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1、中国地质大学长城学院本科毕业论文外文资料翻译系 别： 经济系 专 业： 会计学 姓 名： 学 号： 2016 年 4 月 30 日外文资料翻译译文经济新常态下物业企业品牌化发展战略研究摘要：随着住宅建设领域的快速发展,住宅社区逐步建立业主委员会，这样的一个发展趋势会直接导致物业管理系统的改进。根据现行法律定义的功能和力量业主会议,业主委员会作为执行机构,法律地位的业主委员会仍相对歧义问题解决中导致不确定资格业主委员会作为法定代表人以及是否有合法权利提起诉讼来处理纠纷。其中关系更重要的是,业主委员会和企业财产服务遭受更多讨论由于不清楚业主委员会的法律地位。本文修改成运河业主委员会之间的关系和企业
2、提供物业服务,提供完全满足功能的能力建设建议业主委员会和加速业主发展通过自我管理从业主委员会法律地位的角度。关键词：物业服务市场，品牌化发展；会计；审计准则；财务报告；内部控制；为了确保活动的效率和效果、信息的可靠性和遵守适用的法律法规,公司需求足够的内部控制。然而,一些框架(例如COSO、可可等)假设需要根据公司的内部控制不同的特点。这与权变理论的观点,它声称,每个组织都有选择最合适的控制系统,考虑应急特点。本研究探讨应急特点公司选择适应他们的内部控制结构和是否在一个更有利的评估结果的有效性控制的管理。虽然内部控制的组成部分进行单独控制文献中,本文试图阐明内部控制,并将其在更广泛的背景。结果
3、,来自网络调查的741名芬兰公司,表明企业调整其内部控制结构来处来处理环境的不确定性,实现观察控制效果。该战略也显著影响内部控制结构。下面我们来具体分析一下各国的物业管理企业国的物业管理企业。作为物业管理发源地的英国,具有地多人少的特点，以独立式别墅住宅为主，其次为联体别墅高层住宅，此类住宅区的规模较小，物业管理区域按楼栋进行划分，此类高层住宅一般由私人开发商建设，其物业管理由前期管理和正常期管理两大类组成。物业管理费一般采用包干制，费用组成包括清洁、保安、房屋维修等服务成本以及物业公司的酬金。物业管理企业和个人没有受英国政府的特别限制。一个名为英国特许房屋经理学会的半官方非赢利性组织，在物业
4、管理行业发挥着权威作用专门负责物业管理从业人员的培训和交流。一个只接受个人会员的组织，会员人数达万人，其将房屋管理的科学性与艺术性的提高作为管理的宗旨。而作为首个成立物业管理组织的国家，美国将其物业管理组织命名为“芝加哥建筑物业管理人员组织”。经百余年发展，它已经形成了较为分工协作强的、专业的物业管理市场运作体系。在美国从事物业管理必须具备法律、房产及经济等各方面的专业知识，此外还需要良好的人际沟通技巧和高尚的职业道德。目前行业管理由行业协会承担，是一个综合了经营、管理、培训及科研的机构，其物业管理队伍具有高度职业化的特点，拥有大批的专业化人才，随着物业管理经理人职业化的发展，美国物业管理协会
5、也扩展了相应的资质培训和认定，对从事物业管理的专业人员颁发资格证书，美国注册物业管理师约有名，全美资产达亿美元的房产、套数达万套的住宅及面积达亿平方米的商业楼等由他们管理。企业经营规模大、信息技术应用广以及风险防范机制健全是美国物业管理服务的主要特点。物业管理在日本的发展也较为成熟，主要体现在其管理的严谨方面，如物业管理法律体系完善；管理组织机构齐全；专业化水平高；细节管理到位（如紧急预案等）。他们设立协会对物业管理进行指导、监督和管理，以保证问题解决的及时性。其设定上岗要求，紧抓管理人员的专业培训及持续教育，培养一专多能并引用智能配套管理降低管理成本、提高工作效率及服务水平。此外，其精细化的
6、管理从房屋建造阶段即开始，日本房屋建筑都经过了标准化生产，工程质量好，功能合理配置，大大减少了遗留问题，并侧重人性化服务，为业主提供绿化养护、车辆保养、天气预报通报、灾情预报、洗熨，定期对接医院提供现场浙江工业大学硕士学位论文商业物业精细化管理模式研究医疗服务，或举办各类讲座等等。以环境整洁誉满全球的新加坡重视自治管理，具备健全的法律法规及规范的物业管理模式。从政府职能方面看，新加坡建屋发展局是负责实施政府建屋计划和统筹物业管理的职能部门。该局在年制定了土地所有权法案并在之后的管理中进行了几轮修订，该法案共有章，其中就规定了土地开发商在建造住宅时必须遵守的条例。建屋发展局在履行监督管理职能的同
7、时还有项主要工作是服务，其在业主方面，新加坡法律充分保障了房屋拥有者的权利，同时也明确规定了各项义务，如不允许改变房屋主体结构、厨房卫生间墙砖及地砖年内不许换，年内不得进行二次装修等。另外，物业管理在新加坡属于传统服务行业，发展模式相对成熟。一般新的小区交付后头两年是由幵发商管理，直接对接环境配套及工程质量问题导致的投诉，两年后聘请专业的物业服务公司打理。现代科技的发展使我们必须多方面的而去考虑事物，这样才会有更好的选择。内部控制作为第一道防线在维护资产和检测和防止错误和舞弊。我们可以说，内部控制是整个系统的控制财政和其他方面，建立了管理业务的顺利进行；它包括内部的脸颊，内部审计和其他形式的控
8、制。而物业管理是一个要求性很高的服务业，这就需要物业管理企业尽快构建一个科学合理的财务内部控制体系，确保企业有高质量的会计信息提供，确保各项法律法规在企业内部的顺利实施与全面贯彻，最大限度的壮大企业的自身实力，保障企业的财产安全与完整。房地产企业具有经营对象的不可移动性、经营活动的资金密集性、经营业务的服务性的特点，而这些特性决定了房地产企业的发展更易受到自然条件、经济因素、政策导向以及管理水平的限制，因而面临较大的内外部风险。在金融危机爆发后，全球经济持续低迷，而近年来的国家宏观控也使我国房地产企业面临着更大的经营风险和生存压力。在这样如此严峻的形势下，物业管理企业更应该切实加强内部控制，提
9、高自身的风险防范和应对能力。内部控制整体框架阶段中控制环境成为内部控制五要素之一。1992年,美国COSO委员会在进行专门研究后,提出了著名的内部控制-整体框架报告。该报告提出内部控制框架论,即内部控制应由控制环境、风险评估、控制活动、信息与沟通、监督等五要素组成。尤其强调控制环境构成了一个组织的氛围,包括员工的诚实性和道德观、员工的胜任能力、管理当局的管理哲学和经营风格、董事会或审计委员会、组织结构、授予权利和责任的方式、人力资源政策和实施等。COSO报告首次强调了控制环境因素在构建内部控制中的基础性作用。企业风险管理框架阶段提出了内部环境0概念的观点。2004年9月,COSO委员会发布了企
10、业风险管理-整体框架，指出企业风险管理就是要识别影响组织的潜在风险,在组织的风险范围内管理这些风险,并为组织目标的实现提供合理的保障,同时将内控的组成扩展为八要素:内部环境、目标设定、事项识别、风险评估、风险反应、控制活动、信息和沟通、监控。我国企业内部控制环境因素研究风险管理框架将原有“控制环境”扩展为“内部环境”,认为内部环境应包括:风险管理哲学、风险偏好、员工诚实度和道德观、以及企业经营环境。作为企业其他所有风险管理要素的基础,内部环境不仅影响企业战略和企业目标的制定、业务活动的组织和对风险的识别、评估和反应,还影响到企业的控制活动、信息和沟通以及监控活动的设计和执行。结合上述观点，我认
11、为内部控制是企业管理的一个重要组成部分，是公司内部各种形式管理控制的总称。只有搞好了内部控制，企业才可以更好地盈利进而达到平稳的发展的持续下去。我们要有足够的财务内部控制意识和完善的财务内部控制体系，配备足够而且优秀的财务工作人员，对财务的内部进行全面的风险评判，并作出相应的应对措施，不至于在发生事故的时候而手忙脚乱，保证企业不会受到多种不确定因素的影响与制约。 Annukka Jokipii会计和金融部门,芬兰科学院VaasaBrand Strategic Study of Property Enterprise under the New Normal EconomyAbstract: A
12、s the development of housing construction field, residential communities gradually establish the owners committee which also leads to improvement of the property management system. Even though current law has defined the function and power of owners meeting and owners committee as the execution inst
