DH房地產公司內部控制案例研究
發(fā)布時間：2018-10-08 08:39
【摘要】：內部控制，是指企業(yè)為了達到預先設立的經營目標，保障企業(yè)資產的完整和安全，保證會計信息資料的真實可靠，確保企業(yè)既定的經營方針有條不紊的進行，保證企業(yè)經營活動能夠體現(xiàn)經濟性、效果性和效率性，在企業(yè)內部采取的能夠進行自我調整、自我控制、自我評價的一系列方法、手段的總稱。內部控制作為貫穿企業(yè)經營活動始末的一項重要的保障方法以及監(jiān)控手段，對企業(yè)能夠順利的按照既定的經營目標穩(wěn)健的發(fā)展發(fā)揮著舉足輕重的作用。 房地產企業(yè)作為國民經濟發(fā)展中的支柱產業(yè)，對整個國家的發(fā)展和國內生產總值產生了巨大的貢獻。近幾十年來，我國經濟的高速發(fā)展離不開房地產產業(yè)的支撐和帶動，可以說，房地產行業(yè)作為新興的第三產業(yè)，發(fā)展質量的優(yōu)劣直接影響到了整個國家的經濟發(fā)展狀況。作為典型的政策導向型行業(yè)，在房地產行業(yè)進行不斷調整的今天，在國家的宏觀調控和政府出臺的一系列嚴厲措施下，房地產的經營發(fā)展可以說是如履薄冰。伴隨著外部和內部行業(yè)競爭的雙重壓力下，房地產企業(yè)要想穩(wěn)健的實現(xiàn)其經營目標，就要強化企業(yè)內部控制管理制度。合理的內部控制可以保障企業(yè)經營的效率和效果性，保證財務會計信息的真實可靠性以及法律法規(guī)的可遵循性。 本文運用案例研究的方法，首先對DH房地產公司進行簡要的介紹，，通過分析DH房地產公司內部控制的現(xiàn)狀來展現(xiàn)我國房地產企業(yè)內部控制管理的概況以及存在的問題，通過對該房地產公司調查分析研究剖析房地產企業(yè)內部控制存在的一些漏洞，并對這些管理漏洞進行探究，進而結合最新的內部控制和風險管理理論來對該房地產企業(yè)提供一些改進措施和建議。
[Abstract]:Internal control refers to the enterprise in order to achieve the pre-set business objectives, to ensure the integrity and security of enterprise assets, to ensure the true and reliable accounting information, and to ensure that the established business policy of the enterprise is carried out in an orderly manner. To ensure that the business activities of enterprises can reflect the economy, effectiveness and efficiency, the adoption in the enterprise of self-adjustment, self-control, self-evaluation of a series of methods, means of the general name. Internal control, as an important guarantee method and monitoring means, plays an important role in the steady development of enterprises according to the established business objectives. As a pillar industry in the development of national economy, real estate enterprises have made great contributions to the development of the whole country and GDP. In recent decades, the rapid development of China's economy can not be separated from the support and drive of the real estate industry. It can be said that the quality of the development of the real estate industry, as a new tertiary industry, has directly affected the economic development of the whole country. As a typical policy-oriented industry, the real estate industry continues to adjust today, under the national macro-control and a series of strict measures issued by the government, the real estate management and development can be said to be on thin ice. Under the double pressure of external and internal industry competition, real estate enterprises should strengthen their internal control and management system if they want to achieve their business objectives steadily. Reasonable internal control can ensure the efficiency and effectiveness of enterprise management, the true reliability of financial accounting information and the compliance of laws and regulations. This article uses the case study method, first carries on the brief introduction to the DH real estate company, through the analysis DH real estate company internal control present situation to display our country real estate enterprise internal control management general situation and the existence question, Through the investigation and analysis of the real estate company, this paper analyzes some loopholes existing in the internal control of the real estate enterprises, and probes into these management loopholes. Furthermore, this paper provides some improvement measures and suggestions for the real estate enterprise based on the latest theory of internal control and risk management.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42
本文編號：2256129
[Abstract]:Internal control refers to the enterprise in order to achieve the pre-set business objectives, to ensure the integrity and security of enterprise assets, to ensure the true and reliable accounting information, and to ensure that the established business policy of the enterprise is carried out in an orderly manner. To ensure that the business activities of enterprises can reflect the economy, effectiveness and efficiency, the adoption in the enterprise of self-adjustment, self-control, self-evaluation of a series of methods, means of the general name. Internal control, as an important guarantee method and monitoring means, plays an important role in the steady development of enterprises according to the established business objectives. As a pillar industry in the development of national economy, real estate enterprises have made great contributions to the development of the whole country and GDP. In recent decades, the rapid development of China's economy can not be separated from the support and drive of the real estate industry. It can be said that the quality of the development of the real estate industry, as a new tertiary industry, has directly affected the economic development of the whole country. As a typical policy-oriented industry, the real estate industry continues to adjust today, under the national macro-control and a series of strict measures issued by the government, the real estate management and development can be said to be on thin ice. Under the double pressure of external and internal industry competition, real estate enterprises should strengthen their internal control and management system if they want to achieve their business objectives steadily. Reasonable internal control can ensure the efficiency and effectiveness of enterprise management, the true reliability of financial accounting information and the compliance of laws and regulations. This article uses the case study method, first carries on the brief introduction to the DH real estate company, through the analysis DH real estate company internal control present situation to display our country real estate enterprise internal control management general situation and the existence question, Through the investigation and analysis of the real estate company, this paper analyzes some loopholes existing in the internal control of the real estate enterprises, and probes into these management loopholes. Furthermore, this paper provides some improvement measures and suggestions for the real estate enterprise based on the latest theory of internal control and risk management.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42
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