房地产开发企业内部控制存在的问题与对策探析

Analysis of problems and countermeasures of internal control of real estate development enterprises

受房地产行业特性的影响,房地产开发企业由于项目较为分散,且资金投入过大、风险较高,受到政策影响较为明显等原因,所面临的市场竞争压力一直都很大,内部控制开展难度也比较大。文章通过对房地产开发企业加强内部控制的重要性进行分析,重点对企业当前造成内部控制无法顺利落实,有效性不足的具体问题进行梳理,并结合实际需求给出对应的优化措施,以期能够为企业加强内部控制管理提供参考。

Affected by the characteristics of the real estate industry,real estate development enterprises have always faced great mar-ket competition pressure and difficulty in carrying out internal control due to the scattered projects,excessive capital investment,high risks,and obvious policy impacts.By analyzing the importance of strengthening internal control in real estate development enterprises,this paper focuses on sorting out the specific problems of enterprises that cannot be smoothly implemented and insufficient effectiveness of inter-nal control,and gives corresponding optimization measures based on actual needs,hoping to provide reference for enterprises to strengthen internal control management.