基于风险导向的房地产企业内部控制对策

房地产企业存在内部控制执行不力、内控监管乏力、内部控制认识片面、内部控制动力不足、内控主体素质不能满足需要等缺点。这些情况造成的综合结果就是企业现金流面临巨大风险。要缓解风险,必须遵循风险内控抓主要矛盾的原则,针对对现金流影响最大的项目前期决策管理、预算管理和对成本影响最大的采购管理加强控制,同时加强其他内控相关配套措施以保障控制的有效运行。

Improve Internal Control Measures Based On Risk-based Real Estate Company

Researchers have shown that the internal control drawbacks within the real estate industry actually lie in the shortage of executive power,poor regulation,short-sighted understanding of internal control,insufficient dominance and the major players of internal control failing to meet relevant standards.To handle this risk,we must deal with the key issue of internal control,enhancing the stage and budget control which project’s decision-making management in earlier greatly influence enterprise’s currency flow and procurement supplementary administration,which has a significant impact on cost.Other measures related to internal control should also be highlighted to safeguard the effectiveness of internal control.