摘要
2008年以来受世界金融危机的影响,房地产行业开始进入经营相对困难的时期,尽管国家已经采取多项积极措施,但是整个行业依然面临着严峻的形势。良好的内部控制好像企业的免疫系统,在危机入侵时起着抵御风险的作用,因此建立健全企业的内部控制有助于房地产企业平安地度过危机。论文根据97家上市房地产企业2008年披露的相关信息,总结了房地产企业内部控制的现状,分析了其现状中存在问题的原因,提出了在金融危机背景下应该如何完善房地产企业内部控制的建议。
Since 2008, because of the world financial crisis, real estate industry has fallen into business trouble. Despite Chinese government has taken active measures, the whole industry is still facing a severe situation. As an enterprise＇s immune system, a good internal control can withstand risks effectively. Therefore, real estate enterprises should establish and improve internal control system over the crisis. According to the information disclosed in 2008 about internal control of 97 real estate enterprises, this paper analyzed the problems existing in internal control and discussed the reasons. It proposed suggestions to improve the internal control in real estate enterprise under the financial crisis environment.
出处
《建筑管理现代化》
2009年第6期473-476,共4页
Construction Management Modernization
关键词
房地产企业
内部控制
金融危机
real estate enterprise
internal control
financial crisis
