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.