摘要
房地产业作为支撑中国经济快速增长的重要行业,这些年一直为人们所关注。由于房地产企业所在行业特性,决定了其生产经营的高风险性。本文介绍了房地产企业的行业特点和内部控制系统的总体结构,并主要从房地产企业内部控制工作的主要风险点展开讨论,对关键节点的识别与控制工作浅谈一些笔者近年来的实践经验及积累收获。
Real estate industry has been receiving great attention in recent years, as the pillar industry for the fast growing economy in China. The characteristics of the real estate industry lead to high risks in the enterprises＇ management and operation. This paper firstly introduces the major features of the real estate industry and the overall structure of the internal control system of the real estate enterprises, followed by a detailed discussion on the primary risks in these enterprises＇ internal control. The paper then identifies the key issues of internal control and elaborates on practices and experiences on such issues of the author in recent years.
出处
《未来与发展》
2014年第4期53-58,共6页
Future and Development
关键词
房地产企业
内部控制
风险点
控制措施
real estate enterprise
internal control, risk point, control measures
