房地产企业内部控制研究——以金科地产为例.docxVIP

房地产企业内部控制研究——以金科地产为例 摘 要：房地产行业自二十世纪八十年代我国推行住房体制改革以来开始迅猛发展，已经逐渐成为我国国民经济的支柱产业。它的快速发展不仅关系到人们住房的民生问题，也是推动我国经济发展的重要助力，对我国经济、民生都有着巨大的影响力，所以社会各界与政府也越来越重视房地产行业的发展。为了保证房地产行业持续、健康的发展，近年来国家和各地政府也相继出台了多条调控政策。从房地产行业的近几年的发展过程来，可以看出其外部政策环境变化多端，且受到国家政策调控的影响较大。 在不断变化的外部环境、竞争日益激烈的市场环境以及企业本身高风险的经营特点的三重作用下，房地产企业面临着比较严峻的生存环境，企业想要长久可持续的健康发展，就必须及时调整自己的重心，从外部发展转向到内部管理。而内部控制作为企业内部管理中最重要的一部分，是企业提高自身竞争力的重要保证。文章以金科地产的内部控制为例，从内部控制五要素出发，结合金科地目前实际情况及内部控制理论，分析金科地产内部控制的现状，同时针对企业在内部控制管理过程中存在的不足，在企业资金预算、成本管理等方面提出了相应的优化措施，从而形成有效的内部控制机制，提高企业管理水平。 关键词：房地产企业；内部控制；问题与建议； Research on the internal control of real estate enterprises - Taking JinKe enterprise as an example Abstract: The real estate industry has expanded rapidly since the implementation of the housing system reform in the 1980s. and has become the pillar industry of Chinas national economy. Its rapid growth is not only related to the peoples livelihood issues, but also an important boost to promote Chinas economic development. It has tremendous impact on our economy and peoples livelihood. Therefore, all sectors of society and the government also pay more and more attention to the development of it. In order to make sure the sustained and healthy development, in recent years, the state and local governments have also issued many regulatory policies From the development process of the real estate industry in recent years, it can be seen that its external policy environment is varied and influenced by national policies. Under the triple influence of the changing external environment, the increasingly competitive market environment the high-risk operating characteristics. The real estate enterprises are facing a harsh living environment. It is necessary to adjust its focus on time, from external development to internal management to sustainable and healthy development. Taking the internal control of Jinke enterprise as an example, this paper starts from the five elements of internal control, combines the current situation of Jinke enterprise an