不動產經紀業管理條例對不動產代銷公司內控管理影響之研究－以H代銷公司為例

台灣人喜愛購買房地產，交易往往是透過居間者在買賣間傳遞訊息達到成交，買賣糾紛事件也多由居間者所致，早年無法可管居間者之責，導致買賣雙方受到損害時，對已收有報酬的居間者告貸無果，因此，政府為建立不動產交易秩序，保障交易者權益，促進不動產交易市場健全發展，於1999年制定了不動產經紀業管理條例（簡稱本條例），於是本條例自此成為不動產代銷業及仲介業者的從業圭臬。本研究的主題以代銷公司受不動產經紀業管理條例規範對公司內控管理的影響探討並以H代銷公司為例，分析並探討預售制度與代銷業之沿革及其依存關係、不動產經紀業管理條例對不動產代銷公司的規範及自實施起影響不動產代銷公司的內控管理為何？研究方法以Ｈ代銷公司的內控管理影響作為個案分析，輔以焦點團體訪談法對Ｈ代銷公司及委託銷售業主等相關人員進行訪談而得出H代銷公司受影響的內控管理的問題及造成的管理困境、隨外部環境變化H代銷公司未來的內控管理策略、為提升不動產交易的公平與安全，對於不動產經紀業管理條例的未來發展及策進提供建言。期盼台灣人購屋時所偏愛的預售制度及專售預售屋的代銷公司能獲得消費者支持得以繼續存在，也期望代銷業界模範生，能持續並更精進其公司內控管理，除了銷售行為不違反法令外，也能培育出更多優良並具專業能力的代銷從業人員，讓政府、委銷業者、消費者等認同代銷公司在不動產行業中重要的功能。

關鍵字

不動產代銷業；不動產經紀業管理條例；公平交易法；海悅國際；預售屋；內控管理；焦點團體訪談法

並列摘要

Taiwanese people like to buy real estate, and transactions are often achieved through the mediator’s message between the buyer and seller. The transaction disputes are mostly caused by the mediator. In the early years, the responsibility of the mediator was not manageable and the buyer and seller were harmed. The paid intermediary has no way to get loans. Therefore, the government established real estate in 1999 in order to establish real estate transaction order, protect the rights and interests of traders, and promote the sound development of the real estate transaction market. The Brokerage Management Regulations (referred to as the Regulations), so this Regulation has since become the practice standard for agents or intermediaries. The subject of this research is to discuss the influence of agency sales companies on the company's internal control management by the management regulations of the real estate brokerage industry, and take H agency sales company as an example. Analyze and discuss the evolution and interdependence of the pre-sale system and the agency sales industry, the important regulations of the real estate brokerage management regulations for real estate agency sales companies, and the internal control management of which projects have affected real estate agency sales companies since implementation? Using H agency sales company as a case analysis method, we will conduct focus group interviews with related personnel such as H agency sales company and entrusted sales owners to find out the management problems of H agency sales company, which is regulated by laws and regulations, and the management dilemma and follow-up caused by the real estate agency sales company. Changes in the external environment, the future internal control management strategy of the H agency sales company, to improve the fairness and safety of real estate transactions, and provide suggestions for the future development and strategy of the real estate brokerage management regulations. I hope that the pre-sale system preferred by Taiwanese when buying houses and the consignment companies that sell pre-sale houses can continue to be supported by consumers. I also hope that the model students in the consignment industry can continue and improve their internal control management. In addition to sales behavior In addition to violating laws and regulations, it can also cultivate more excellent and professional consignment practitioners, so that the government, consignors, consumers, etc. can recognize the important functions of consignment companies in the real estate industry.