本文選題：JG集團(tuán) + 基地房產(chǎn)��； 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制是一個(gè)古老而又充滿活力的話題，其目的就是要回避風(fēng)險(xiǎn)。社會(huì)經(jīng)濟(jì)發(fā)展到一定階段產(chǎn)生了作為現(xiàn)代企業(yè)管理的重要手段的內(nèi)部控制制度，，建立內(nèi)部控制制度就是在企業(yè)內(nèi)部建立一套自我調(diào)節(jié)、自我約束的控制系統(tǒng)。內(nèi)部控制指的是為達(dá)到經(jīng)營(yíng)管理目標(biāo)制定和實(shí)施的一系列具有控制職能的方法、措施和程序，來(lái)確保各項(xiàng)業(yè)務(wù)活動(dòng)的有效運(yùn)行、確保資產(chǎn)安全完整、防止欺詐和舞弊行為，環(huán)境的變化和管理理論的不斷發(fā)展，也要求企業(yè)內(nèi)部控制必須隨之完善和發(fā)展。有效的內(nèi)部控制是提高企業(yè)管理水平和防止錯(cuò)誤舞弊的重要基石。經(jīng)濟(jì)全球化發(fā)展趨勢(shì)的逐步增強(qiáng)和市場(chǎng)競(jìng)爭(zhēng)的日益加劇，促使國(guó)內(nèi)企業(yè)越來(lái)越注重通過(guò)強(qiáng)化內(nèi)部控制提升管理水平和執(zhí)行力，從而提升競(jìng)爭(zhēng)能力和經(jīng)濟(jì)效益。我國(guó)目前一部分企業(yè)的不規(guī)范行為相當(dāng)嚴(yán)重，內(nèi)部控制制度非常薄弱，這不僅使企業(yè)面臨風(fēng)險(xiǎn)，也使國(guó)有資產(chǎn)面臨風(fēng)險(xiǎn)。所以貼合實(shí)際的、完善的、具有可操作性的企業(yè)內(nèi)部控制評(píng)價(jià)體系的建議十分必要。 本文以（JG）集團(tuán)第七建筑工程有限責(zé)任公司代管JG集團(tuán)基地房產(chǎn)為例，針對(duì)這一系列的管理指出了建立內(nèi)部控制制度的必要性，同時(shí)結(jié)合實(shí)際論述了如何建立和完善內(nèi)部控制制度的問(wèn)題。 首先介紹了JG集團(tuán)基地房產(chǎn)內(nèi)部控制的現(xiàn)狀，詳細(xì)分析了集團(tuán)和各子公司之間基地房產(chǎn)管理的關(guān)系和動(dòng)作流程。 其次分析了JG集團(tuán)基地房產(chǎn)在內(nèi)部控制方面的風(fēng)險(xiǎn)，找出需要修正的一些漏洞。 最后針對(duì)找出的原因和漏洞制定相應(yīng)的、確實(shí)可行的內(nèi)部會(huì)計(jì)控制制度、內(nèi)部管理控制制度。為本集團(tuán)同樣情況的子公司、本地區(qū)同樣情況的國(guó)有企業(yè)在一些老舊房產(chǎn)管理和解決退休、貧困在職員工住房問(wèn)題上，在保障國(guó)有資產(chǎn)不流失前提下，探出一條科學(xué)的管理之路來(lái)。
[Abstract]:Internal control is an old and dynamic topic, its purpose is to avoid risk. The development of social economy to a certain stage has produced the internal control system as an important means of modern enterprise management. The establishment of internal control system is to establish a set of self-regulating and self-restraint control system within the enterprise. Internal control refers to a series of methods, measures and procedures with control functions developed and implemented to achieve business management objectives to ensure the effective operation of business activities, the integrity of assets and the prevention of fraud and fraud, The change of environment and the continuous development of management theory also require the improvement and development of enterprise internal control. Effective internal control is an important cornerstone to improve the management level and prevent fraud. With the development trend of economic globalization and the increasing market competition, domestic enterprises pay more and more attention to enhancing the management level and executive power through strengthening internal control, thus enhancing the competitive power and economic benefit. At present, some enterprises in our country have serious non-standard behavior and weak internal control system, which not only makes enterprises face risks, but also makes state-owned assets face risks. Therefore, practical, perfect, operable enterprise internal control evaluation system is very necessary. Taking the (JG) Group Seventh Construction Engineering Co., Ltd., as an example, this paper points out the necessity of establishing an internal control system in view of this series of management. At the same time, it discusses how to establish and perfect the internal control system. Firstly, this paper introduces the present situation of the internal control of JG group base real estate, and analyzes in detail the relationship and action flow between the group and its subsidiaries. Secondly, the paper analyzes the risk of JG Group Base property in internal control and finds out some loopholes that need to be corrected. Finally, the internal accounting control system and internal management control system are established. For their subsidiaries in the same situation of the group, the state-owned enterprises in the same situation in the region, on the basis of ensuring that state assets do not lose their state assets, in the management of some old real estate and in solving the housing problems of retired and poor in-service employees, Find out a scientific way to manage.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.92;F406.7

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