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论文编号：	5803
作者编号：	2120112893
上传时间：	2013/12/4 20:57:46
中文题目：	HF房地产企业资金内部控制研究
英文题目：	The research on Internal Control of HF Reality Co. Ltd in Funds Business
指导老师：	李莉
中文关键字：	资金内部控制; HF房地产企业; 资金业务
英文关键字：	Internal control of funds; HF real estate company; Funds business
中文摘要：	内部控制理论的发展经历了内部牵制阶段、内部控制制度与结构理论阶段和内部控制制度整体框架阶段，在社会化大生产和经济不断繁荣的背景下不断完善，逐渐形成了自己的理论体系和结构框架。我国企业对于风险管理框架下的内部控制的理论研究和实践上，越来越意识到内部控制对治理公司的作用，开始借鉴国内外先进的企业制度和管理经验为自己所用，以提高自身的内部控制水平。我国企业房地产企业因其多方面的特殊性，尤其是资金密集型的特点，在实施内部控制过程中有其特殊性。为了保证内部控制方案的有效实施，房地产企业要提高管理人员对于内部控制的重视，建立完善的内部控制环境，使得企业的各项制度和措施能有效的实施，员工能参与内部控制的各个业务环节，使其在有效的运行中发挥作用并不断得到完善。 HF房地产企业面对当前激烈的市场竞争，受行业特点、外部环境、信息技术的发展、体制结构变化等影响要求不断完善自身的内部控制水平。由于其是上市公司，在响应国家号召下，于2012年开始在企业内实施内部控制，并对内部控制情况进行评估和报告。HF房地产企业对于资金内部控制已积累了经验，但由于HF房地产企业的营运资金方面、投资业务方面、融资业务方面等资金业务需要对内部控制体系进行完善，本文选择该企业作为资金内部控制的研究对象。本文选取HF房地产企业进行案例研究，分析其资金内部控制的现状及存在问题，在分析了公司在资金业务方面存在问题的原因后，提出了对HF企业资金业务的内部控制改进方案，对涉及资金业务的一系列业务环节展开内部控制流程的设计，并针对提出的HF 企业资金内部控制的改进方案评价其实施情况和相应效果，希望为该企业其他业务环节内部控制体系完善提供依据。旨在为我国房地产上市企业实行内部控制机制提供参考，防范潜在危险，让内部控制在企业中发挥长期有效的作用使企业可持续发展。
英文摘要：	Internal control theory has experienced an internal check stage, an stage of the internal control system and an stage of the overall framework of internal control system. In the social and economic background of large-scale production and increasing prosperity, internal control theory continued to improve, and gradually formed its own structure framework. On the theory and practice of internal controls under the risk management framework, Chinese enterprises increasingly became aware of the role of internal control management, and began to learn advanced business systems and management experience for their own use in order to improve their own level of internal control. Because of the particularity of many real estate companies, especially capital-intensive features, process in the implementation of the internal control has its particularity. In order to ensure the effective implementation of the internal control program, the real estate enterprises improve management personnel for the importance of internal control, establish a sound internal control environment and make the company's various systems and measures effectively implemented, Employees can participate in all business aspects of internal control to continuously improve effectiveness of internal control. HF real estate companies face fierce competition in the market. The external environment, information technology and changes in the institutional structure continuously improve the impact of its own internal control standards. Because it is a listed company, at the beginning of 2012, HF company began to implement internal control and issued report of the internal control assessment. HF real estate enterprise has accumulated experience in internal control, and still need to perfect the internal control system. The paper selected HF company as the object of study of internal control. This paper selected HF real estate business as a case of study, analysis of its funding situation and problems of internal control. The HF internal control business enterprise funds for the design, funding operations involving internal control processes commenced a series of links design. Finally, HF company perfects internal control measure. Aimed at China's real estate listed companies to provide a reference implementation of internal control mechanisms to prevent potential danger, so that the internal control in enterprises play an effective role in the long-term sustainable development of enterprises.
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