某房地产上市公司内部控制评价分析

　　摘要

　　近十几年来,国内外出现了很多财务造假、舞弊的案件,给企业自身和整个资本市场都造成了严重不良影响。导致该现象的原因有很多,内部控制失效无疑是其中重要原因之一。而保证内部控制的有效,需要在内部控制评价的基础上进行。房地产行业属于高风险行业,虽然改革幵放以后,我国房地产行业得到了迅猛发展,但目前却正面临严峻的挑战,行业风险不断增加。房地产行业具有广泛关注性,其发展状况关乎我国经济和民生,而完善、有效的内部控制能够帮助企业防范风险,因此,房地产企业应基于内部控制评价,促进内部控制完-。但是,我国企业内部控制评价的相关政策法规还不是很成熟,尚处于原则指导型阶段,没有统一、具体的准则,且房地产行业中的很多企业对内部控制评价的关注意识并不是很清晰。所以,加强房地产企业内部控制评价研究非常迫切。

　　在此研究背景下,本文选取z房地产上市公司(以下简称“1公司”)作为案例对象,对其内部控制评价进行深入研究,希望能改进和完善Z公司的内部控制,并为其他房地产公司开展内部控制评价工作提供有用的经验和教训。基于该研究目的的本文,具有理论和实践两方面的意义。在理论方面,对内部控制评价体系、评价指标体系以及评价方法进行研究,能够进一步健全企业内部控制评价的理论研究,为内部控制评价的定量研究添砖加瓦;在综合评价法可行性分析的基础上,将该评价法应用于z公司,其具体应用情况反过来能为综合评价法的可行性理论进行再次论证。在实践方面,本文内部控制评价研究对房地产行业增强防范风险能力存在必要意义;文中应用综合评价法对案例对象进行定性和定量评价,能向信息使用者提供客观、有效的内部控制相关信息,并对其他房地产企业具有借鉴意义。

　　本文研究过程中,主要釆用了理论分析、案例研究、定性与定量相结合的研究方法,研究内容分为五个章节:

　　第一章绪论。阐述本文研究的背景、目的及意义,说明本文研究的环境和必要性;分析内部控制评价研究的国内外动态,作为本文研究的基础;介绍研究内容、研究方法和思路。

　　第二章内部控制评价理论与方法。介绍评价理论及方法,引出内部控制评价的相关理论概述;借鉴现有研究和《企业内部控制评价指引》的基础上,对内部控制评价体系重新阐述,重点介绍内部控制评价方法,提出将层次分析法和模糊评价法相结合的综合评价法。

　　第三章Z公司内部控制及评价的现状分析。介绍Z公司概况;分析Z公司内部控制及评价现状,指出内部控制评价存在的不足,尤其是评价方法的不足。

　　第四章Z公司基于综合评价法的内部控制评价。分三个阶段进行内部控制评价:构建内部控制评价指标体系、确定指标权重和计算评价结果;最后基于内部控制各评价指标的评价值,对Z公司内部控制进行评价分析并提出改进建议第五章总结与展望。总结本文研究成果和不足;对内部控制评价研究在理论与方法及实践方面进行展望。

　　关键词:房地产上市公司;内部控制评价;综合评价法

　　Abstract

　　Over the last decade, there have been many domestic and foreign financial fraudcases. It has caused seriously adverse effects on the enterprises themselves and theentire capital markets. Causes of this phenomenon are many, but internal controlfailure is undoubtedly one of the important reasons. And ensure internal controleffective on the base of internal control Evaluation. The real estate industry is ahigh-risk industry. After the reform and opening-up, Chinese real estate industry hasbeen developing rapidly. But now, they are facing serious challenges and increasingindustry risk. The real estate industry has a widespread concern, relating to economicdevelopment and people's livelihood of our country. The sound and effective internalcontrol helps Enterprises prevent risks. So, the real estate enterprises should improveinternal control based on internal control evaluation. However, our country's policiesand regulations about internal control evaluation are not mature, no uniform andspecific guidelines. And a lot of real estate enterprises don't have clear awareness ofinternal control evaluation. Therefore, it is very urgent to strengthen the research oninternal control evaluation.

　　Under this background,the paper selects Z Listed Real Estate Enterprise(hereinafter referred to as "Z Enterprise ") as the case object. Research deeply on itsinternal control evaluation, hoping to improve arid refine Z Enterprise's internalcontrol and provide useful lessons learned for the other real estate enterprises. Basedon the research purpose, the paper has two meanings of theory and practice. In theaspect of theory, the research on the internal control evaluation system, the evaluationindex system and evaluation methods may refine the theoretical study on internalcontrol evaluation; On the basis of comprehensive evaluation method's feasibilityanalysis, the using in Z Enterprise may re-demonstrate the feasibility theory. In theaspect of practice, research on the internal control evaluation is needed for enhancingthe ability of the real estate enterprises to prevent risks; applying comprehensiveevaluation method to evaluate the case object's internal control may offer objectiveinformation to the user,and be significant for the other.

　　In the research, the paper uses some research methods, such as theoreticalanalysis method, case study method, qualitative & quantitative method. The paper isdivided into five chapters:

　　Chapter 1 is introduction. Describe the background, purpose and significance, toindicate the environment and the necessity of this research; analyze the domestic andforeign research status of internal control evaluation,to be the basis of the research;introduce the content, methods and ideas of the research.

　　Chapter 2 is theory and methods of internal control evaluation. Introduce theoryand methods of evaluation, leading to the overview of the theory of internal controlevaluation; re-describe the internal control evaluation system, focusing on theevaluation methods,and propose the comprehensive evaluation method combined ofAHP and fuzzy evaluation.

　　Chapter 3 is status analysis of Z Enterprise's internal control and evaluation.

　　Introduce Z Enterprise; analyze the status of Z Enterprise's internal control andevaluation, and point out deficiencies in internal control evaluation, especially, in theevaluation methods.

　　Chapter 4 is the internal control evaluation of Z Enterprise based on thecomprehensive evaluation method. The internal control evaluation is divided intothree phases: construct the internal control evaluation index system, determine theindex value and calculate results of the evaluation; finally, evaluate the internalcontrol of Z Enterprise and put forward improvement suggestions, based on results ofthe evaluation.

　　Chapter 5 is summary and prospect. Summarize research findings anddeficiencies; prospect in practice, theory and methods of the research on the internalcontrol evaluation.

　　Keywords: Real Estate Enterprise; Internal Control Evaluation; ComprehensiveEvaluation Method

 

　　目录

　　第—章绪论

　　一、研究背景、目的及意义

　　二、文献综述

　　三、研究思路与方法

　　四、创新点

　　第二章内部控制评价理论与方法

　　—、评价理论与方法

　　二、内部控制评价

　　第三章Z公司内部控制及评价的现状分析

　　—、Z公司概况

　　二、Z公司内部控制现状

　　三、Z公司内部控制评价现状

　　第四章Z公司基于综合评价法的内部控制评价

　　—、内部控制评价指标体系构建

　　二、层次分析法确定内部控制评价指标权重

　　三、模糊评价法确定内部控制评价值

　　四、综合评价法下的Z公司内部控制评价指标分析

　　第五章总结与展望

　　一、研究总结

　　二、研究展望

　　参考文献

　　致谢