Research On Financial Control Of CBS Resort Area

In the period from2011to2013, 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 away from 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 to23000000000yuan, thedevelopment cycle of about20years, the total area of about30square kilometers,about18square 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 Mountain resort 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.