会计学院知识库

房地产行业的发展在我国的民生问题中属于国家重点关注的内容，其对我国社会经济的发展起着至关重要的作用，对国民总收入的贡献也是逐年增加。对于房地产行业来说，其资金密集型的属性导致融资成为整个行业发展的关键所在，但是这一因素也导致整个行业的资产负债率高，成为了影响企业生存和发展的制约因素。基于这个原因，内部审计才逐渐参与到房地产行业的债务融资的管理过程中来，发挥它价值管理的职能，为企业带来经济效益。

A房地产公司为了有效降低债务融资带来的财务风险，利用内部审计部门参与债务融资的过程，对债务融资进行审计，间接参与企业价值管理，有效控制企业债务融资风险，达到增加企业价值的目的。为了让内部审计部门审计债务融资的质量有所提高，A公司利用原有内部审计质量评价体系对债务融资内部审计进行质量评价。但是，债务融资内部审计与其他审计业务不同，债务融资内部审计更多的是关注财务目标，例如：内部审计是否切实提升了债务融资效益，增加了企业价值等，而原有的内部审计质量评价体系没有体现这一目标。

因此，本文则基于价值管理理论，围绕A房地产公司债务融资内部审计目标，在原有的评价基础之上完善质量评价体系，并通过评价结果提出能够提升债务融资内部审计质量的措施，以此来不断优化债务融资，增加A房地产公司的经济效益。

As the pillar of our national economy, the real estate industry has always played a pivotal role in China's economic development and made a prominent contribution to GDP. Real estate industry is a capital -intensive industry, and this quality has made financing the key of the development of the whole industry, but also results in the high debt-t o-assets ratio of the whole industry. The result has become a limiting factor that impacts the survival and development of enterprises. Therefore, internal audit starts taking part of management process of debt financing in the real estate industry slowly and exerts its function of value management and bring economic benefits to enterprises.

In order to effectively lower the financial risks that caused by debt financing, the A real estate company audit debt financing by using the process that internal audit department become a part of the debt financing process. By making the internal audit department involved in enterprise value management indirectly and control enterprise debt financing risks effectively, it can help company attains the goal of increasing enterprise value. A company evaluate the quality of the internal audit of debt financing through the original internal audit quality evaluation system, so that the audit quality of debt financing that made by the internal audit department will be upgraded.However, different from other audit services, internal audit of debt financing focuses more on financial objectives, such as whether the internal audit has effectively improved the benefit of debt financing and increased the enterprise value, etc., while the original internal audit quality evaluation system does not reflect this objective.

Therefore, this article is based on the theory of value management and focused on internal audit goal of debt financing of A real estate company. Also, the article improved the quality evaluation system on the original evaluation version and provided methods on promoting the quality of internal audit of debt financing by using the results of evaluation. These methods will continuously enhance the A company’s debt financing effect and improve the economic performance.

As the pillar of our national economy, the real estate industry has always played a pivotal role in China's economic development and made a prominent contribution to GDP. Real estate industry is a capital -intensive industry, and this quality has made financing the key of the development of the whole industry, but also results in the high debt-t o-assets ratio of the whole industry. The result has become a limiting factor that impacts the survival and development of enterprises. Therefore, internal audit starts taking part of management process of debt financing in the real estate industry slowly and exerts its function of value management and bring economic benefits to enterprises.

In order to effectively lower the financial risks that caused by debt financing, the A real estate company audit debt financing by using the process that internal audit department become a part of the debt financing process. By making the internal audit department involved in enterprise value management indirectly and control enterprise debt financing risks effectively, it can help company attains the goal of increasing enterprise value. A company evaluate the quality of the internal audit of debt financing through the original internal audit quality evaluation system, so that the audit quality of debt financing that made by the internal audit department will be upgraded.However, different from other audit services, internal audit of debt financing focuses more on financial objectives, such as whether the internal audit has effectively improved the benefit of debt financing and increased the enterprise value, etc., while the original internal audit quality evaluation system does not reflect this objective.

Therefore, this article is based on the theory of value management and focused on internal audit goal of debt financing of A real estate company. Also, the article improved the quality evaluation system on the original evaluation version and provided methods on promoting the quality of internal audit of debt financing by using the results of evaluation. These methods will continuously enhance the A company’s debt financing effect and improve the economic performance.