A Study On The Internal Control Of Real Estate Company

In recent years, the real estate industry develops rapidly, accompanied by sharp increase of real estate companies, and market maturation with intense competition. Since2011, the China central and local governments have issued a series of regulatory measures to curb the excessive growth of the real estate industry. Under the situation of dramatic changes from external environment and increasing competition within the industry, real estate companies have to take measures to mitigate risks in order to ensure healthy and sustainable development. The top priority among the risk mitigation measures is to strengthen the internal control and management. Internal controls can ensure the realization of the company’s business goals. Internally, good internal controls can optimize business processes, improving management efficiency. Externally, good internal control can strengthen risk prevention, and enhance the competitiveness of the company itself.In this thesis, based on the related theory of domestic and international research on internal control, the condition of the internal control of company A was investigated. The author found the existence of several problems related to internal control system. Then the causes were further analyzed. Finally, measures were proposed to improve the internal control system for company A. This study might provide a good reference for construction and analysis of internal control system of other small and medium sized real estate companies.