發(fā)布時(shí)間：2018-10-08 08:39

【摘要】：內(nèi)部控制，是指企業(yè)為了達(dá)到預(yù)先設(shè)立的經(jīng)營目標(biāo)，保障企業(yè)資產(chǎn)的完整和安全，保證會(huì)計(jì)信息資料的真實(shí)可靠，確保企業(yè)既定的經(jīng)營方針有條不紊的進(jìn)行，保證企業(yè)經(jīng)營活動(dòng)能夠體現(xiàn)經(jīng)濟(jì)性、效果性和效率性，在企業(yè)內(nèi)部采取的能夠進(jìn)行自我調(diào)整、自我控制、自我評價(jià)的一系列方法、手段的總稱。內(nèi)部控制作為貫穿企業(yè)經(jīng)營活動(dòng)始末的一項(xiàng)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(jīng)營目標(biāo)穩(wěn)健的發(fā)展發(fā)揮著舉足輕重的作用。 房地產(chǎn)企業(yè)作為國民經(jīng)濟(jì)發(fā)展中的支柱產(chǎn)業(yè)，對整個(gè)國家的發(fā)展和國內(nèi)生產(chǎn)總值產(chǎn)生了巨大的貢獻(xiàn)。近幾十年來，我國經(jīng)濟(jì)的高速發(fā)展離不開房地產(chǎn)產(chǎn)業(yè)的支撐和帶動(dòng)，可以說，房地產(chǎn)行業(yè)作為新興的第三產(chǎn)業(yè)，發(fā)展質(zhì)量的優(yōu)劣直接影響到了整個(gè)國家的經(jīng)濟(jì)發(fā)展?fàn)顩r。作為典型的政策導(dǎo)向型行業(yè)，在房地產(chǎn)行業(yè)進(jìn)行不斷調(diào)整的今天，在國家的宏觀調(diào)控和政府出臺(tái)的一系列嚴(yán)厲措施下，房地產(chǎn)的經(jīng)營發(fā)展可以說是如履薄冰。伴隨著外部和內(nèi)部行業(yè)競爭的雙重壓力下，房地產(chǎn)企業(yè)要想穩(wěn)健的實(shí)現(xiàn)其經(jīng)營目標(biāo)，就要強(qiáng)化企業(yè)內(nèi)部控制管理制度。合理的內(nèi)部控制可以保障企業(yè)經(jīng)營的效率和效果性，保證財(cái)務(wù)會(huì)計(jì)信息的真實(shí)可靠性以及法律法規(guī)的可遵循性。 本文運(yùn)用案例研究的方法，首先對DH房地產(chǎn)公司進(jìn)行簡要的介紹，，通過分析DH房地產(chǎn)公司內(nèi)部控制的現(xiàn)狀來展現(xiàn)我國房地產(chǎn)企業(yè)內(nèi)部控制管理的概況以及存在的問題，通過對該房地產(chǎn)公司調(diào)查分析研究剖析房地產(chǎn)企業(yè)內(nèi)部控制存在的一些漏洞，并對這些管理漏洞進(jìn)行探究，進(jìn)而結(jié)合最新的內(nèi)部控制和風(fēng)險(xiǎn)管理理論來對該房地產(chǎn)企業(yè)提供一些改進(jìn)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(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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