Case Analysis Of Internal Control In X Real Estate

In the 21 st century,riding on the rapid development of China's economic situation,the real estate industry also ushered in the rapid development and even become one of China's national economy pillar industry.With a series of property market regulation and control policies,real estate business competition increasingly heated,and the survival of the fittest is also more frequent.In this context,more and more real estate companies will focus on the internal control of enterprises,reduce and effectively control the cost of the project to ensure that the company in the real estate market is in the competitive position.Real estate industry internal control is in order to fully play the role of management system,to efficiently access and use the capital,to achieve the initial business objectives,and implement a variety of supervision and containment means,form,system and ideas.The Ministry of Finance and other five ministries issued the "basic norms of internal control" and its supporting guidelines,which are important document for the real estate enterprises and the policy basis for this article.Based on theories and cases,the paper takes the X REAL ESTATE for example and researches its internal accounting control.First of all,this paper puts forward the background,purpose and significance of the research on the internal control of real estate development enterprises,and teases the related literatures,and makes a statement on the research methods,research ideas,research innovations and shortcomings,which is the prerequisite background of the whole article.Secondly,it analyzes the connotation,elements and objectives of internal control,and points out the characteristics of the real estate development industry and the key link of the internal control of the real estate development industry,laying the foundation for the analysis of the internal control of X REAL ESTATE.Then,on the basic situation of X REAL ESTATE,organizational structure and internal control of the status,to find and put forward the company's internal control problems.Finally,according to the relevant problems in the internal control of X REAL ESTATE,the author analyzes the causes and puts forward the countermeasures to improve the X REAL ESTATE internal control system.