房地产上市公司的内部控制对财务能力的影响研究-会计学专业论文.docxVIP

Subject : Research of The Internal Control and Financial Capacity of Listed Companies of Real Estate Specialty : Accounting Name : Mao Qian (Signature) Instructor : Wang Lan (Signature) ABSTRACT Real estate industry is the pillar industry of the national economy, the GDP in our country and increasing local governments have made an important contribution. However, facing of market regulation and more specifications, listed real estate company is in trouble. In order to guarantee the sustainable development of the company, in the long run, increasing the real estate listed companys core competitiveness, including financial ability is a long-term solution. This article is from the perspective of internal control, the real estate listed companies internal control is influential to the financial ability, in order to promote the core competitiveness of the real estate listed companies. This article is the combination of theoretical and empirical research method. First of all, the internal control and financial capacity research at home and abroad were reviewed and summarized, combining the two related research theory, set up internal control and financial capacity index respectively, and puts forward assumptions; Lastly, 70 listed real estate companies three years of data as the research sample, the internal control of the five control elements (internal environment, risk assessment, control activities, information and communication and internal supervision) and financial capacity ( profit ability, debt paying ability, operation ability and development ability) are regressioned respectively. Through empirical analysis, the author concluded that: the internal control of listed companies of real estate in our country and its profit ability, operation ability and the development ability is not significant, but it is a significant positive correlation between the internal control of listed companies of real estate and debt paying ability. According to this conclusion, th