Research On Internal Control Evaluation Of YD Real Estate Company

In recent years, with the rapid economic development, domestic and foreign financial fraud, fraud and other illegal acts began to appear frequently. These illegal acts not only make the company suffered huge losses, but also caused confusion in the capital market. The real estate industry is a capital intensive enterprise with high investment and high risk. In recent years, China's real estate market frequently appear overheated market, real estate, real estate bubble and other issues. The government began to introduce restriction, credit tightening and other regulatory policies. It is not difficult to see that the risk of the real estate industry continues to increase. Therefore, it is an urgent and necessary task to strengthen the research on the internal control evaluation of real estate enterprises, to reduce the operating risk and to maintain social stability.This paper first analyzes the status quo and existing problems of YD Real Estate Company internal control. The author combs and summarizes the methods and procedures of YD Real Estate Company's internal control. And then analyzes the main problems existing in the internal control work, and its impact on YD Company. Secondly, build the internal control evaluation index system of YD Real Estate Company. According to China's "basic norms of internal control" and "internal control evaluation guidelines", combined with the actual situation of internal control in YD company, and listen to the leadership of the proposal to build internal control evaluation index system of YD Real Estate Company. Then,build the internal control evaluation model of YD Real Estate Company. According to the internal control evaluation index system of YD Real Estate Company, the weight is determined by analytic hierarchy process (AHP), and the evaluation model is constructed by fuzzy comprehensive evaluation method. Finally, the paper puts forward the improvement measures and suggestions of internal control of YD Company. The author design a questionnaire to collect data, evaluated by fuzzy evaluation method, and through the analysis of evaluation results, find out the existing internal control problems of YD Company, aiming at put forward reconstruction measures and suggestions. The results show that this research is helpful for YD Company to recognize the deficiencies in internal control and improve the level of internal control. At the same time, it also provides reference for the internal control evaluation of other companies in this industry.