Establish Internal Control Evaluation Index System in Real Estate Enterprises

Real estate enterprises of China is a high debt, low cash flow, high-risk capital-intensive industry. Most of them have a weaken sense of internal control and they can't implement the internal control systems very well. According to the internal control elements,this paper uses the methods of internal control evaluation to establish a set of internal control evaluation index system for real estate enterprises (ICEIS). This index system includes 33 specific indexes, covering all aspects situation of real estate enterprises internal control, so this makes it had an adequate reference value. This special index syetem will promote the real estate companies to establish a perfect internal control system and promote long-term development of real:estate companies. The special internal control evaluation index system for real estate companies also provide a reference value for the public investors and creditors.