本文選題：效益審計(jì) + 房地產(chǎn)企業(yè)��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：自中國(guó)市場(chǎng)化經(jīng)濟(jì)改革開(kāi)放以來(lái),我國(guó)大力發(fā)展市場(chǎng)化經(jīng)濟(jì),其中房地產(chǎn)行業(yè)也在大形勢(shì)下不斷的發(fā)展,現(xiàn)如今已然成為了我國(guó)經(jīng)濟(jì)建設(shè)大軍中的重要角色。房地產(chǎn)企業(yè)的經(jīng)營(yíng)機(jī)制也已適應(yīng)市場(chǎng)經(jīng)濟(jì)的發(fā)展浪潮,擺脫了過(guò)去一味的追求高利潤(rùn)的經(jīng)營(yíng)理念,轉(zhuǎn)而越來(lái)越重視企業(yè)的經(jīng)濟(jì)效益,而且在很多房地產(chǎn)企業(yè)已經(jīng)紛紛入市,完成股份制改革,吸引了社會(huì)上大量的投資,此時(shí)不僅房地產(chǎn)企業(yè)自身關(guān)注經(jīng)濟(jì)效益,投資者們也對(duì)房地產(chǎn)企業(yè)如何充分利用這些資源非常關(guān)注。傳統(tǒng)的財(cái)務(wù)審計(jì)已經(jīng)不能夠滿足人們的需求,針對(duì)這一需求,效益審計(jì)剛好可以滿足投資者和企業(yè)的需要,效益審計(jì)評(píng)價(jià)房地產(chǎn)企業(yè)是否能夠有效的達(dá)到既定的工作目標(biāo)。同時(shí),我國(guó)政府、企業(yè)和群眾也越來(lái)越注重和強(qiáng)調(diào)經(jīng)濟(jì)效益審計(jì),面對(duì)審計(jì)大方向的轉(zhuǎn)變,房地產(chǎn)行業(yè)的審計(jì)轉(zhuǎn)型已經(jīng)成為一種全新的趨勢(shì)和導(dǎo)向。效益審計(jì)的發(fā)展對(duì)于審計(jì)行業(yè)來(lái)說(shuō)也是一種改革,效益審計(jì)的審計(jì)方法、審計(jì)范圍和審計(jì)內(nèi)容都與傳統(tǒng)的財(cái)務(wù)審計(jì)有所不同,同時(shí)效益審計(jì)也會(huì)促進(jìn)社會(huì)監(jiān)督機(jī)制的改革和發(fā)展,使我國(guó)的社會(huì)監(jiān)督機(jī)制更具有多元化。從微觀的層面上,本文可以幫助人們提高對(duì)房地產(chǎn)企業(yè)效益審計(jì)的理解,不論是投資者還是企業(yè)管理人員,都能提高其對(duì)效益審計(jì)的重視程度和了解程度,從而對(duì)提高房地產(chǎn)企業(yè)的資源使用效率和改善公司治理起到促進(jìn)作用;從宏觀層面上,相比于國(guó)外目前我國(guó)對(duì)效益審計(jì)的研究大部分還停留在理論上,在效益審計(jì)實(shí)務(wù)方面更多的是針對(duì)我國(guó)的整體經(jīng)濟(jì),可是針對(duì)房地產(chǎn)行業(yè)的效益審計(jì)實(shí)務(wù)方面卻很少有相關(guān)的研究。因此不論是從微觀方面還是宏觀方面來(lái)看,對(duì)房地產(chǎn)的效益審計(jì)進(jìn)行相關(guān)研究都是很有必要的。本文主要運(yùn)用理與案例研究相結(jié)合的方法,從SY房地產(chǎn)企業(yè)的經(jīng)濟(jì)效益審計(jì)的內(nèi)部審計(jì)視角出發(fā),按照發(fā)現(xiàn)問(wèn)題、尋找出現(xiàn)問(wèn)題的原因和針對(duì)出現(xiàn)的問(wèn)題提出建議或?qū)Σ叩乃悸愤M(jìn)行寫(xiě)作。本文主要包含六部分,第一部分是緒論。研讀了大量國(guó)內(nèi)外關(guān)于效益審計(jì)的相關(guān)研究文獻(xiàn),本部分從效益審計(jì)理論、效益審計(jì)概念和效益審計(jì)方法三個(gè)方面進(jìn)行文獻(xiàn)綜述;第二部分是對(duì)SY房地產(chǎn)企業(yè)效益審計(jì)的理論概述。主要闡述房地產(chǎn)企業(yè)效益審計(jì)的涵義及特點(diǎn),房地產(chǎn)企業(yè)效益審計(jì)體系的組成部分,影響房地產(chǎn)企業(yè)效益審計(jì)的因素;第三部分是SY房地產(chǎn)企業(yè)項(xiàng)目效益審計(jì)的基本概況以及存在的主要問(wèn)題。先介紹堤亞納灣項(xiàng)目的整體情況和項(xiàng)目效益審計(jì)的基本狀況,指出堤亞納灣項(xiàng)目效益審計(jì)存在范圍不適當(dāng)、審計(jì)人員的素質(zhì)不能適應(yīng)審計(jì)的需要、審計(jì)指標(biāo)不科學(xué)和效益審計(jì)的最終反饋結(jié)果未能發(fā)揮實(shí)際的作用四個(gè)方面的問(wèn)題;第四部分是對(duì)SY房地產(chǎn)企業(yè)項(xiàng)目效益審計(jì)問(wèn)題的原因分析。效益審計(jì)問(wèn)題的原因歸納為四個(gè)方面,分別是效益審計(jì)制度不夠完善、效益審計(jì)人員的能力還不夠強(qiáng)、效益審計(jì)過(guò)程中所運(yùn)用的方法有待改善和SY房地產(chǎn)企業(yè)對(duì)效益審計(jì)的認(rèn)識(shí)有待提高。第五部分是SY房地產(chǎn)企業(yè)項(xiàng)目效益審計(jì)的改進(jìn)對(duì)策。提出完善效益審計(jì)環(huán)境、建立有效的效益審計(jì)組織部門(mén)、改進(jìn)效益審計(jì)指標(biāo)體系和建立效益審計(jì)監(jiān)督與獎(jiǎng)評(píng)機(jī)制的建議,使SY房地產(chǎn)企業(yè)從根本源頭上做好效益審計(jì)建設(shè)的基礎(chǔ)性工作,進(jìn)一步完善效益審計(jì)體系,使效益審計(jì)在SY房地產(chǎn)企業(yè)中發(fā)揮作用,幫助SY房地產(chǎn)企業(yè)提高經(jīng)濟(jì)效益;第六部分是結(jié)論。對(duì)全文的整體寫(xiě)作進(jìn)行觀點(diǎn)性的總結(jié)和對(duì)房地產(chǎn)行業(yè)效益審計(jì)的研究的展望。本文希望針對(duì)SY房地產(chǎn)企業(yè)效益審計(jì)的相關(guān)探討,可以對(duì)其他房地產(chǎn)企業(yè)發(fā)展效益審計(jì)起到借鑒和參考作用,同時(shí)對(duì)于我國(guó)效益審計(jì)發(fā)展方面,本文試圖通過(guò)案例的形式,針對(duì)房地產(chǎn)行業(yè)的效益審計(jì)進(jìn)行探討,結(jié)合我國(guó)的國(guó)情和社會(huì)主義經(jīng)濟(jì)的發(fā)展,做出一些深化和總結(jié),希望能夠?qū)ξ覈?guó)企業(yè)效益審計(jì)發(fā)展起到一定的積極完善作用,能夠?qū)罄m(xù)的相關(guān)研究提供一些參考價(jià)值。
