally, to promote the development of the internal control system of state-owned real estate enterprises and perfect. Guidelines for the evaluation of internal control of state-owned real estate enterprise internal control problems not only to the real estate business, has a certain significance of the internal control problems of state-owned enterprises.
Two, the purpose of the study
The purpose of this paper is through the analysis of China's state-owned real estate listed companies internal control evaluation of the current situation, the internal environment, risk assessment, risk response, information and communication, internal oversight of the five elements of the basis of comprehensive consideration of state-owned real estate listed companies of state-owned property and real estate industry characteristics, to explore the index the evaluation system of internal control construction of state-owned real estate listed companies, has a certain significance. The research purpose is two according to the evaluation index system of internal control system, adopt scientific method of evaluation, the state-owned real estate listed companies internal control comprehensive evaluation, according to the evaluation results put forward the policy suggestions.
Three, the main content,
The main contents of this paper include the following parts:
The first chapter is introduction. This chapter expounds the main contents of four aspects: one is to analyze the internal control and evaluation for the importance of the real estate industry and the state-owned listed companies, based on this background, the research significance is that through the state-owned real estate evaluation study on the internal control of listed companies to improve the internal control system two, this paper is to take technical route to three, describes the research methods of this paper, the four is introduced the main contribution of this paper and shortcomings.
The second chapter is the literature review part. This chapter combs the five stages of the development of internal control, and makes a literature review for the theory of internal control evaluation abroad.
The third chapter is the theoretical analysis part. Evaluation of internal control of state-owned real estate companies listed on the first section by using the control theory, principal-agent theory, externality theory and system theory, discusses the theoretical basis of internal control evaluation. The second section mainly introduces the process of constructing the evaluation index system of internal control from the COSO report of five factor state-controlled listed real estate company. The third section mainly expounds the method of grey correlation analysis in the state-owned real estate listed companies internal control advantage and suitability evaluation is that the state-owned real estate listed companies internal control information itself is grey, contains a lot of grey information, gray correlation analysis method is characterized in that at the same time, no requirement for sample size can will be a very good combination of qualitative and quantitative analysis. It can solve the state-owned real estate listed companies in internal Control in the process of evaluation, index with grey, small data samples, the subjective evaluation has three problems of gray, so the choice of grey relational analysis method to evaluate the state-owned real estate listed companies internal control. This chapter and chapter is the theoretical basis for the grey correlation method based on Evaluation of state-owned real estate the internal control of listed companies to make theoretical preparation.
The fourth chapter is the main part of this paper, the first part mainly refines the evaluation framework of internal control of state-owned real estate listed companies, in accordance with the provisions of < basic norms of enterprise internal control, the COSO report five elements are divided into 22 specific indicators, plus the profitability index, asset management index, solvency indicators, indicators of ability flow, asset quality index 5 results evaluation index, has established 27 end indexes; the second part mainly tells the story from the 131 listed real estate company selected 18 state-owned holding listed real estate companies as the sample data analysis, and data sources; the third part of the author to 18 state-owned real estate holdings the listed company (Vanke A, shenzhenye A, Shahe shares, shenshenfang A, COFCO Property, Catic real estate, Chongqing development, development, the real estate investment, Yunnan City, Beijing City, Pudong bridge, Lu A mouth, Tiandiyuan, Chinese enterprises, Ningbo fidelity, Huayuan Real estate, real development) as a sample, determine the sequence by gray correlation analysis method, dimensionless, and correlation coefficient, and calculate the correlation degree, finally arranged relational order to evaluate internal control of the 18 samples of listed companies and according to the quality rankings. The last fourth parts, respectively, from the internal environment, risk assessment, control measures, five aspects of information and communication and internal supervision, analyzes and studies the internal control situation of holdings of listed real estate companies to 18 enterprises. According to the evaluation method of grey correlation and statistical data concluded that the internal control of enterprises in China have gradually been standardized; the internal environmental factors, each sample enterprise construction and improvement of different degree; in terms of risk assessment, the risk of the two aspects of internal and external factors of enterprise faces, but the sample enterprise risk. Consciousness is not strong, the overall risk management construction is poor; in the control measures, listed companies need to implement various control activities in the daily operation, but the depth effect in the implementation process; in the information communication, analysis pointed out that due to the enterprise for information communication is not enough attention to the state-owned holding listed real estate company information communication. The channel is not perfect, coupled with the huge scale of enterprise organization, the information exchange and feedback will be a problem of state-owned real estate listed companies will have to think about this part. According to chapter two or three theoretical basis, make analysis and evaluation, provide the basis for the fifth chapter puts forward some suggestions and research prospects.
The fifth chapter is the recommendations and outlook section. In this chapter, the Ministry of Finance in May 2008, the Audit Commission, the CBRC will keep, the Commission, five ministries jointly issued the "internal control basic norms of enterprise internal and promulgated in 2010, < > > as the cornerstone of enterprise control guidelines, combined with the analysis on the current situation in the control sample within the enterprise, and make recommendations for the problems of internal control of state-owned real estate listed companies. First of all, the government must control the construction of the role in the enterprise; secondly, put forward to cultivate positive values and a strong sense of social responsibility of the enterprise culture is conducive to the improvement of the internal control of the enterprise; third, stressed the importance of to establish a comprehensive risk management system; finally, put forward the construction of efficient information platform to accelerate the improvement of the internal control of the enterprise.
Four, the main contribution
The main contributions of this paper are as follows:
First, this paper first combines state-controlled listed companies with the real estate industry, appraise its internal control system, try to combine the special nature of state-owned enterprises with the industry situation of the real estate industry, and explore the evaluation of internal control in this environment.
Second, based on the basic norms of enterprise internal control and the guidelines for internal control of enterprises, a set of operational evaluation index system of state-owned holding real estate listed companies is built by analyzing a large number of public information.
Third, based on the construction of the state-owned real estate listed companies internal control evaluation index system, using manual sorting and questionnaire survey methods, data collection on enterprise information disclosure, and according to a certain weight of qualitative index data in quantitative analysis, finally draws the conclusion according to the analysis conclusion. As the development of internal control policy recommendations.

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F299.233.4;F224

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