發(fā)布時(shí)間：2018-01-05 00:05

  本文關(guān)鍵詞：JLQ房地產(chǎn)企業(yè)內(nèi)部會(huì)計(jì)控制研究　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部會(huì)計(jì)控制 內(nèi)部審計(jì) 風(fēng)險(xiǎn)管理

【摘要】：近年來,隨著我國資本市場的迅速發(fā)展,一些上市公司和集團(tuán)公司的經(jīng)營管理逐漸進(jìn)入了以財(cái)務(wù)管理為主導(dǎo)的管理階段。在這樣的經(jīng)濟(jì)背景下,企業(yè)的財(cái)務(wù)管理活動(dòng)的控制必將成為企業(yè)管理的一個(gè)核心問題,而財(cái)務(wù)控制活動(dòng)中最關(guān)鍵的工作就是關(guān)于企業(yè)中會(huì)計(jì)方面的管理與控制。國內(nèi)外一些知名企業(yè)破產(chǎn)倒閉給我們的教訓(xùn)：一是企業(yè)高層決策失誤,二是忽視了日常會(huì)計(jì)事務(wù)的控制。因此如何認(rèn)知內(nèi)部會(huì)計(jì)控制,如何控制企業(yè)內(nèi)部會(huì)計(jì)控制的相關(guān)研究是當(dāng)今所有類型企業(yè)必需要面臨的一項(xiàng)重要課題。研究企業(yè)內(nèi)部會(huì)計(jì)控制的意義在于能使案例企業(yè)更好處理企業(yè)風(fēng)險(xiǎn),保障企業(yè)經(jīng)營目標(biāo)的實(shí)現(xiàn)。首先,內(nèi)部會(huì)計(jì)控制有助于企業(yè)減少?zèng)Q策的風(fēng)險(xiǎn)性。通過科學(xué)系統(tǒng)的方法來處理各種動(dòng)態(tài)和靜態(tài)風(fēng)險(xiǎn),達(dá)到減少和消除生產(chǎn)風(fēng)險(xiǎn)、經(jīng)營風(fēng)險(xiǎn)、決策失誤風(fēng)險(xiǎn)等等；可以促進(jìn)其提升組織結(jié)構(gòu)的科學(xué)性與加強(qiáng)企業(yè)風(fēng)險(xiǎn)管理、文化管理；其次,內(nèi)部會(huì)計(jì)控制通過風(fēng)險(xiǎn)的綜合處理與全面控制,把企業(yè)生產(chǎn)經(jīng)營活動(dòng)中面臨的風(fēng)險(xiǎn)損失減小到最低程度,可以有效降低企業(yè)的籌資、投資及經(jīng)營風(fēng)險(xiǎn)；再次,內(nèi)部會(huì)計(jì)控制有助于提高該企業(yè)經(jīng)濟(jì)效益。內(nèi)部會(huì)計(jì)控制以最小的成本獲得最大管理效果為宗旨,可以促使企業(yè)的生產(chǎn)部門和其他職能部門提高經(jīng)營效益和管理效率,減少風(fēng)險(xiǎn)損失。最后,本文關(guān)于JLQ房地產(chǎn)企業(yè)內(nèi)部會(huì)計(jì)控制相關(guān)對策,比如強(qiáng)化企業(yè)內(nèi)部信息交流和溝通、改善企業(yè)內(nèi)部環(huán)境、強(qiáng)化內(nèi)部審計(jì)監(jiān)督等等能為企業(yè)內(nèi)部控制管理提供一個(gè)較新的視野,不僅僅適用于本文案例企業(yè),對其他類似企業(yè)也具有一定借鑒意義。
[Abstract]:In recent years, with the rapid development of the capital market in China, the management of some listed companies and group companies has gradually entered the management stage dominated by financial management. The control of enterprise's financial management activity will become a core problem of enterprise management. The most critical work in financial control activities is the management and control of accounting in enterprises. Some well-known enterprises at home and abroad bankruptcy lessons to us: first, corporate decision-making mistakes. The other is to ignore the control of daily accounting affairs, so how to recognize the internal accounting control. How to control the internal accounting control of enterprises is an important subject that all types of enterprises have to face. The significance of studying the internal accounting control of enterprises is to make the case enterprises deal with enterprise risks better. First of all, internal accounting control helps enterprises reduce the risk of decision-making. Through the scientific and systematic approach to deal with various dynamic and static risks, to reduce and eliminate production risks. Management risk, decision-making error risk and so on; It can promote the scientific nature of organizational structure and strengthen enterprise risk management and cultural management; Secondly, the internal accounting control can reduce the risk loss in the production and operation activities to the lowest degree through the comprehensive treatment and the overall control of the risk, which can effectively reduce the financing, investment and management risk of the enterprise. Thirdly, internal accounting control is helpful to improve the economic benefit of the enterprise. Internal accounting control aims at getting the maximum management effect at the lowest cost. It can promote the production department and other functional departments to improve the efficiency of operation and management, reduce risk loss. Finally, this article about the JLQ real estate enterprise internal accounting control related countermeasures. For example, strengthening the internal information exchange and communication, improving the internal environment, strengthening the internal audit supervision and so on can provide a relatively new vision for the enterprise internal control management, not only for the enterprise in this paper. Other similar enterprises also have certain reference significance.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42

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1 李偉;JLQ房地產(chǎn)企業(yè)內(nèi)部會(huì)計(jì)控制研究[D];天津大學(xué);2014年

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本文編號(hào)：1380678