会计学院知识库

  作为国民经济的压舱石和稳定剂，房地产行业事关民生。2020年房地产行业的行业增加值占第三产业比重逾13%，对国民经济的贡献高达15%。2017年与2021年习近平总书记分别在十九大报告和北京举行的中央经济工作会议中强调 “房住不炒”的调控思路。当下，部分房企陷入债务困境、热门城市楼市开始横盘、部分三四线城市出台 " 限跌令 "，一二线城市土地频频流拍之际，房地产行业逐渐显现了两级分化的现象，大型房产利用长期积攒的品牌效益能够很快获取到消费者的信任，但是相比较小型房产则面临资金断裂的风险。

  房地产A企业是一家迅速发展起来的民营房地产企业，但是在面对严峻的大环境，其监管体制并未与他的快速发展相匹配，内部审计更是没有做到帮助企业防范风险，实现内部审计价值的增值，而是仅仅停滞在前期查错防弊的阶段。本文结合内部审计绩效与增值型内部审计的相关理论，从信息假说理论和目标管理理论的角度对A企业的内部审计绩效评价情况进行分析。分析得出民营企业的特性、模糊的审计流程以及缺乏增值价值的理念等都是制约A企业内部审计的发展。接着利用DEA模型对A企业内部审计绩效进行评价，得出A企业内部审计绩效低，未很好的实现价值增值，并针对A企业内部审计的问题提出了相应的建议。

     As the ballast stone and stabilizer of the national economy， the real estate industry is related to people's livelihood. In 2020， the net added value of the real estate industry is slightly lower than that of the retail and financial industries. The real estate industry contributes up to 15 percent of the national economy. In 2017 and 2021， General Secretary Xi Jinping emphasized the regulation and control idea of "housing and not speculation" in the report of the 19th National Congress and the Central Economic Work Conference held in Beijing respectively. At present， some housing enterprises are in debt difficulties， the property market in popular cities has begun to pan sideways， some third- and fourth-tier cities have issued "restriction orders"， and when the land in first- and second-tier cities is frequently auctioned， the real estate industry has gradually shown a two-level differentiation phenomenon， and large-scale real estate can quickly gain the trust of consumers by using long-term accumulated brand benefits， but compared with small real estate， it faces the risk of capital rupture.

      Real estate A enterprise is a rapidly developing private real estate enterprise， but in the face of a severe environment， its regulatory system did not match its rapid development， and internal audit did not help enterprises prevent risks， but only stagnated in the early stage of error prevention. This paper combines the relevant internal audit performance and value-added internal audit theory， and analyzes the internal audit performance of enterprise A from the perspective of information hypothesis theory and target management theory. The characteristics of private enterprises， vague audit processes and the concept of lack of value-added value are all restrictions on the development of internal audit of enterprise A. Then， the DEA model is used to measure the internal audit performance of enterprise A， and it is concluded that the internal audit performance of enterprise A is low and the value appreciation is not well realized. Corresponding suggestions were also made for the problem of internal audit of enterprise A。