摘 要
在 2011 至 2013 年期间，由于国家实施了各种限制政策对房地产行业进行打压，大大压缩了投资者对普通住宅的投资规模和投资力度，致使全国各地的传统住宅市场紧缩，成交量大幅下跌，投资倾向大大降低，迫使房地产公司采取降价等促销方式回笼资金，然而，房地产市场依然惨淡，交易量在逐步回落。
在这种大环境的影响下，随着购房者经济条件越来越优越，对居住条件及自然景观的标准也逐步提升，房地产开发商凭借自然景观旅游资源的稀缺性和唯一性以及国家政策限制少的优势，由传统的住宅开发转向旅游地产开发，旅游地产依靠其资源优势深受投资者们的垂青，成为万众瞩目的楼市新宠。旅游地产是完成借助于周边的自然风光及其他旅游资源建设起来的置业地产，是以休闲娱乐度假为目标，与住宅地产、商业地产均有较大差异，开发建成后，通过渠道推广、品牌宣传、运营管理将地产业与旅游业高度融合，使旅游业与地产业互相促进，促进了国民经济发展。旅游地产将奇特的建筑风格、完善的配套设施、高端的品质服务与独特的自然景观进行了完美的融合，投资前景广阔，深受投资者们的追捧。据相关数据显示，近年来我国居民度假旅游的消费支出在不断增加，特别是远离都市喧嚣的原始旅游度假地更受欢迎。另外，人们也由原来的短期度假娱乐慢慢的转向了度假投资，采取拥有旅游地产而获得私密空间，由原来的物质追求升华到精神追求。
长白山国际度假区是吉林省最大的招商引资项目，总投资额达 230 亿元，开发周期约 20 年，总占地面积约 30 平方公里，建设用地约 18 平方公里。度假区分为南北两区，是集居住、度假、休闲于一体的中国第一个如此大规模的度假区。虽然集团在房地产开发方面有着非常成熟的经验及完善的财务管理制度与管控流程，但是普通的房地产开发与旅游地产开发有着非常大的区别，长白山度假区在旅游地产的财务控制方面仍存在许多不足。比如：财务组织构架不清晰、流动资金管理不到位、资产丢失严重、新业务财务制度与流程缺失等。
为了降低经营风险，增强企业的赢利能力，长白山度假区需结合经营业务的实际情况建立一套完整的、相互支撑、相互制约及相互监督的财务内控制度与流程，并在不断的发展中完善，以提高内部管理水平。
本论文根据内部控制和审计理论的管控要点，结合旅游地产的实际情况和特点，针对长白山度假区在财务控制方面存在的主要问题进行了深入剖析。结合长白山度假区业务管理需要，从财务组织架构、团队建设、流动资金管理、资产管理、新业务财务制度制定与流程等方面分别进行了研究，针对长白山度假区在财务管控过程中存在的风险点及关键控制要点，明确了每个控制环节的管控重心，从而实现提高财务管控水平，完善企业内部控制的目标，增强企业的盈利水平。
关键词：旅游地产，财务控制，流程，组织构架，内部控制
Abstract
In the period from 2011 to 2013, because of the implementation of restrictivepolicies on the real estate industry to suppress, greatly reducing the investors forordinary residential investment scale and investment, resulting in all parts of thecountry's traditional residential market tightening, turnover fell sharply, investmentinclination to greatly reduce, forcing Real Estate Company to take price promotionswithdrawal from circulation of funds, however, the real estate market remains bleak,trading volume in the gradually decline. In that situation, as buyers economicconditions more favorable, the living conditions and natural landscape standards arealso gradually improve, real estate developers with the natural landscape tourismresources scarcity and uniqueness and national policy restriction little advantagefrom residential development, the traditional steering of tourism real estate, tourismreal estate rely on the resource advantage by investors favor, become a muchanticipated market new favorites. Tourism real estate is completed with the help ofthe surrounding natural scenery and other tourism resources in building up theirestate, is a leisure resort as the goal, and large differences in residential real estate,commercial real estate development has, after the completion of integration, highthrough the channel promotion, brand promotion, operation and management of thereal estate industry and the tourism industry, the tourism industry and industry andpromote each other, promoted the development of the national economy. Tourismreal estate will be unique architectural style, perfect supporting facilities, highquality service and unique natural landscape of the perfect fusion, investmentprospect, pursued by investors. Show according to relevant data, residents in recentyears, our holiday tourism consumption expenditure is increasing, especially awayfrom the hustle and bustle of the city original resort more popular. In addition, it alsoconsists of a short holiday entertainment original slowly to the holiday tourism realestate investment, to have obtained a private space, the original material pursuit tothe spirit of the pursuit of sublimation.
Changbai Mountain international resort in Jilin province is the largestinvestment projects, total investment amounted to 23000000000 yuan, thedevelopment cycle of about 20 years, the total area of about 30 square kilometers,about 18 square kilometres of land. Holiday is divided into North and south twoareas, is a living, resort, leisure in one of the China first such large resort. Althoughthe group has a very mature experience and perfect financial management systemand process control in the real estate development, but the ordinary real estatedevelopment and tourism real estate development has the very big difference,Changbai Mountain resort in the financial control aspect of tourism real estate is stillexists many problems. For example: financial organization structure is not clear, theliquidity management is not in place, the serious business assets, financial systemand procedures missing. In order to reduce the business risk, enhance corporateprofitability, Changbai Mountain resort should be combined with the actual situationof business to establish a set of complete, mutual support, mutual restriction andmutual supervision of the financial internal control system and process, andconstantly improve the development, the management level enhancement.
In this paper, according to the internal audit and the control theory of thecontrol points, the actual situation and characteristics of tourist real estate, in view ofthe problems in the financial control aspect of Changbai Mountain resort deeply.
Combined with the Changbai Mountain resort business management needs, from thefinancial organization, team building, liquidity management, asset management, newbusiness development of the financial system and process were studied, according toexisting in the financial management and control process in the Changbai Mountainresort of risk points and control points, clear each control link control center, in orderto improve financial management level, improve the enterprise internal controlobjectives, enhance the profitability of enterprises.
Keywords:Tourism real estate;financial control;process;organization structure;internalcontrol
目 录
第 1 章 绪论
1.1 研究背景
1.2 研究的意义
1.3 研究方法与内容
第 2 章 长白山国际度假区财务控制现状及存在的问题
2.1 长白山国际度假区简介
2.2 长白山国际度假区财务控制现状
2.3 长白山国际度假区财务控制存在的问题
第 3 章 长白山国际度假区财务控制存在问题的成因分析
3.1 组织构架设置不合理
3.2 经营场所分散
3.3 投资规模大
3.4 新经营业务繁多
第 4 章 长白山国际度假区财务控制体系的改进措施
4.1 梳理财务管理构架
4.2 制定货币资金内控制度
4.3 制定资产内控制度与流程
4.4 制定新业务财务管理制度及流程
结 论
参考文献
致 谢
