导　　师： 张炳才

学科专业： 1253

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 内部控制是现代企业管理的重要组成部分，也是企业经营活动得以顺利进行的基础。现代企业理论和管理实践表明，企业一切管理工作，都是从建立和健全内部控制开始的。随着改革开放后我国经济的迅速发展，中小房企不断增加并发展壮大，然而由于这些中小房地产开发企业设立时间较短、权责分配不合理、缺乏高层次管理人才、不重视对公司的管理及制度的建立，更遑论内部控制制度。而内部控制能规范中小企业内部管理，是提高经济效益的重要保证，当面临政府方面对土地的出让愈加正规、对地产政策越加严苛，在当前的经济局势下，中小房企想要赢得市场竞争，必须改善其粗放的管理模式，建立健全内部控制制度，使其与企业发展阶段相适应，保证资金安全提高管理效率、降低企业的经营风险，以精准的市场定位、科学高效的管理方式赢得市场的一席之地。 全文结构如下：第一章绪论部分主要介绍了研究背景和研究意义；对内部控制理论进行了概述并阐述了房地产企业内部控制理论发展状况。本章最后介绍了文章的研究内容和方法。第二章介绍了案例正文。首先简单介绍了公司经营现状，其次从价值链角度分析了Y公司内部控制应关注的重点区域，最后对Y公司内部控制现状进行了评估。第三章是案例分析，主要对Y公司各关键环节内部控制从风险防范和制度设计角度进行了分析。第四章是案例启示。 本文在参考国内外学者研究成果的基础上，把内部控制理论运用于实践，具体问题具体分析，在对代表性企业得出评估结果的同时，进行制度的改进。希望能为我国中小房地产企业内部控制制度建设工作的实际开展起到积极的借鉴作用。 Internal control is an important component of modern enterprise management, is also thefoundation of enterprise business activities smoothly. Modern enterprise management theoryand practice show that all enterprise management work, is to establish and perfect the internalcontrol. With the rapid development of economy of our country after reform and opening-up,the small enterprise in the growing and developing, however due to the small andmedium-sized real estate development enterprises to set up time is shorter, unreasonabledistribution of power and responsibility, lack of high-level management personnel, don't paymuch attention to the establishment of the company's management and system, let alone theinternal control system. And to standardize the small and medium-sized enterprise internalmanagement, internal control is the important guarantee to improve the economic benefit,when facing the government of the land transfer more formal, more severe in real estatepolicy, in the current economic situation, the small enterprises want to win the marketcompetition, must improve its extensive management mode, set up a sound system of internalcontrol, make it adapted to enterprise development stage, ensure the safety of funds toimprove management efficiency, reduce the management risk of the enterprise, in order toaccurate market positioning, scientific and efficient management style to win the market. Full text structure is as follows: the first chapter the introduction part mainly introducedthe research background and research significance. Of internal control theory weresummarized and expounded the development of real estate enterprise internal control theory.Finally this chapter introduces the research contents and methods of the article. The secondchapter introduces the case body. First this paper briefly introduces the present company, thenfrom the perspective of value chain analysis of the Y company's internal control should be thefocus area, finally to Y company internal control status were evaluated. The third chapter iscase analysis, mainly for Y company's key internal control from the Angle of risk preventionand system design are analyzed. The fourth chapter is case. In this paper, in reference to domestic and foreign scholars research achievements, on thebasis of the internal control theory applied in practice, specific issue concrete analysis, theevaluation results of the representative enterprises at the same time, for system improvement.Hope to small and medium-sized real estate enterprises in our country the actual work ofconstruction of internal control system play a positive reference.

关 键 词： 房地产企业 内部控制制度 价值链 成本控制

分 类 号： [F275 F299.233.4]

领　　域： [经济管理] [经济管理] [经济管理]