Discussion On The Internal Control Of Capital Activities Of HX Real Estate Group

In recent years,the rapid development of real estate enterprises,it is certain that it is to promote the rapid development of China's economy,but also promote the development of related industries.However,with the speed of development,some problems are highlighted.Especially the problems exposed by financial activities.Because the real estate industry is a capital-intensive and relatively long cycle of the industry,how to do a good job of real estate business funds and control activities become the focus of the current focus on the study of real estate business funds internal control has a strong practical significance.This paper mainly adopts the literature research method,the research method,the comprehensive analysis method and the case study method.It is mainly based on the financing activities of HX Real Estate Group,the investment activities and the actual situation of fund operation,and the " 6-Funds Activities " and " Basic Standard for Enterprise Internal Control ",and use the comprehensive analysis method to analyze the specific data of the financial activities learned during the internship of HX Real Estate Group.It is found that HX Real Estate Group's fund activities have some shortcomings in the process of financing activities,investment activities and capital operation.Through the analysis of the causes of HX real estate group,the author puts forward some suggestions for the improvement.This paper is divided into five parts,the specific content is as follows.The first chapter starts from the analysis of the background and significance of the study,then elaborates the relevant theories of domestic and foreign scholars,and finally points out the research ideas and methods of this paper and draws out the framework of this article.The second chapter first discusses the meaning,objectives and characteristics of internal control of capital activities.Secondly,it discusses the main measures of internal control of fund activities,and finally expounds the theoretical basis of internal control of capital activities.The third chapter mainly studies the general situation of HX Real Estate Group,including the introduction and organization of HX real estate group.Secondly,the key control points of its internal control are discussed in detail,and then the status quo of the internal control of the group's financial activities is analyzedThe fourth chapter mainly analyzes the problems existing in the internal control of HX Real Estate Group's fund activities and the reasons for the problems.The analysis found that the group in the system design there is a lack of financing plan evaluation of the provisions of the lack of clear investment in the project accounting control system,the lack of custody of the provisions of the check,the lack of online banking payment management requirements and other issues in the implementation There is no need to develop a clear use of the plan,the feasibility of the investment project report the lack of risk assessment,monetary and capital expenditure business is not standardized and other issues.Through the analysis found that the reasons for the existence of these problems,including the relevant system is not perfect or although the system is perfect but the implementation is not strict.The fifth chapter mainly focuses on the improvement measures put forward in the fourth chapter,which makes the internal control system of HX Real Estate Group more perfect and more conducive to the future fund activities.The measures proposed in this paper mainly include improving the internal control system of capital activities,strengthening the internal control risk management measures of capital activities,paying attention to the authorization procedure of capital activities,strengthening supervision and inspection.Through the comprehensive and in-depth analysis of the internal control of the financial activities of HX Real Estate Group,this paper finds out the problems of internal control and tries to find out the specific reasons for the problems,which is beneficial to HX Real Estate Group to improve the management level and improve the operation efficiency.