Study On The Overall Optimization Of The Internal Control Of Small And Medium-sized Real Estate Enterprises

At present, China’s economy is in a growth phase shift, economic development has entered a new normal. The real estate industry as a pillar industry of our national economy will also enter the new normal. Accompanied by a decline in the growth rate of the market demand, the contradiction between the real estate industry high speed development period in the process of continuous highlight, increased business risk. Faced with such a complex environment, the real estate industry to adapt to the new normal, to maintain its sustainable development is particularly important.Large real estate enterprise capital strength, sound internal control system, compared to the small and medium-sized real estate enterprises, have a stronger ability to adapt to the environment, risk management process to better cope with the. In the face of changes in the external economic environment, small and medium-sized real estate enterprises to improve their ability to resist risks, in the fierce competition in the market steady and healthy development, has become a major issue to be studied. This paper selects the small and medium-sized real estate enterprises as the research object, construct the evaluation index system about the internal control of small and medium-sized real estate enterprises, the integrated use of literature research method, case analysis method, the quantitative analysis method, to study the small and medium-sized real estate enterprise internal control the overall optimization of the deductive method. Hope that through this study, can be optimized to provide theoretical and practical guidance for internal control of small and medium-sized real estate enterprises.Based on the five elements of internal control:control environment, risk assessment, control activities, information and communication, and supervision as the clue, on small and medium-sized real estate enterprises in the internal control of the common problems, on the basis of in-depth analysis, put forward the optimization measures. The general applicability of internal control based on optimization, considering the uniqueness of each and every one of the small and medium-sized real estate enterprises, this paper attempts to construct the evaluation index system of small and medium-sized real estate enterprise internal control, the effective degree of the system calculated data to reflect the small and medium-sized real estate enterprise internal control, internal control weaknesses found to help small and medium-sized real real estate enterprises, the whole internal control for more targeted optimization.In this paper, the use of deductive reasoning thought, the research and application of the general to the individual case, the small and medium-sized real estate enterprises in the H real estate enterprise, to verify the research results. With the help of the evaluation index system of internal control evaluation of small and medium-sized real estate enterprises, a relatively weak link of internal control of H real estate company, and the overall optimization of internal control. Through the case clearly shows the whole process of the overall optimization of the internal control of small and medium-sized real estate enterprises, for other small and medium-sized real estate enterprises use the research results of this paper provide reference for optimizing the overall internal control.