摘要

购物中心是商业地产的高级形式,兼具商业和地产的双重属性,是城市商业发展到

一定阶段的必然产物。购物中心行业在西方发达国家已经过将近百年的发展历程,但在

国内仍是一个新兴行业,发展方兴未艾,伴随着国家城镇化发展战略的推进,购物中心

更是面临着巨大的发展机遇。近年来,国家对住宅地产的调控力度不断加大,许多企业

携大量资金进入这个行业,造成了商业物业大量集中供应,相应的商业却没有同步繁荣

的局面,购物中心企业面临很大的发展和经营风险。

在这个背景下,本文以银座购物中心的经营运作为案例,通过问卷调查等方式,制

作了 “风险控制矩阵”图,形成相应的分析框架,讨论了购物中心行业的内部控制体系

的构建与运作问题。企业的内部控制体系包括多个方面,本文重点从企业治理结构、人

力资源及规划控制及资金管理和控制等各个方面分析企业内控体系的指导思想、基本制

度、操作流程、风险识别与评估等,指出了风险控制中的缺陷点,并探讨了相应的解决

思路和具体解决方案。旨在通过本文的研究结论,对城市综合体这一行业的内部控制体

系发展和完善尽一份绵薄之力。

本文主要从实践角度出发,采用问卷调查、人员访谈等方式,通过建立先进的“风

险控制矩阵”图等有效评价手段和方法,在获取了翔实和准确的第一手资料的同时,并

在工作实践中发现内控缺陷及问题,充分保证了所提改进建议的真实准确和可借鉴性。

【关键词】银座购物中心内控体系评价

【研究类型】应用研究

Title:

Specialty: Business Administration

Name:Liu Tao
Signature: h\A loo

Tutor: Zhang Chang Rong
Signature:

Abstract

Shopping mall is the senior form of commerce properties, which is the

necessary result of urban commerce development to a certain section, and with

dual attribute of commerce and real estate. Having undergone about 100 years

developing duration in the western developed countries, shopping mall industry

is a new rising industry in our country, and facing huge advance opportunity

under the Chinese strategy of urbanization. In recent years, the Chinese

government took many controlling treasures on real estate industry to slow

down its exceeding thriving course, then many companies transfer to shopping

mall industry with great deal of funds, which brought about the situation of

exceed commerce properties supply and lack of commerce factors, so many

shopping mall companies are facing great risk of development and operation.

Under this background, my discourse is to discuss the architecture and

operation of inner controlling system of shopping mall company, making the

Inzone Shopping Center as my case, through making risk control matrix and

correspondent analysis ways. The inner controlling system includes many

aspects, but I emphasis on financial operation to discuss the guiding ideology,

basic institution, operating procedure, risk identification and estimation, supply

the resolving scheme to the problem discussed. With my effort of research, I

want to do some work for development inner control system of shopping mall.

In my thesis, from a practice angle, I obtained explicit and precise material

through means as questionnaire investigation interview and risk control matrix,

and found the fault of the inner control system in my actual work, what

guarantee my advice accuracy and worthy of consulting。

【Keywords】 Inzone Shopping center Inner control estimation

【Research Type】 Application Research

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