内部控制与盈利能力解决方案.doc

内部控制与盈利能力分析 ——以房地产上市公司为例 摘要 房地产开发行业在我国国民经济中占有重要的地位，其基础产业的地位和作用非常明显。近几年来，政府出台了一系列的措施对房地产行业进行调控，使房地产开发行业的经营遇到了前所未有的危机。在这种情况下，房地产开发行业必须增强企业自身抵御风险的能力，强化内部管理。目前，我国房地产开发行业仍然有很大的前景，行业竞争异常激烈，在内外忧患共存的情况下，如何在如此复杂的市场环境下生存成为了首要的问题。内部控制作为企业内部管理的一个重要组成部分，有助于企业提高风险意识，优化企业的业务流程，监督各项环节有效的实施，进而帮助企业提高自身竞争力。在现阶段，房地产开发行业的内部控制制度仍然存在很多的问题，所以对房地产开发企业的内部控制制度进行改进优化迫在眉睫。本文首先阐述了相关的理论概述，然后分析了房地产上市公司内部控制信息披露，紧接着分析了房地产上市公司内部控制存在的问题，最后提出了房地产上市公司内部控制优化及增强盈利能力的对策建议。 关键词：房地产；上市公司；内部控制 Abstract Real estate development industry occupies an important position in Chinas national economy, the status and role of its basic industries is obvious. In recent years, the government introduced a series of measures to regulate the real estate industry, so that the operators of real estate development industry facing unprecedented crisis. In this case, the real estate development industry must enhance their ability to resist risks, strengthen internal management. At present, Chinas real estate development industry still has great prospects, the industry is fiercely competitive, in the case of coexistence within and outside of hardship, how in such a complex market environment, survival became the primary issue. Internal control as an important part of the internal management of enterprises, help enterprises to improve risk awareness, optimizing business processes, monitor the effective implementation of the various sectors to help companies improve their competitiveness. At this stage, the internal control system of the real estate development industry, there are still a lot of problems, so the internal control system to improve the real estate development enterprises optimize imminent. This paper describes an overview of relevant theories, and then analyze the internal control of information disclosure of listed real estate companies, followed by analysis of the internal control of listed companies exist in the real estate problem, and finally put an internal real estate companies to optimize and enhance profitab