本文選題：房地產(chǎn)企業(yè) + 內(nèi)部控制��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：房地產(chǎn)行業(yè)是一個(gè)高風(fēng)險(xiǎn)高收益并存的行業(yè)。2013年銀行間市場(chǎng)出現(xiàn)“錢(qián)荒”、市場(chǎng)資金枯竭、匯豐PMI數(shù)據(jù)萎縮,復(fù)雜的經(jīng)濟(jì)環(huán)境,對(duì)房地產(chǎn)企業(yè)內(nèi)部控制能力和風(fēng)險(xiǎn)管理能力提出新挑戰(zhàn)。在內(nèi)部控制政策方面,我國(guó)頒布了與市場(chǎng)相配套的《基本規(guī)范》和三大配套指引,共同形成具有我國(guó)特色的內(nèi)部控制理論體系基本框架。但是所頒布的相關(guān)規(guī)范和指引執(zhí)行的范圍非常有限：要求在上市公司施行,.非上市大中型企業(yè)鼓勵(lì)提前執(zhí)行,中小企業(yè)自主選擇參考執(zhí)行。所以本文以一家非上市房地產(chǎn)公司為案例,對(duì)其內(nèi)部控制體系進(jìn)行研究分析,一方面為企業(yè)當(dāng)局管理層提升經(jīng)營(yíng)管理水平提供意見(jiàn)和建議,另一方面也可以為同規(guī)模的非上市房地產(chǎn)企業(yè)內(nèi)部控制體系的設(shè)計(jì)和規(guī)范提供建議。 文章內(nèi)容共六章,分為四個(gè)部分。通過(guò)實(shí)地考察、深度訪談和問(wèn)卷調(diào)查相結(jié)合的研究方法,對(duì)S房地產(chǎn)公司的內(nèi)部控制現(xiàn)狀進(jìn)行深入了解并提出完善方案。實(shí)地考察主要依靠實(shí)習(xí)了解公司經(jīng)濟(jì)業(yè)務(wù)和基本情況；深度訪談主要通過(guò)與管理層進(jìn)行一對(duì)一交流,從他們的角度深入了解公司內(nèi)部控制基本狀況；問(wèn)卷調(diào)查以內(nèi)部控制五大要素為研究框架,獲得了員工對(duì)公司內(nèi)部控制基本狀況的評(píng)價(jià)。文章基于上述三種途徑獲得的公司內(nèi)部控制現(xiàn)狀,對(duì)其存在的問(wèn)題進(jìn)行了總結(jié)分析,得出問(wèn)題源于公司規(guī)模較小、管理者缺乏內(nèi)部控制制度相關(guān)知識(shí)、管理成本費(fèi)用限制等的結(jié)論,進(jìn)而提出了與之相適應(yīng)的完善方案,最后對(duì)文章的不足進(jìn)行總結(jié)。 本文的主要貢獻(xiàn)源于對(duì)該企業(yè)的內(nèi)部控制研究為企業(yè)股東和管理者全面系統(tǒng)了解企業(yè)存在的管理問(wèn)題、改變企業(yè)內(nèi)部控制現(xiàn)狀、減小經(jīng)營(yíng)風(fēng)險(xiǎn)等提供指導(dǎo)；對(duì)投資者優(yōu)化投資決策、政府監(jiān)管機(jī)構(gòu)規(guī)范非上市房地產(chǎn)企業(yè)監(jiān)管制度以及同行業(yè)類(lèi)似規(guī)模企業(yè)內(nèi)部控制制度的完善都有借鑒作用。本文也存在許多不足,如考慮到被調(diào)查者填寫(xiě)問(wèn)卷的時(shí)間、專(zhuān)業(yè)水平、所涉及問(wèn)題的敏感性等,在問(wèn)題設(shè)計(jì)上具有一定的主觀性和局限性；深度訪談內(nèi)容的質(zhì)量受到受訪者透露問(wèn)題的意愿、全面性、真實(shí)性以及訪問(wèn)人員的談話技巧等的影響,屬于非可控因素；對(duì)于企業(yè)內(nèi)部控制的完善方案,其實(shí)施需要管理層的支持和時(shí)間檢驗(yàn),在實(shí)習(xí)期間難以達(dá)成,故文章只能從理論方面進(jìn)行研究；本文僅對(duì)單個(gè)企業(yè)的內(nèi)部控制問(wèn)題進(jìn)行研究,范圍較窄,具有一定的局限性。
[Abstract]:The real estate industry is a high-risk, high-yield industry. In 2013, the interbank market ran out of money, the market dried up, HSBC's PMI data shrank, and the complex economic environment. To the real estate enterprise internal control ability and the risk management ability puts forward the new challenge. In terms of internal control policy, China has promulgated the basic norms and three supporting guidelines, which are matched with the market, and together form the basic framework of the internal control theory system with the characteristics of our country. But the relevant regulations and guidelines issued by the scope of implementation is very limited: required to be implemented in listed companies. Non-listed large and medium-sized enterprises encourage early implementation, small and medium-sized enterprises independently choose reference implementation. Therefore, this paper takes an unlisted real estate company as a case to study and analyze its internal control system. On the one hand, it provides advice and suggestions for the management of the enterprise authorities to improve the level of operation and management. On the other hand, it can also provide suggestions for the design and standardization of the internal control system of the same scale non-listed real estate enterprises. The article consists of six chapters, which are divided into four parts. Through field investigation, in-depth interview and questionnaire survey, this paper makes a thorough understanding of the current situation of internal control of S real estate company and puts forward a perfect scheme. The on-the-spot investigation mainly depends on the practice to understand the company's economic business and the basic situation, the in-depth interview mainly through the one-to-one communication with the management, from their angle of view to deeply understand the basic situation of the company's internal control; Taking the five elements of internal control as the research framework, the questionnaire obtained the employees' evaluation of the basic situation of the internal control of the company. Based on the present situation of the internal control of the company obtained by the above three ways, this paper summarizes and analyzes the existing problems, and concludes that the problems are due to the small scale of the company and the lack of knowledge about the internal control system of the managers. The conclusion of management cost and expense limitation is put forward. Finally, the deficiency of this paper is summarized. The main contribution of this paper comes from the research on internal control of the enterprise, which provides guidance for shareholders and managers to understand the management problems of enterprises, change the present situation of internal control and reduce the risk of management. For investors to optimize investment decisions, the government regulatory bodies regulate the supervision system of non-listed real estate enterprises and the improvement of the internal control system of enterprises of similar scale in the same industry. This paper also has many shortcomings, such as taking into account the time of filling out the questionnaire, the professional level, the sensitivity of the question involved, and so on, which has some subjectivity and limitation in the design of the question. The quality of the in-depth interview content is influenced by the interviewees' willingness to disclose the question, comprehensiveness, authenticity and interview skills of the interviewees, which are non-controllable factors. Its implementation needs the support of management and time test, so it is difficult to achieve during the practice period, so the article can only study from the theory; this paper only studies the internal control problem of a single enterprise, the scope is narrow, and it has some limitations.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.233.42

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