一、房地产企业内控管理现状中国房地产行业近十几年取得快速的发展,形成了如“万保中恒”等一批大规模上市房企,也形成了大批中小规模的非上市房企,企业规模、管理水平大不相同。目前,房地产企业的内部控制管理水平高低不一,通常上市大型房企内部控制重视程度较高,相对中小规模企业重视程度低,国有企业重视程度较民营企业高,总体受发展规模、企业性质、企业文化等多种因素的影响。总体来说,房地产企业内控管理存在一定的问题,概括为两方面: I. Status of Internal Control of Real Estate Enterprises China’s real estate industry has witnessed rapid development over the past decade, forming a number of large-scale listed real estate enterprises such as Wanbao Zhongheng and a large number of small and medium-sized non-listed real estate enterprises , Enterprise size, management level is very different. At present, the level of internal control management of real estate enterprises varies from one level to another. Generally speaking, the internal control of large-scale housing enterprises listed on the market is more important than the small and medium-sized enterprises. The priority attached by state-owned enterprises is higher than that of private-owned enterprises. Corporate culture and many other factors. Overall, there are some problems in the internal control of real estate enterprises, summarized in two aspects: