Discussion On The Performance Auditing Of The SY Real Estate Enterprise

Since the reform and opening up of,China has vigorously developed a market economy.Meanwhile,the real estate industry is also under constant development,and it has become an important role of China's economic construction.Real estate business management mechanism has also been adapted to the development of the market economy wave.Pursuing of self-management,self-financing,real estate enterprises have broken the past blind business philosophy of pursuing high profit,and been paying more and more attention to the economic benefits of enterprises,such as making the right decision for efficiency,how to strengthen the management of enterprises to improve the efficiency of enterprises and how to improve the existing economic model to improve competitiveness and so on.In the context of the rapid development of the real estate industry,many real estate companies have entered the market and finished the completion of joint-stock reform to attract a lot of investment in society,so the interests of real estate enterprise and what of these investors are closely related.Real estate company concern Economic benefits,and investors are also very concerned about how real estate companies make full use of their resources.Considering their own interests,investors are not satisfied with the traditional financial statements audit,but to raise the real estate business higher level requirements,such as investors are concerned about whether the real estate business use of resources is economic,whether it is highly efficient and whether it can produce more effects and so on.Based on this demand,the performance audit is just to meet the needs of both investor and company.Performance audit can check whether the real estate company achieve the established objectives,and it evaluates the effectiveness of real estate companies.At the same time,our government,enterprises and the masses are paying more and more attention to the economic efficiency audit.Because of the change of the audit direction,transformation of the audit of the real estate industry has become a trend and guidance.The Performance audit of real estate enterprises is different from the previous financial audit.Performance audit is to improve the economic efficiency of enterprises,as a direct target.It focuses on factors that affect the economic efficiency of enterprises,then to propose solutions or recommendations to improve the efficiency of enterprises based the audit result.The development of Performance audit is also a kind of reform for the audit industry.The audit method,audit scope and audit content of the audit are different from the traditional financial audit.At the same time,the Performance audit will promote the reform and development of the social supervision mechanism and make China's social supervision mechanism more diversified.From the micro side,this article can consolidate practitioners' understanding on real estate enterprise performance audit,such as investors and company management,so as to improve the service efficiency of resources and management quality of enterprises.On the other side,the research of performance audit in China is remaining on theory currently.There are a lot of performance audit researches for the whole economy market of China,but few of them are for the performance audit of the real estate enterprises.Therefore,it is necessary to study the performance audit of real estate enterprises.The main research way of this paper is case study,combining with theory.Based on the case of performance audit of the SY Real Estate Enterprise,from the view of inner audit,this paper follows steps of discovering problems of the SY Real Estate Enterprise,discovering factors that lead to these problems and putting forward suggestions and countermeasure for these problems.There are six parts in total for this paper.The first part is introduction.The second part is a summary of the theory of the performance audit of real estate enterprise,mainly to introduce the meaning and features of real the estate enterprise performance audit,main elements of the estate enterprise performance audit and main factors those with impact to the estate enterprise performance audit.The third part is a summary and main problems of the performance audit of the SY Real Estate Enterprise.This part introduces four problems of the performance audit of Ti Ya Na Wan project,including inappropriate audit scope,auditors' ability cannot meet the requirements of audit,unscientific audit indexes and an audit result with no practical effect.The fourth part discusses factors those lead to performance audit problems of the SY Real Estate Enterprise.I will analyze the performance audit system,the auditor's ability,audit method and the awareness for performance audit of the SY Real Estate Enterprise in this part,and indicate shortage of these factors.This part also gives an explanation for the performance audit problems of the SY Real Estate Enterprise in detail.The fifth part indicates suggestions for improving the performance audit project of the SY Real Estate Enterprise,including improving performance audit environment,setting up an efficient performance audit department,improving the performance audit index system and setting up principle for performance audit management.All suggestions are trying to build up a complete performance audit mechanism,then make performance audit work well for the SY Real Estate Enterprise so as to improve the economy effectiveness of the SY Real Estate Enterprise.The sixth part is the conclusion for this paper.It includes the summary of this paper and an expectation for the performance audit of the real estate enterprise.The main purpose of this paper is to analyze and research the performance audit of the SY Real Estate Enterprise,then to support experience for performance audit of other real estate companies and following researches,also to facilitate the development of the performance audit in China.