| 我国房地产企业内部控制存在的问题与对策 |
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| 引用本文： | 孙霁辉,阳秋林.我国房地产企业内部控制存在的问题与对策[J].价值工程,2010,29(23):21-22. |
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| 作者姓名： | 孙霁辉 阳秋林 |
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| 作者单位： | 1. 南华大学经济管理学院,衡阳,421001;中核投资有限公司,北京,100037
2. 南华大学经济管理学院,衡阳,421001 |
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| 基金项目： | 衡阳市科技局资助课题 |
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| 摘 要： | 本文首先介绍了国内外企业内部控制研究的现状,然后分析了我国房地产企业内部控制存在的问题,包括公司治理结构不完善、企业高层管理者缺乏内部控制理念、企业内部控制程序不完善、内部控制监督乏力和缺乏具有操作性的道德规范与行为准则,最后针对这些问题提出了相应的对策。
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| 关 键 词： | 房地产企业 内部控制 问题 对策 |
Chinese Real Estate Enterprise Internal Control Problems and Countermeasures |
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| Sun Jihui,Yang Qiulin.Chinese Real Estate Enterprise Internal Control Problems and Countermeasures[J].Value Engineering,2010,29(23):21-22. |
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| Authors: | Sun Jihui Yang Qiulin |
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| Institution: | 1School of Economics and Management, University of South China, Hengyang 421001, China;2ZOC Investment Co., Ltd., Beijing 100037, China ) |
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| Abstract: | This article introduced the study status of internal control in China and abroad first, then analyzed the internal control problems in Chinese real estate enterprises, including inadequate corporate governance structure and internal control procedures, company executives＇ lack of internal controls awareness, ineffective supervision and the lack of operable code of ethics and conduct, finally, put forward the corresponding countermeasures. |
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| Keywords: | real estate enterprise internal control problems eounteimeasures |
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