长春工业大学硕士学位论文原创性声明
本人郑重声明：所呈交的硕士学位论文《内部控制视角下 W地
产公司现金流管理研究》，是本人在指导教师的指导下，独立进行研
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期:2022年 6月 17日
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摘
要
摘要
近年来，我国房地产行业快速发展，已成为推动我国经济发展的支柱产业之一。
房地产行业属于资金回笼周期长的资金密集型产业，需要充裕的现金流来维持其生产
经营。近年来，党中央始终坚持“房住不炒”定位，实施了一系列限制房地产企业融
资的调控政策。当前我国经济下行压力加大，叠加新冠疫情持续冲击，使得本已处于
行业发展拐点的房地产企业现金流问题日益突出，多数房企的现金流压力增加，债务
违约风险加大，亟需科学的现金流管理来防范资金链断裂和财务危机的发生。内部控
制作为企业提升现金流管理能力的重要方法，企业应将其与现金流管理有效结合，以
保证资金的流动性充足。因此，科学的内部控制和现金流管理是确保房地产企业安全
稳健运营的重要举措。
本文在房地产企业现金流持续紧张的背景下，借助案例研究法和比较分析法等研
究方法，从内部控制视角分析 W地产公司的现金流管理情况。首先，论文阐述了现
金流管理和内部控制相关理论概念，解释内部控制对现金流管理的要求和内部控制下
的现金流管理。其次，介绍 W地产公司的内部控制建设现状，根据 W地产公司近五
年财务指标和保利地产进行全面对比分析，归纳出 W地产公司的现金流管理情况。
再次，从内部控制五要素角度分析 W地产公司在现金流管理中存在的问题，具体包
括内部控制环境体系不完善，风险评估与识别机制不健全，现金流控制活动不规范，
现金流管理信息与沟通系统不顺畅和内部监督存在漏洞，并客观分析其原因。最后，
针对性地提出具体的改善措施，以推动 W地产公司提升其现金流管理水平和实现现
金流管理目标。本文期望通过相关研究能够增强房地产企业在当前市场环境中的抗风
险能力，促进房地产行业持续健康发展。
关键词：现金流管理内部控制 W地产公司现金流预算风险管理
I

Abstract
Abstract
In recent years, my country's real estate industry has developed rapidly and has
become one of the pillar industries to promote my country's economic development. The
real estate industry is a capital-intensive industry with a long capital return cycle and needs
sufficient cash flow to maintain its production and operation. In recent years, the Central
Committee of the Communist Party of China has always adhered to the positioning of
"housing, not speculating," and implemented a series of regulatory policies to restrict
financing of real estate companies. At present, the downward pressure on my country's
economy is increasing, and the continuous impact of the COVID-19 has made the cash
flow problems of real estate companies that are already at the inflection point of the
industry's development increasingly prominent. Most real estate companies have increased
cash flow pressure and increased debt default risks. Flow management to prevent capital
chain breaks and financial crises. As an important method for enterprises to improve their
cash flow management capabilities, internal control should be effectively combined with
cash flow management to ensure sufficient liquidity of funds. Therefore, scientific internal
control and cash flow management are important measures to ensure the safe and stable
operation of real estate enterprises.
Under the background of continuous tight cash flow of real estate companies, this
paper analyzes the cash flow management of W real estate company from the perspective
of internal control with the help of research methods such as case study method and
comparative analysis method. Firstly, the paper expounds the relevant theoretical concepts
of cash flow management and internal control, and explains the requirements of internal
control for cash flow management and the cash flow management under internal control.
Secondly, it introduces the current situation of the internal control construction of W Real
Estate Company, conducts a comprehensive comparative analysis on the financial
indicators of W Real Estate Company in the past five years and Poly Real Estate, and
summarizes the cash flow management of W Real Estate Company. Thirdly, it analyzes the
problems existing in the cash flow management of W Real Estate Company from the
perspective of five elements of internal control, including imperfect internal control
environment system, imperfect risk assessment and identification mechanism, irregular
cash flow control activities, and cash flow management information and The
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