The Research On Internal Control In China Real Estae Network

Internal control is both old and young research topic. Internal control within the containment originated the idea, the original theoretical form is the accounting control theory. With the progressive development of human society, the theory of internal controls are constantly being given new content, not limited to the accounting field, and involves all aspects of the organization. In Western society, the internal control theory has developed more mature, has formed a relatively complete theoretical system, and our internal control of the relatively late, there are many areas that require exploration and research.After the reform and opening up, China’s business organizations abroad, begin thinking of the world’s advanced management, internal control as a key link in corporate governance and management of important initiatives, development and growth in the enterprise has a pivotal role. The current deepening of the internal control is a modern enterprise system reform, promote the importance of ensuring modern property rights system, improve the corporate governance structure is an important measure.This article studies the theory of internal control, the development stage of internal control described in detail to explain the definition of internal control and the relationship between the five elements. Internal control in both the Western theory of production basis for the theory to Sunco Group’s internal controls as the empirical study, using the theory of internal control of the West, combined with the internal control of the latest research on the company internal control system analysis, from the corporate governance structure, corporate culture, human resource policies and other aspects of the paper analyzes five areas of internal control through in-depth study to identify improvements.