Research On The Internal Control Of Real Estate Development Enterprise

Enhancing and improving the internal control mechanism of enterprise can promote itsadvantages in the social competition. A successful enterprise must have a complete andefficient supervision and restriction mechanism, to be more highly valued management layer.Now many enterprises competing in excitation wave appeared an iron truth: improving theinternal control mechanism, being familiar with the risk consciousness in trade, guardingagainst all kinds of risks, are the inevitable premises of a successful enterprise.The real estate industry in China has experienced more than twenty years of rapiddevelopment. Especially since twenty-first Century, it becomes the country’s new economicgrowth and consumption points, pulling the entire country’s rapid economic growth,enhancing steady development of peripheral industry, and greatly improving the livingstandard of people. But with the passage of time, some inherent problems are revealed, suchas the internal control of the real estate development enterprise is relatively weak, theaccounting information has lost its original meaning. All above of the reasons lead to the poormanagement and low efficiency of the real estate development enterprises. Finally, the healthydevelopment of enterprises has been hindered. Nowadays, real estate development enterprisesin our country have two facts. Firstly, they lay too much stress on project planning instead ofinternal management. Secondly, they lay too much stress on expanding scale instead ofcontrolling cost. For the enterprise can enhance the strength, steady development, to create agood operating environment, improve their ability of resisting risks, how to manage theenterprise internal control is the enterprise of real estate of our country at present the focus.Research on internal control of real estate development enterprise is of practical significance.In the development of internal control course, and based on carding system of theinternal of framework, studying the domestic and foreign research gets beneficialinspiration.Ineffective internal control has played an important role which leads to financialrisk; the main reason of leading to the business risk of enterprises is that internal controlsupervision system is not in place.Because of different types of enterprises, the concrete problems of the internal controlare different. Based on the research and finance practice of the W real estate development(Group) company, and collecting the recent relevant information, we have concluded thatconsciousness of internal control is weak, system of control is diseased, executive quality isnot high, supervisory mechanism us is changed infirmly and so on, which can be found alarge number of existence in the real estate development enterprise. Therefore, theestablishment and improvement of real estate development enterprise internal control is the requirement of government statutory, enterprise owners, managers and other stakeholders.Because of the particularity of real estate development enterprises, purchasing andpayment is the focus of its internal control. From the actual situation of the W group, we havediscovered the insufficient in internal control of purchasing and payment, which includes thatmanagement system is not perfect, structure and position setting is not scientific, the scope ofpurchasing is not specification, construction process control is ineffective, the paymentcontrol of project is not in place and so on. Based on the analysis of the causes of problem, wehave redesigned the purchasing and payment control system, and put forward the controlmeasures to guarantee operation system, and the practical application result is very apparent.The design of control system of purchasing and payment is only from the W group.situation, although the effect is obvious, it is not suitable for other enterprises. Universal andpractical internal system will be the direction of future research.