本文關(guān)鍵詞：銀座購(gòu)物中心內(nèi)控體系評(píng)價(jià)研究　出處：《西北大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：購(gòu)物中心是商業(yè)地產(chǎn)的高級(jí)形式,兼具商業(yè)和地產(chǎn)的雙重屬性,是城市商業(yè)發(fā)展到一定階段的必然產(chǎn)物。購(gòu)物中心行業(yè)在西方發(fā)達(dá)國(guó)家已經(jīng)過(guò)將近百年的發(fā)展歷程,但在國(guó)內(nèi)仍是一個(gè)新興行業(yè),發(fā)展方興未艾,伴隨著國(guó)家城鎮(zhèn)化發(fā)展戰(zhàn)略的推進(jìn),購(gòu)物中心更是面臨著巨大的發(fā)展機(jī)遇。近年來(lái),國(guó)家對(duì)住宅地產(chǎn)的調(diào)控力度不斷加大,許多企業(yè)攜大量資金進(jìn)入這個(gè)行業(yè),造成了商業(yè)物業(yè)大量集中供應(yīng),相應(yīng)的商業(yè)卻沒(méi)有同步繁榮的局面,購(gòu)物中心企業(yè)面臨很大的發(fā)展和經(jīng)營(yíng)風(fēng)險(xiǎn)。 在這個(gè)背景下,本文以銀座購(gòu)物中心的經(jīng)營(yíng)運(yùn)作為案例,通過(guò)問(wèn)卷調(diào)查等方式,制作了“風(fēng)險(xiǎn)控制矩陣”圖,形成相應(yīng)的分析框架,討論了購(gòu)物中心行業(yè)的內(nèi)部控制體系的構(gòu)建與運(yùn)作問(wèn)題。企業(yè)的內(nèi)部控制體系包括多個(gè)方面,本文重點(diǎn)從企業(yè)治理結(jié)構(gòu)、人力資源及規(guī)劃控制及資金管理和控制等各個(gè)方面分析企業(yè)內(nèi)控體系的指導(dǎo)思想、基本制度、操作流程、風(fēng)險(xiǎn)識(shí)別與評(píng)估等,指出了風(fēng)險(xiǎn)控制中的缺陷點(diǎn),并探討了相應(yīng)的解決思路和具體解決方案。旨在通過(guò)本文的研究結(jié)論,對(duì)城市綜合體這一行業(yè)的內(nèi)部控制體系發(fā)展和完善盡一份綿薄之力。 本文主要從實(shí)踐角度出發(fā),采用問(wèn)卷調(diào)查、人員訪談等方式,通過(guò)建立先進(jìn)的“風(fēng)險(xiǎn)控制矩陣”圖等有效評(píng)價(jià)手段和方法,在獲取了翔實(shí)和準(zhǔn)確的第一手資料的同時(shí),并在工作實(shí)踐中發(fā)現(xiàn)內(nèi)控缺陷及問(wèn)題,充分保證了所提改進(jìn)建議的真實(shí)準(zhǔn)確和可借鑒性。
[Abstract]:The shopping center is a senior form of commercial real estate, commercial real estate and has dual attributes, is the inevitable product of a certain stage of city commercial development. Development of the shopping center industry has been nearly a hundred years in the western developed countries, but in China is still an emerging industry, the development of just unfolding with the national development strategy, town promote shopping center is facing tremendous opportunities for development. In recent years, efforts to control the state of the residential real estate continues to increase, many enterprises with a lot of money into this industry, resulting in large amount of commercial real estate supply, but no corresponding commercial prosperity situation, shopping center development and operation of enterprises are facing great risk.
In this context, the Ginza shopping center business operation as the case, through the questionnaire, making a "risk control matrix", the formation of the corresponding analysis framework, discussed the construction of the internal control system of the shopping center industry and operation. The internal control system of enterprises includes many aspects, this paper from the corporate governance structure, the human resources planning and control and financial management and control and other aspects of the guiding ideology, the basic system of enterprise internal control system, operation process, risk identification and assessment, points out the defects in risk control, and discusses the corresponding solutions and specific solutions to this. The conclusion of the research, development and perfection of internal control system to contribute to the city complex in the industry.
This article mainly from the perspective of practice, using questionnaires, interviews etc., through the establishment of advanced "risk control matrix" effective means and methods of evaluation, to obtain the accurate and accurate first-hand information at the same time, and found the defects and problems of internal control in practice, and fully guarantee the improved that is true and accurate and can be used for reference.

【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F721;F715.5

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本文編號(hào)：1380516