13、itution, legal status of owners committee is still relatively ambiguity during the issue settlement which leads to uncertain qualification of owners committee as the legal representative and whether has legal right to bring a lawsuit for handling the disputes. Whats more, relationship between owners
14、 committee and enterprises property service suffers much more discussion due to unclear legal status of owners committee. This thesis canalizes the relationship between owners committee. and enterprises that provide property service, offers construction suggestions on completely fulfilling function
15、capacity of owners committee and accelerates the owners development through self management from the perspective of owners committee legal status.Keywords:Property Services Market; the brand development; Accountants; Auditing guidelines; Financial reporting; Internal control; In order to ensure the
16、efficiency and effectiveness of activities, reliability of information and compliance with applicable laws, firms demand adequate internal control. However, several frameworks (COSO, CoCo etc.) assume that the need for internal control varies according to a firms characteristics. This concurs with c
17、ontingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency characteristics. This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favo
18、rable assessment of the effectiveness of control by the management. While the components of internal control have been examined individually in the control literature, this. paper attempts to shed light on internal control and place it in a broader context. The results, derived from a web-based surv
19、ey of 741 Finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observed control effectiveness. Also the strategy has statistically significant effects on internal control structure.Lets detailed analysis about the national pr
20、operty management enterprise property management enterprises.As the birthplace of the property management has the characteristics of few to many people, give priority to with independent type dont honey house, followed by the villa residential building, the smaller size of such housing, realty manag
21、ement area by building, by private developers commonly such high-rise residential building, the property management to the early management and normal management of two major categories. Of property management fees generally adopts the supply system, including cleaning, security and cost of housing
22、maintenance and other services and property management company. Property management enterprises and individuals not restricted by the British governments special. A group called the chartered institute of building manager of the nonprofit organization, plays a leading role in the property management
23、 industry responsible for property management personnel training and exchange. An organization only accept individual members, membership into people, improving the management of the building scientific and artistic as management tenet. And as the first country to establish a property management org
24、anization, the United States will its property management organization named Chicago building property management staff organization. After the hundred years development, it has formed a relatively strong collaboration, professional property management market operation system. In the United States t
25、o engage in property management must have a law, real estate and economy and so on various aspects of professional knowledge, moreover also need good interpersonal communication skills and noble vocational morality. Currently borne by industry associations, industry management is a comprehensive man
