改革开放以来,我国经济发展取得了前所未有的进步,许多新型产业,例如:

旅游业、房地产业以及金融业等快速崛起,其中,房地产企业经过近30年的成长,

已然成为我国国民经济不可或缺的重要支柱。就目前来看,我国房地产企业仍然

具有良好的发展前景,但是随着国家宏观经济政策的持续调控、市场经济的优胜

劣汰规则,以及房地产企业自身的繁琐纷杂,各种问题层出不穷,已经严重地阻

碍了房地产企业的健康发展。纵观某些房地产企业盛极而衰的过程,原因是多方

面的,除资金难筹、人才匮乏、拆迁困难等问题外,房地产企业的内部控制问题

也已经成为制约其发展的掣肘。而内部控制中,内部财务控制又是其核心内容,

由于缺乏健全有效的内部财务控制,导致很多问题积重难返、一错再错。因此,

目前,解决房地产行业的内部财务控制问题,已经是各房地产企业能否继续前行

的关键问题。

本论文针对目前房地产企业普遍存在的内部财务控制问题,例如,房地产企

业的内部财务控制观念淡薄、尚未形成良好的内部控制氛围、企业法人治理结

构不合理、企业员工的综合素质及专业知识水平还有待提升等,根据企业内部

财务控制理论,研究了深圳YD房地产公司内部财务控制现行方式及其效果,分

析了存在的问题,并深入剖析了问题根因,包括财务会计制度执行的散漫、资

金管理制度的不统一,以及财务信息控制薄弱等。基于上述分析,本论文进一

步提出了相应的解决方案,建议健全公司内部财务控制体系与资金管理体系、

建立财务风险评估与预警机制、加强内部审计监督和提升财务人员素质,以确

保YD公司的内部财务体系得到有效的改善,推进企业持续稳定发展。

关键词:房地产;内部财务控制

Abstract

Great achievement has been made in our country since the Reform and Opening-up. The

industires, like tourism, real estate and finance has grown up rapidly. Especially, the real estate

has been one of tiie most important parts of our economy after 30 years rapid growth. Even now,

it has veiy promising future of growth. However, many new problems have come up and become

obstacles for the real estate for sustainalbe growth since the government enforces constant

control in macro-economy policies, and severe market competition. There are many reasons for a

real estate company to fail after great success, such as lack of money, human resources and so on.

More important, the internal control has been another important reason, among which internal

financial control is the key. Without efficient internal financial control, many problems have

become worse and worse. Therefor, how to improve the internal finacial control has become one

of the key issues for real estate companies for further growth..

In this thesis,a lot of internal financial control problems have been disucssed, such as the

mindfiillessness,unwell-oiginzed hirarchy of the management,and incapabilities of the

employees. Based on the theory of internal financial control, the financial control reality of YD

Company in Shenzhen has been introduced, followed by analysis of the reasons, including the

excecution of the accounting policies, lack of unified funds management, and poor financial

information system. According to these analysis, several solutions have been introduced and

disucssed in detail: to build up the internal financial control system and funds management

system, to evaluate the finacial risks and form alert system, enhance the internal audit system and

improve the employee's (^abilities. By doing so,tiie YD company will improve its financial

situation, and secure its fiither stable development

Keywords: real estate; internal financial control

n