Research On Internal Control Of Chinese Real Estate Enterprises

Internal control system is an important part of modern enterprise management, the correct understanding of the internal control, to strengthen enterprise management, maintenance and property safety, improve economic efficiency, has very important practical significance.The real estate industry itself has the characteristics of the product is not mobile, long production cycle, capital intensive, business services and high risk, etc., facing a large market, policy, capital risk. In recent years, in order to adapt to the rapid development of the real estate market, many real estate enterprises choose the expansion of the scale, which also requires enterprises strengthen norms and management to its employees, capital, risk and internal control is the most effective a modern management method at present to meet market demand and development of. Therefore, to strengthen the real estate enterprise internal control, improve the internal supervision mechanism, enhance the ability to resist risks, it is particularly urgent and realistic.Based on the real estate industry leading enterprises- WK enterprise a, for example,by combining its own actual situation, analyzes its present situation in the construction of internal control, found in its internal environment and the internal supervision of emphasis, and established a comparatively complete, which has its own characteristics, the current situation of internal control. But through analyzing its internal control system, and found that the implementation status and effectiveness of internal control is not optimistic, and combining with the "W" treasure, found its management internal control consciousness, stock ownership and corporate governance structure and information and communication and so on also there is a big problem, in addition, although the key deployment in terms of risk prevention and control, but there are still shortcomings.According to WK of more than a internal control problem, this paper puts forward some corresponding improvement measures, including management of change management philosophy, managerial risk awareness; Perfect governance structure, especially to optimize ownership structure, focus on enterprise management; Through the enterprise structure flat, for the enterprise internal information communication to build high quality environment, improve employees sense of responsibility; Sound risk control system, in addition to the managers, more should enhance the consciousness of the risk of all employees, perfect the risk early warning system and response measures, improve the WK of enterprise internal control, a hedge the risks of the enterprise.