[Abstract]:Since China's market-oriented economic reform and opening up, China has vigorously developed the market-oriented economy, in which the real estate industry has also developed under the big situation. Now it has become an important role of our country's economic construction army. The management mechanism of the real estate enterprise has also adapted to the development tide of the market economy and gets rid of the past pursuit. High profit management concept, more and more attention to the economic benefits of enterprises, and in many real estate enterprises have entered the market, the completion of the stock system reform, attracting a large amount of investment in the society, not only the real estate enterprises themselves pay attention to the economic benefits, investors are also very close to the real estate enterprises how to make full use of these resources. Note. The traditional financial audit has not been able to meet the needs of the people. In view of this demand, the benefit audit can meet the needs of the investors and enterprises. The benefit audit can evaluate whether the real estate enterprises can effectively achieve the established work goals. At the same time, the government, enterprises and the masses also pay more and more attention to and emphasize the economic efficiency. In the face of the change in the big direction of audit, the transformation of audit in the real estate industry has become a new trend and direction. The development of the benefit audit is also a kind of reform for the audit industry, the audit method of the benefit audit, the audit scope and the audit content are different from the traditional financial audit, and the benefit audit will also promote the audit. The reform and development of the social supervision mechanism make the social supervision mechanism of our country more diversified. From the micro level, this article can help people to improve the understanding of the benefit audit of the real estate enterprises. Both the investors and the enterprise managers can improve their degree of attention and understanding of the benefit audit, thus improving the efficiency audit. The efficiency of the use of resources and the improvement of the corporate governance of the real estate enterprises have played a promoting role. From the macro level, most of the research on the benefit audit in our country is still in theory, and more of the benefit audit practice is aimed at the overall economy of our country, but it can be aimed at the practical audit practice of the real estate industry. However, there are few related research. Therefore, it is necessary to study the benefit audit of real estate in both micro and macro aspects. This paper mainly uses the method of combining theory and case study, starting from the perspective of internal audit of the economic benefit audit of SY real estate enterprises, and looking for the problems according to the problems found. This article mainly contains six parts, the first part is the introduction. This