26、agement, management, training and scientific research institutions, its property has the characteristics of highly professional management team, have a large number of professional talents, with the development of professional property management managers, the American association of property manage
27、ment also extends the corresponding qualification training and classifying, to the professionals engaged in property management qualification certificate, the United States about famous registered property management division, the assets of $of real estate, residential into sets of housing and area
28、of million square meters of commercial buildings, etc. By their management. Large business scale, wide information technology application as well as risk prevention mechanisms is the main characteristic of property management services in the United States. The development of modern science and techn
29、ology that the variety of we must to think about things, there will be a better choice. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, establ
30、ished by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.And property management is a high sex services, this would require the realty management enterprise as soon as possible to build a scientific and reasonable system of fi
31、nancial internal control, to ensure that enterprises have a high quality of accounting information, to ensure the smooth implementation of the laws and regulations within the enterprise and the comprehensive implementation, the growth of the enterprises own strength to the greatest extent, safeguard
32、 the assets of the safety and integrity.窗体顶端Property management in Japan and more mature, mainly in the strict respect of its management, such as property management legal system is perfect; complete management organization; high level of professionalism; details of the management in place (such as
33、emergency plans, etc.). They set up the Association of Property Management guidance, supervision and management to ensure the timeliness of problem solving. Its setting job requirements, clutching professional training and continuing education of personnel management, training and multi-skill smart
34、references supporting the management to reduce management costs, improve efficiency and service levels. In addition, its fine management from housing construction phase began, the Japanese housing construction have been the standardization of production, good quality, and features reasonable configu
35、ration, greatly reducing the remaining issues, and focus on human services for the owners to provide green conservation, vehicle maintenance, weather briefing, disaster forecast, laundry, hospital regularly docking site of Zhejiang University masters degree in fine paper commercial property manageme
36、nt services of medical research, or organizing various seminars and so on.窗体底端窗体顶端In a clean environment Awards in Singapore attention to self-management, with a sound property management laws, regulations and norms. From the perspective of government functions, the Singapore Housing and Development
37、 Board is responsible for the implementation of government housing program and integrated property management functions. In the council formulated the Land Ownership Act and after several rounds of revision management, the total bill chapter, which was subject to a land developers in the residential
