A Dissertation Submitted to Guangdong University of Technology
for the Degree of Master
（Master of Bussiness Administration）
A Research on the internal control optimization of
community value-added services for property
management enterprises
Candidate: Huang Weijia
Supervisor: Prof.Chen Wenjuan
Out-of-school Supervisor: Shen Weihua
May 2022
School of Management
Guangdong University of Technology
Guangzhou, Guangdong, P. R. China, 510520
摘要
摘要
自1981年全国首家物业管理企业设立以来至今，已有 40年之久，物业行业已进入
百家争鸣的多元化业务发展阶段，而随着中国经济的高速增长，人们的消费需求发生
了转变，社区增值服务应运而生，各大物业管理企业大力发展增值业务，以期能扩宽
业务渠道、增加公司利润。但与此同时，社区增值服务相关的内部控制体系及业务流
程仍未形成标准，导致在业务开展的过程中将面临各类风险，可能使企业蒙受损失。
本文首先奠定全文的理论框架《COSO内部控制整合框架》，对内部控制框架中的
三个目标及五个要素进行了详细解析，强调内部控制在企业管理中扮演的重要角色。
其次，从物业管理企业的角度出发，总结物业服务的定位及物业管理的经营特点，说
明内部控制如何在物业管理企业发挥效果。再次，结合内部控制框架及目标，全面分
析A公司内部控制现状，分析内容包含公司整体层面及社区增值服务业务层面，整体层
面主要从A公司内部控制环境入手，从组织架构、绩效考核机制、奖金审核方式、商家
履约评价及内部监督等版块分析所存在的内部控制问题与缺陷，突出A公司“重业绩，
轻管理”的经营倾向，内部控制所发挥的作用受到较大限制。在社区增值服务的业务
层面重点分析业务开展过程中各环节面临的风险与存在的不足，主要表现为组织架构
设置不合理，制度管理混乱，商家评价标准不充分，绩效考核效果不理想，定价标准
不清晰，合同签署流程倒置以及监督机制不健全等方面。
总体而言，A物业管理企业虽已初步建立内部控制管理体系，但对各职能版块的风
险管理仍不够充分，未能有效实现内部控制目标。因此，对于A公司现存的内部控制方
面的缺陷及问题，本文将COSO内部控制框架作为基本参照内容，结合社区增值服务的
经营特点，一方面对A物业管理企业现有的业务经营阶段内部控制流程进行全面优化，
重新定义职能管控部门的工作职责，合理配置职责履行内容，同时，优化从定价标准
设计至项目退出的社区增值服务全生命周期管控流程，进一步提高对关键风险的覆盖
面以及加强风险的事前、事中管控效果；另一方面，对社区增值服务存在的内部控制
缺陷提出优化建议，对各项业务管控建立可客观评价或易于遵照执行的明确标准，完
善内部控制体系，提高企业整体内部控制水平，降低业务合规风险。
关键词：物业管理；社区增值服务；内部控制优化
I
广东工业大学硕士专业学位论文
ABSTRACT
Since 1981, the firstproperty management enterprise, has 40years, the property
industry has entered the stage of contention of diversified business development, and with
the rapid growth of China's consumer demand has changed, community value-added services
arises atthe historicmoment, eachbig property managemententerprises todevelop
value-added business, in order toexpand business channels, increase company profits.
However, at the same time, the internal control system and business process related to
community value-added services have not formed standards, resulting in various risks in the
process of business development, and enterprises may suffer losses.
This thesis first laid the theoretical framework of the full text, COSO Internal Control
Integration Framework, analyzing the three objectives and five elements in the internal
control framework in detail, and emphasizing the important roleof internal control in
enterprise management. Secondly, from the perspective of property management enterprises,
summarize the positioning of property service and the operating characteristics of property
management,and explainhowtheinternalcontrol canplayaneffect inproperty
managemententerprises.Again, combinedwiththeinternalcontrol frameworkand
objectives, a comprehensive analysis of A internal control status, analysis content includes
the overall level and community value-added service business level, the overall level mainly
from theA company internalcontrol environment,from the organizationalstructure,
performance appraisal mechanism, bonus audit way, business performance evaluation and
internal supervision section analysis of internal control problems and defects, highlight the A
company "heavy performance, light management" management tendency, the role of internal
control received large restrictions. In the community value-added services business level
analyzes the risks andthe deficiencies, mainly for unreasonable organization structure
setting,systemmanagementchaos,businessevaluationstandardisnotsufficient,
performance appraisal effect is not ideal, pricing standard is not clear, the contract signing
process inversion and supervision mechanism is not sound, etc.
In general, although the A property management enterprise has initially established an
II