浅论房地产企业内部控制

无论是国际经济金融环境压力，还是中国的经济增长动力不足，都在暗示2012年的经济可能进入一个下行的周期。政策面依然将是决定房地产市场走势的最重要因素。面对紧缩的货币环境、限购、限贷、限价等严厉的房地产调控和快速增长的保障房供应，商品房成交价量陷入下行趋势，市场形势复杂、严峻。加强房地产企业内部控制建设是从严管理企业，实现管理创新，提高经营效率，防范各种风险，实现经营方针和目标的有效手段。通过对房地产内部控制原则及必要性的分析提出了在房地产开发流程中的主要控制措施。

Theory On Internal Control In The Real Estate Enterprise

Whether the international economic and financial environment pressure or domestic economy grows dynamical inadequacy suggests that the economy may enter a downward cycle in 2012. Policy is still the most important factor which will determine the trend of the real estate market. In the face of tighter monetary environment, limiting the purchase, credit limit, limit and strict regulation of real estate and the rapid growth of the low-income housing supply, housing price quantity fall into a downward trend, market situation is complex and severe. Strengthening the construction of internal control in the real estate enterprise is effective means to manage enterprise strictly, innovate in management, improve management efficiency ,prevent various risks, achieve business objectives and goals .Through the internal control principle in the real estate and the necessity of analysis , the paper presents the main control measures in the real estate development process.