part studies a large number of relevant research literature on benefit audit at home and abroad, and this part carries out a literature summary from three aspects of benefit audit theory, benefit audit concept and benefit audit method. The second part is the theoretical overview of the benefit audit of SY real estate enterprises. It mainly expounds the meaning and characteristics of the benefit audit of the real estate enterprises, the components of the performance audit system of the real estate enterprises, the factors affecting the benefit audit of the real estate enterprises; the third part is the basic situation and the existence of the benefit audit of the SY real estate enterprise project. The main problem is to introduce the overall situation of the Diana Bay project and the basic situation of the project benefit audit. It is pointed out that the scope of the project benefit audit is not appropriate, the quality of the auditors can not meet the needs of the audit, the audit index is unscientific and the final result of the benefit audit fails to play the four aspects of the actual effect. The fourth part is the analysis of the reasons for the benefit audit of the SY real estate enterprise project. The reasons of the benefit audit are divided into four aspects: the efficiency audit system is not perfect, the efficiency auditor's ability is not strong enough, the square method used in the process of the benefit audit needs to be improved and the SY real estate enterprise can audit the benefit audit. The fifth part is the improvement countermeasure of the SY real estate enterprise project benefit audit. It puts forward the suggestions of improving the efficiency audit environment, establishing the effective benefit audit organization department, improving the efficiency audit index system and establishing the benefit audit supervision and evaluation mechanism, so that the SY real estate enterprises can do a good job audit from the root source. The basic work of the construction is to further improve the efficiency audit system, make the benefit audit play a role in the SY real estate enterprise and help the SY real estate enterprises to improve the economic benefit. The sixth part is the conclusion. The overall writing of the full text is summarized and the prospect of the research of the real estate industry efficiency audit is expected. This article hopes to aim at the SY room. The relevant discussion on the benefit audit of the real estate enterprises can be used for reference and reference for the development of other real estate enterprises. At the same time, this paper tries to discuss the benefit audit of the real estate industry in the form of the case, and combine the national conditions and the development of the socialist economy. Some deepening and summary are expected to play a positive and perfect role in the development of China's enterprise benefit audit, and can provide some reference value for the subsequent related research.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.4;F239.4

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