【摘要】：進(jìn)入21世紀(jì)后，隨著WTO不斷的深入，各國(guó)經(jīng)濟(jì)聯(lián)系更加緊密，隨著而來(lái)的是風(fēng)險(xiǎn)的國(guó)際化。房地產(chǎn)行業(yè)作為我國(guó)經(jīng)濟(jì)發(fā)展的重要行業(yè)，需要建立以風(fēng)險(xiǎn)為導(dǎo)向的內(nèi)部控制體系。 本文對(duì)宏旭房地產(chǎn)公司風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部控制體系進(jìn)行了相應(yīng)研究。通過(guò)介紹國(guó)內(nèi)外一些著名企業(yè)內(nèi)部控制現(xiàn)狀，論述了在我國(guó)建立風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部控制體系的意義，然后通過(guò)國(guó)內(nèi)外研究現(xiàn)狀，了解內(nèi)部控制體系的研究狀況。并且集中闡明了企業(yè)風(fēng)險(xiǎn)導(dǎo)向理論和內(nèi)部控制理論，并探討了兩者之間的聯(lián)系和區(qū)別。文章中運(yùn)用的研究方法有，文獻(xiàn)分析法、歸納演繹法、實(shí)證研究法。然后討論在我國(guó)建立風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部控制體系的必要性和可行性。結(jié)合黑龍江省宏旭房地產(chǎn)公司的發(fā)展實(shí)況，對(duì)其組織架構(gòu)、職能部門、項(xiàng)目開(kāi)發(fā)流程做了詳細(xì)的介紹，著重分析宏旭房地產(chǎn)公司風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部控制現(xiàn)狀，包括：公司發(fā)展戰(zhàn)略目標(biāo)模糊、公司治理結(jié)構(gòu)不完善、公司人力資源活動(dòng)不合理、內(nèi)部控制過(guò)程中企業(yè)文化的缺失、缺少相應(yīng)的內(nèi)部控制活動(dòng)和內(nèi)部監(jiān)督形同虛設(shè)，然后找出存在這些現(xiàn)狀的原因�；谠摴敬嬖诘膬�(nèi)部控制的現(xiàn)狀，提出了宏旭房地產(chǎn)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制體系的構(gòu)建，首先，提出了應(yīng)建立戰(zhàn)略目標(biāo)和具體目標(biāo)。其次，制定了應(yīng)當(dāng)遵循的原則，，包括：風(fēng)險(xiǎn)導(dǎo)向原則、全面性原則、持續(xù)性原則和效益原則。然后，提出了具體構(gòu)建步驟，包括：業(yè)務(wù)活動(dòng)分析、風(fēng)險(xiǎn)識(shí)別、風(fēng)險(xiǎn)評(píng)估、應(yīng)對(duì)風(fēng)險(xiǎn)的舉措、建立相應(yīng)的內(nèi)部控制活動(dòng)和加強(qiáng)內(nèi)部控制監(jiān)督活動(dòng)。 本文期望通過(guò)重新構(gòu)建宏旭房地產(chǎn)公司風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制體系，為加強(qiáng)宏旭房地產(chǎn)公司內(nèi)部控制提供一些建議。
[Abstract]:After entering the 21st century, with the deepening of WTO, all countries have closer economic ties, and with the internationalization of risk. As an important industry in China's economic development, the real estate industry needs to establish a risk-based internal control system. This paper studies the risk-oriented internal control system of Hongxu real estate company. By introducing the current situation of internal control in some famous enterprises at home and abroad, this paper discusses the significance of establishing a risk-based internal control system in China, and then through the current research situation at home and abroad, to understand the research status of internal control system. And it clarifies the enterprise risk-oriented theory and internal control theory, and discusses the relationship and difference between them. The research methods used in this paper are literature analysis, inductive deduction and empirical research. Then it discusses the necessity and feasibility of establishing a risk-oriented internal control system in China. Combined with the development of Hongxu Real Estate Company in Heilongjiang Province, this paper introduces the organization structure, function department and project development process in detail, and emphatically analyzes the internal control situation of Hongxu real estate company's risk orientation. Including: vague strategic objectives of the company's development, imperfect corporate governance structure, unreasonable human resource activities, lack of corporate culture in the process of internal control, lack of corresponding internal control activities and internal supervision. Then find out the reasons for the existence of these conditions. Based on the present situation of internal control, this paper puts forward the construction of Hongxu real estate risk oriented internal control system. Firstly, it puts forward the establishment of strategic objectives and specific objectives. Secondly, the principles should be followed, including: risk-oriented principle, comprehensive principle, continuity principle and benefit principle. Then, the specific construction steps are put forward, including business activity analysis, risk identification, risk assessment, measures to deal with risk, establishment of corresponding internal control activities and strengthening of internal control supervision activities. This paper hopes to provide some suggestions for strengthening the internal control of Hongxu Real Estate Company by re-constructing the risk-oriented internal control system of Hongxu Real Estate Company.
【學(xué)位授予單位】：重慶師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.42;F272.3

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