38、 construction must comply with the regulations. HDB perform the regulatory functions at the same time there is major work items and services, its owners aspect Singapore law to fully protect the rights of homeowners, but also clearly defines the obligations, such as not allowed to change the housing
39、 body structure , kitchen and bathroom wall and floor tiles must not change during the year, the year may not be re-decoration and so on. In addition, the property management industry in Singapore belong to the traditional service model of development is relatively mature. Usually a new cell deliver
40、y during the first two years by the supplier with concurrency management, complaint and supporting direct docking environmental quality problems caused after two years to hire a professional to take care of the property services company.窗体底端Real estate enterprises have not mobility, and business ope
41、ration activities of the business object capital intensive, the characteristics of the service business, and these characteristics determine the development of real estate enterprises are more susceptible to natural conditions, economic factors, policy guidance and the limitation of management level
42、, thus face a greater risk of internal and external. After the outbreak of the financial crisis, the global economy continues to weaken, and national macroeconomic control in recent years also makes our country real estate enterprise face greater risks and pressure to survive. Under such a severe si
43、tuation, strengthen the internal control, improve their ability of risk prevention and response, for real estate enterprises in our country appears extremely urgent and realistic. 窗体顶端The overall framework of internal control stage control environment has become one of the five elements of internal
44、control. In 1992, COSO Committee after performing specialized research, put forward the famous Internal Control - Integrated Framework report. The report on the internal control framework that should control the internal control environment, risk assessment, control activities, information and commu
45、nication, monitoring five elements. With particular emphasis on the control environment constitutes the ambiance of an organization, including employees of honesty and ethics, staff competence, managements management philosophy and operating style, the board of directors or audit committee, the orga
46、nizational structure, the granting of rights and responsibilities of the way, human resource policies and implementation. COSO report first highlighted the fundamental role of controlling environmental factors in the construction of internal control.窗体底端窗体顶端Enterprise risk management framework made
47、a point of phase 0 internal environment concept. September 2004, COSO Commission issued the Enterprise Risk Management - Integrated Framework, pointed out that enterprise risk management is to identify potential risks affecting the organization, to manage these risks within the organizations risk ra
48、nge, and to achieve the organizations objectives to provide reasonable protection, but it will expand the composition of the eight internal control factors: internal environment, objective setting, event identification, risk assessment, risk response, control activities, information and communicatio
49、n, and monitoring. Our enterprise internal control environmental factors on the risk management framework of the original control environment expanded to internal environment that the internal environment should include: risk management philosophy, risk appetite, employee honesty and ethics, and business environment. As a basis for enterprises of all other elements of risk manag