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论文编号：	6939
作者编号：	2120122994
上传时间：	2014/12/8 17:10:32
中文题目：	完善A房地产公司内部控制的研究
英文题目：	Research on Internal Control Improvement of A Real Estate Company
指导老师：	王全喜
中文关键字：	内部控制；房地产公司；内部控制实施
英文关键字：	Internal Control; Real Estate Company; Implementation of Internal Control in A Real Estate Company
中文摘要：	近年来，我们国家的房地产市场呈现出快速发展的态势。然而，在房地产市场繁荣的背后，却伴随着投机风盛行，供给结构不合理以及房地产价格不断攀升等诸多尖锐的社会问题。国家出台了一系列宏观调控政策，来抑制我国房地产市场的过快发展。宏观调控在一定程度上抑制了我房价过快上涨的趋势，但也给房地产企业的发展带来诸多不利因素。在严格的政策调控与日趋激烈的行业竞争背景之下，房地产企业的经营风险明显加剧，加强房地产企业的内部控制就显得尤为重要了。 本文旨在通过对企业内部控制相关的基本理论进行分析，以A房地产公司为例，揭示该公司内部控制建设的现状，分析其存在的问题，追溯其原因，并对完善A房地产公司内部控制体系提出方案，最终将内部控制在A房地产公司实施落地。 全文共分六个章节：第一章“绪论”，介绍本文的选题背景，意义，研究的方法与内容以及论文的创新点；第二章“企业内部控制相关理论”，引述企业内部控制的概念，回顾企业内部控制的理论与发展历程，以及我国企业内部控制理论的进程，重点分析《企业内部控制基本规范》及其配套指引的思想，阐述企业内部控制的建设与评价方法；第三章“A房地产公司内部控制的问题分析”，介绍A公司的基本情况，基于笔者对该公司深入的调查研究，从COSO五要素的角度出发，总结A公司内部控制方面存在的现实问题；第四章“A房地产公司内部控制现状的原因分析及完善措施”，剖析A公司出现内部控制问题的内、外因，并提出有针对性的完善建议，最终运用内部控制理论，系统的将企业内部控制体系在A公司落地实施；第五章“结论”对本文给予总结，提出研究的不足与对未来的展望。
英文摘要：	In recent years, China's real estate market is in the trend of rapid growth. However, under the booming development, the real estate market is facing many challenges such as speculative atmosphere prevailed, irrational of supply structure, and real estate prices staying at a high level, which caused many acute social problems. In this situation, the state issued a series of macro-control policies to curb the excessive development of China's real estate market. Although the Macro-control policies inhibited the rapid rise in house prices successfully, it has brought a lot of negative factors to the development of the real estate business. Under strict policy regulation and fierce competition in the industry, real estate companies are facing tough business risks, under the circumstances internal control is particularly important to real estate companies. The purpose of this paper is making an analysis on the methodology of Internal Control, and taking A real estate company as an example disclosing the problems of Internal Control and providing suggestions on improvement, finally demonstrating how to design and implement a sound Internal Control system in A real estate company. This paper consists of six chapters. Chapter1, "Preface" is an introduction of purpose, significance, methodology and create idea to this paper; Chapter2, "An Overview of the Internal Control Theory" is quoting the concept of internal control, introducing its basic theory and recalling the process of development both in China and western countries, and making an analysis on the methodology of Internal Control based on the theory of "Basic Standards for Enterprise Internal Control" and supporting guidance; Chapter3, " The Status and Defects of A Real Estate Company's Internal Control Management," is revealing the status and defects of A Real Estate company from the perspective of Internal Control management based on the theory of COSO 5 factors; Chapter 4, " The Root for Defects and Improvement Suggestions to A Real Estate Company's Internal Control" is tracing the root for the defects and making improvement suggestions to A real estate company's Internal Control management; Chapter 5, "Conclusion," a summary and outlook of the thesis.
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