房地产业是我国国民经济的支柱型产业，对拉动我国GDP增长和增加地方财政都做出了重要贡献。然而，由于面对国家调控和更加规范的市场，房地产上市公司出现经营困境。为了保证该类公司可持续发展，从长远来看，提升房地产上市公司的核心竞争力，包括财务能力才是长久之计。本文从内部控制角度入手，研究房地产上市公司的内部控制对财务能力是否有影响，以此为房地产上市公司提升核心竞争力提供参考意见。 本文采取的是理论与实证相结合的研究方法。首先对国内外内部控制与财务能力研究文献进行总结梳理，再结合二者相关研究理论，分别设立内部控制和财务能力指标，并提出假设；然后选取沪深两市70家房地产上市公司三年的数据作为研究样本，将内部控制的五大控制要素（内部环境、风险评估、控制活动、信息与沟通和内部监督）与财务能力的各个能力（盈利能力、偿债能力、营运能力和发展能力）分别回归。 经过实证分析得出结论：我国房地产上市公司的内部控制与其盈利能力、营运能力及发展能力之间的关系都是不显著的，但是与其偿债能力之间是呈显著正相关关系的。针对该结论，本文提出五条建议告知房地产上市公司，为了提高偿债能力，需要在内部控制的哪些环节进行改进以及如何改进，具有较强的实用性。

Real estate industry is the pillar industry of the national economy, the GDP in our country and increasing local governments have made an important contribution. However, facing of market regulation and more specifications, listed real estate company is in trouble. In order to guarantee the sustainable development of the company, in the long run, increasing the real estate listed company's core competitiveness, including financial ability is a long-term solution. This article is from the perspective of internal control, the real estate listed companies' internal control is influential to the financial ability, in order to promote the core competitiveness of the real estate listed companies. This article is the combination of theoretical and empirical research method. First of all, the internal control and financial capacity research at home and abroad were reviewed and summarized, combining the two related research theory, set up internal control and financial capacity index respectively, and puts forward assumptions; Lastly, 70 listed real estate companies three years of data as the research sample, the internal control of the five control elements (internal environment, risk assessment, control activities, information and communication and internal supervision) and financial capacity ( profit ability, debt paying ability, operation ability and development ability) are regressioned respectively. Through empirical analysis, the author concluded that: the internal control of listed companies of real estate in our country and its profit ability, operation ability and the development ability is not significant, but it is a significant positive correlation between the internal control of listed companies of real estate and debt paying ability. According to this conclusion, this paper proposes five suggestions to inform the real estate listed companies, in order to improve the solvency, in which link to improve the internal control and how to improve, with strong practicability.