论文部分内容阅读
1.研究目的和意义通过对国内外现已颁布的内部控制规范体系的研究,结合房地产业的风险管理及内部控制的现状,对存在的问题进行系统的分析梳理,找出适合行业特点及要求的内部控制和风险管理模式。2.研究理论和依据2.1内部控制与风险管理的定义内部控制定义:由一个主体的董事会、经理层和其他员工共同实施的,为营运效率、财务报告的可靠性和相关法规的遵守等目标的达成而提供合理保证的过程。
1. Purpose and Significance of the Study Through the research on the existing normative system of internal control promulgated both at home and abroad, combining with the real estate risk management and the status quo of internal control, the existing problems are systematically analyzed and sorted out to find out the characteristics and requirements of the industry The internal control and risk management model. 2. Research Theory and Basis 2.1 Definition of Internal Control and Risk Management Definition of Internal Control: The implementation of the internal control by a board of directors, managers and other employees of an entity aims at operational efficiency, reliability of financial reports and compliance with relevant laws and regulations The process of reaching a reasonable assurance.