On Reconstruction of Real Estate Enterprises’ Internal Control System under Current Situation

摘要：

With the unceasing deepening of the economic crisis, the real estate enterprise of our country suffers losses, it tests not only the rationality of the exterior operation mechanism of the entire real estate profession, but also the healthy and validity in the construction and operation in each real estate enterprise internal control system. This paper integrates service characteristic and management pattern, analysis the current situation of the real estate enterprise in our country and the problems in internal control system. According to the COSO framework and the new enterprise internal control standard in 2008.The paper establishes an applicable internal control system to solve the current problem which describes above.

关键词： real estate enterprise internal control system COSO framework

作者: LI Ying SU Mengjia FAN Qinliang

作者单位: School of Management, Harbin Institute ofTechnology, Harbin, China 150001 School of Management, Harbin Institute ofTechnology, Harbin, China School of Management, Harbin Institute of Technology, Harbin, China 150001

会议类型: 国际会议

会议名称: 2009 International Conference on Construction & Real Estate Management(2009建设与房地产管理国际会议)

会议地点: 北京

会议语种:英文

页码: 546-549

在线出版日期: 2009-11-05（万方平台首次上网日期，不代表论文的发表时间）