浅析我国房地产内部控制的重要性.doc

摘 要 由于我国的经济水平的不断提升，让我国的新型产业有了很好的发展机遇，也可以说这是一种契机。无论是从发展的速度还是交易额的数量来看，房地产企业都是我国的支柱式产业之一，对我国的民生国计的作用更是功不可没。但正是由于这种快速的发展和巨额的交易量，必然导致房地产企业市场竞争无比激烈，再加上近几年房地产企业因会计信息失真等原因的舞弊而导致企业倒闭案件的日益上升，想要在这种大环境中生存甚至是更好的生存下去并预防类似舞弊等事件的出现，通过健全企业的内部控制来加强企业自身的管理能力、学会降低成本是必要的，这样不仅能提高企业的经济效益还可以提升企业的市场竞争力。 本文利用文献研究法把理论和实际结合起来的方法来分析现状和意义。并通过举例法得出一种的内部控制体系加以认识并解决目前房地产企业日常内部控制缺失的问题，结尾利用总结的方法引出内部控制在房地产企业中的重要意义，引起我国当代房地产企业管理者的高度重视，从而改善我国房地产企业的经济发展现状。 关键词：内部控制；房地产；会计风险意识 ABSTRACT Due to the improving of the economic level of our country, let the new industry in China have very good development opportunities, also can say this is a kind of opportunity. Both in terms of development speed or the number of transactions, real estate enterprises are the pillar type industry of our country, the livelihood of the people of our country more played the role of the meter. But it is precisely because of this rapid development and huge volume, bound to lead to real estate enterprises extremely competitive market, coupled with the real estate enterprises in recent years by reason of accounting information distortion caused by fraud business failures the rising of the case, want to survive in this environment, and even better survive and prevent the occurrence of events such as fraud, through the perfect enterprise internal control to strengthen the management ability of the enterprise itself, learn to reduce cost is necessary, such not only can improve the economic benefit of enterprise can also improve the market competitiveness of enterprises. In this paper, using literature research method of combining theory and practice to analyze the status quo and significance. And through the example method to draw a set of suitable internal control system to recognize and solve the problems of the real estate enterprise daily lack of internal control, and finally the method of using summary it is concluded that the internal control in the important value of real estate enterprises, has drawn great attention of modern