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房地产企业会计内控制度的建立和完善探究
引用本文:魏振洲.房地产企业会计内控制度的建立和完善探究[J].中小企业管理与科技,2021(2).
作者姓名:魏振洲
作者单位:中交舟山千岛中央商务区开发有限公司
摘    要:通常,房地产企业开发的项目进展期限较长,而且受到投资量大的影响导致房地产企业面临的风险较高。所以,房地产企业必须创建高效的内控制度,进而使得房地产企业的发展项目和发展目标均保持可持续发展的理念。会计内部管控在房地产企业内部管控中占据重要地位,能够高效减少房地产企业的基础成本,增强房地产企业在市场中的竞争优势,继而保证房地产企业完成预期的目标。论文对房地产企业会计内控制度的创建和改善展开了深度的研究和归纳总结,期望为房地产企业的发展提供一定的借鉴。

关 键 词:房地产企业  会计内控制度  创建  改善

Research on the Establishment and Improvement of Accounting Internal Control System of Real Estate Enterprises
WEI Zhen-zhou.Research on the Establishment and Improvement of Accounting Internal Control System of Real Estate Enterprises[J].Management & Technology of SME,2021(2).
Authors:WEI Zhen-zhou
Institution:(CCCC Zhoushan Qiandao Central Business Distinct Development Co.,Ltd.,Zhoushan 316000,China)
Abstract:Usually,the allotted time for progress of projects developed by real estate enterprises is longer.Moreover,the impact of the high volume of investment leads to a higher risk for real estate enterprises.Therefore,real estate enterprises must create efficient internal control system,so that the development projects and development goals of real estate enterprises can maintain the concept of sustainable development.Accounting internal management and control plays an important position in the internal management and control of real estate enterprises,which can effectively reduce the basic cost of real estate enterprises,enhance the competitive advantage of real estate enterprises in the market,and then ensure the real estate enterprises to achieve the expected goal.The paper deeply studies,summarizes and concludes the creation and improvement of accounting internal control system of real estate enterprises,expecting to provide some reference for the development of real estate enterprises.
Keywords:real estate enterprises  accounting internal control system  creation  improvement
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