Research On The Internal Control Of Purchasing And Payment Business Of AG Real Estate Company

Compared with the general corporate governance model, the family governance model has certain special efficiency in some aspects. The main performance is: the strong cohesion of the enterprise is strong; the degree of stability is high; the decision is quick;it is conducive to the establishment and growth of the enterprise; Operating costs, to maximize the value of enterprises. However, in the early stage of the development of enterprises in China,the concentration of equity has played a positive role in the development of private enterprises,but with the growing business,market competition is becoming increasingly fierce, the family of corporate governance model defects are fully exposed, the specific performance: The choice of the operator is narrow; institutionalized management difficulties; external financing difficult; the introduction and retention of outstanding talent is difficult; family unanimous boundaries unrestricted expansion. The internal control of the purchase and payment business of the real estate enterprise is an important part of the internal control of the enterprise. In this paper, the AG real estate company, for example, introduces the problems existing in the purchase payment business,analyzes the reason and puts forward the countermeasures TheOn the basis of AG's existing internal control system of purchasing and payment business, this paper summarizes the problems of internal control in AG real estate company, such as the insufficient role of company management team (including the role of professional managers in the company. (Including the internal audit mechanism is not perfect, the buyer's job is set unreasonable, the check management regulations are not scientific, etc.), the company procurement payment (the internal audit mechanism is not perfect), the company's procurement payment business internal control process design loopholes Lack of supervision of the internal control of the business (including the lack of maturity of the payment of the time and lack of supervision, the lack of supervision of the Group's funds transfer management) and so on; and from the family management model defects,the company's internal control awareness is weak,the audit committee positioning is not clear and so on Finally, we put forward the following suggestions on the internal control problem of AG real estate company's purchase payment: perfect the management mechanism of AG real estate company (including the establishment of normative non-family directors and professional managers to introduce the mechanism,clear Review (Including the optimization of the procurement staff to improve the payment business), to strengthen the AG real estate company internal supervision(including the establishment of the capital transfer management leading group, the establishment of the management of the internal control of the procurement process,Establish a large shareholder supervision mechanism, establish the internal audit risk-oriented awareness) and so on. Finally, this paper argues that internal control is not a panacea and should be made by people and calls for the establishment of a mature manager market in China that is fully functional, fully competitive, well regulated and free.