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论文编号：	7133
作者编号：	2220130081
上传时间：	2014/12/18 12:03:50
中文题目：	驰扬房地产公司内部会计控制研究
英文题目：	Research on internal accounting control of ChiYang Real Estate Company
指导老师：	李莉
中文关键字：	内部会计控制；主要风险控制；体系优化；驰扬房地产公司
英文关键字：	Internal accounting control; Risk control; System optimization; Chi Yang Real Estate Company
中文摘要：	自上世纪90年代末期，伴随着国家住房政策的改革，房地产开发行业如雨后春笋迅猛崛起。房地产行业的发展壮大进一步推动了相关产业的发展，对拉动我国GDP的增长以及增加地方财政收入做出了巨大贡献。但近几年，房价的过快上涨，已经超出了人们的承受能力，同时也超出了国家经济社会发展的承受能力，从另一个角度来看，也制约了我国经济的发展。特别是2010年中旬以来，在全球经济的持续低迷的大背景下，我国房地产新政不断出台，在限购限贷政策调控下，房地产开发速率有所放缓。为了从根本上解决房地产问题，新一届政府多次释放信号，即以更加市场化的手段来解决房地产的问题，这是房地产行业未来市场走向。随着经济市场飞速发展，地产行业的未来将面临着行业“大洗牌”。作为房地产企业应该对此要有一个充分的认识，提前做好准备，加强自身管理，提高自身经营能力，以应对房地产制度的改革。如何增强企业竞争和抵抗风险的能力，帮助企业安全渡过危机，已成为一个十分迫切而现实的问题。内部会计控制制度作为内部控制制度体系的重要组成部分，可以合理配置企业资源，提高经营效益，也能防范和规避企业由于内部控制欠缺而引起的全面风险。通过企业的兴与衰，我们可以清醒的看到，有很多企业在竞争中取胜，靠的不是自己的成功而是别人犯下的错误。正如很多企业家所言，能够打败自己企业的，不是别人，只能是自己。因此，企业在经营发展过程中，如何才能少犯错误或不犯错误？答案只有一个，加强企业内部控制，建立企业内部会计控制制度体系。本文以驰扬房产公司为例，通过分析驰扬集团公司内部会计控制现状，找出其内部会计控制中尚有问题。同时在发现并解决过程中，紧密结合民营企业性质，依据最新风险控制理论，以主要风险控制为对象，对内部会计控制体系进行优化。在企业在开展全面控制中抓重点控制，提高房地产企业内部控制的效率，以最少的内控投入，获取最大的风险效益。
英文摘要：	Since the last century the late 90's, with the reform of the national housing policy, the development of real estate industry such as bamboo shoots after a spring rain the rapid rise. The real estate industry development and further promote the development of related industries, made enormous contribution for promoting China's GDP growth and the increase of local fiscal revenue. But in recent years, the rapid rise in prices, has gone beyond people bear ability, also exceeded the national economic and social development capacity, to a certain extent, restricted the development of Chinese economy. Especially since the middle of 2010, in the global economic background of sustained downturn, real estate deal in China constantly introduced, in the restricted limit credit policy regulation, the real estate development rate slowed down. In order to solve real estate problems fundamentally, the new government has repeatedly release signal, namely to more market-oriented means to solve the problems of real estate market, this is the future direction of the real estate industry. With the rapid development of market economy, the real estate industry of the future will be facing the industry "big reshuffle". As a real estate enterprises should have a full understanding, prepared in advance, to strengthen their own management, to improve their management ability, to deal with housing system reform. How to enhance the enterprise competitive ability and resistance risk, help enterprise security through the crisis, has become a very urgent and realistic problem. The internal accounting control system is an important part of the internal control system, can be rational allocation of corporate resources, improve operational efficiency, comprehensive risk can also prevent and avoid the enterprises due to lack of internal control. Through the enterprise's prosperity and decline, we can clearly see, there are many enterprises win in the competition, not by its own success but the mistakes of others. Like many entrepreneurs said, can defeat their own business, not for others, only yourself. Therefore, enterprises in the process of operation and development, how to make less mistakes or do not make a mistake? Only one answer, to strengthen the enterprise internal control, the establishment of enterprise internal accounting control system. In this paper, in order to Chi Yang real estate company as an example, through the analysis of current situation of internal accounting control of Chi Yang Group Company, find out there are problems in the internal accounting control. At the same time in finding and solving process, closely combined with the nature of private enterprise, according to the latest risk control theory, taking the main risk control as the object, the internal control system of accounting for optimization. In the enterprise in the development of comprehensive control of grasping the focus of control, improve the efficiency of real estate enterprise internal control, with minimal internal investment risk, obtain maximum benefits.
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