房地产新周期下房地产开发贷款风险审计研究  

Research on real estate development loans audit under the new real estate cycle

作　　者：陈超 Chen Chao(Jiangsu Railway Group,Nanjing,Jiangsu,210049)

机构地区：[1]江苏省铁路集团有限公司,江苏南京210049

出　　处：《市场周刊》2023年第9期120-124,共5页Market Weekly

摘　　要：文章从房地产新周期这个大背景出发,分析了房地产开发贷款的风险传导机制、政策现状,进一步提出了房地产开发贷款审计应关注的重点,并以按工程进度发放贷款这个风险点的审计实务为例,详细阐述了按工程进度发放贷款的概念和内涵,提出了未按工程进度发放贷款的四种主要表现形式,指出了审计实践中的四个常见认识误区,探讨如何开展房地产开发贷款风险审计。This paper analyzes the risk transmission mechanism and policy status of real estate development loans,from the background of the new real estate cycle.For further,it indicates the focus of real estate development loans audit.It takes the risk points of granting loans according to the progress of the project as an example,to demonstrate how to audit real estate development loans.It explains the concept and connotation of granting loans according to the progress of the project,and indicates four manifestations of granting loans not according to the progress of the project,points out four common misunderstandings in audit practice.

关 键 词：银行内部审计 房地产开发贷款审计 按工程进度放款 

分 类 号：F239.45[经济管理—会计学]