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论文编号：	10994
作者编号：	2120162993
上传时间：	2019/6/17 9:25:55
中文题目：	L房地产开发公司风险导向内控体系建设研究
英文题目：	Research on the Construction of Risk-oriented Internal Control System of L Real Estate Development Company
指导老师：	田莉
中文关键字：	内部控制；风险导向；内控建设
英文关键字：	Internal control; Risk-oriented; Internal control construction
中文摘要：	房地产行业从黄金时代进入白银时代，并随着市场发展，逐步进入全行业洗牌，已经成为不争的事实。在这样复杂且深刻变革的大背景下，一些抗风险能力弱、内控水平低的企业出局了，而房地产行业蓝筹企业仍然能保持高速增长，其核心在于稳定正确的战略方向、内生式的价值创造和管理效率的不断提升。无可置疑，内控能力的高低对于房地产企业而言已是生死存亡的事情。 谈及企业内部控制，人们通常没有明确概念，或者认为是财务管理的一部分。而事实上，内部控制涵盖企业价值链全流程，倡导全面风险管理为导向，是为企业实现运营的效益和效率，财务报告的可靠性和遵守适用的法律法规提供合理保证而实施的程序。 以风险为导向的全面内部控制体系对于企业可持续发展的重要性不言而喻，对于决策前帮助企业识别风险，提供预防性管控；实施过程中帮助企业实现既定目标，提供关键环节的管控；项目完成后，帮助企业及时总结经验教训，自发进行调整，提供改进性管控。 本文首先介绍内部控制相关理论发展、风险管理相关理论发展、以及目前内部控制逐渐演变为以风险为导向的趋势。其次，全面介绍L房地产开发公司建立全面内控体系的实践经验，系统的分析L房地产开发公司的发展情况、内部控制体系现状、内部控制体系存在的主要问题，并对问题进行详细原因分析，分析行业全价值链风险并以风险为导向设计全面内控体系建设，包括目标确定、进度安排、相关保证措施。 通过以上内容的介绍、分析及讨论，旨在为提示全面内控体系对于实现企业经营目标，为企业风险防控提供合理性保证的重要性。同时，通过案例的分析，为其他公司提供思路借鉴。
英文摘要：	It has become an indisputable fact that the real estate industry has entered the Silver Age from the golden age, and gradually entered the whole industry shuffling with the development of the market. Under the background of such complex and profound changes, some enterprises with weak anti-risk ability and low level of internal control are out of business, while blue-chip enterprises in the real estate industry can still maintain high-speed growth, the core of which is to stabilize the correct strategic direction, and constantly improve the efficiency of endogenous value creation and management. Undoubtedly, the level of internal control ability for real estate enterprises is a matter of life and death. When it comes to internal control of enterprises, people usually do not have a clear concept or consider it as part of financial management. In fact, internal control covers the whole process of enterprise value chain and advocates comprehensive risk management as the orientation. It is a procedure for enterprises to realize the benefits and efficiency of operation, the reliability of financial reports and the reasonable guarantee of compliance with applicable laws and regulations. The importance of risk-oriented comprehensive internal control system for sustainable development of enterprises is self-evident. It helps enterprises identify risks and provide preventive management and control before making decisions; helps enterprises achieve established goals and provide key links of management and control during the implementation process; after the completion of the project, helps enterprises to summarize experience and lessons in time, adjust spontaneously, and provide improved management and control. Firstly, this paper introduces the development of internal control theory, risk management theory, and the gradual evolution of internal control to risk-oriented. Secondly, it introduces the practical experience of L Real Estate Development Company in establishing comprehensive internal control system, systematically analyses the current situation of L Real Estate Development Company and its internal control system, the existing problems and causes of the internal control system, and how to analyze the risks of the whole value chain of the industry and design a comprehensive internal control system based on risk, including target determination, schedule arrangement and related guarantee measures Through the introduction, analysis and discussion of the above contents, the purpose is to remind the importance of comprehensive internal control system for realizing the business objectives of enterprises and providing reasonable assurance for enterprise risk prevention and control. At the same time, through the case analysis, it can provide ideas for other companies
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