Research On Internal Control Of H Real Estate Company Under The Orientation Of Comprehensive Risk Management

With the rapid growth of the real estate market,the real estate industry has fallen from the “golden age” into the “silver age”,the real estate business differentiation is becoming increasingly evident,the industry pattern is facing reconstruction.Over the past two years,the major cities “the most expensive land acquisition” appeared frequently,mergers and acquisitions has become one of the most important means to maintain the scale of a large real estate enterprises,but at the same time,more and more small and medium real estate companies trapped in creditcrunch.Thesteep rise in operating pressure,a variety of business risks,and financial risks continue to emerge.Degree of risk and risk category is increasing.The company bankruptcy or annexation events have occurred.Therefore,to strengthen the internal control,and to prevent risk have become urgent problems to be solved for small and medium real estate companies in the development.There are many normative measures in the theoretical and practical circles to strengthen internal control and risk management,but these two types of normative measures are often independent and have limited implementation.In this context,this paper adopts the method of literature research and field research,based on internal control and comprehensive risk management theory,through the theoretical analysis and the relationship analysis to analyze and evaluate the internal control of the H Real Estate Company,and finally puts forward suggestions and safeguards about the internal control system of comprehensive risk management of H Real Estate Company.This paper firstexpounds the background and significance of the research,introduces the literature review,research content,research ideas and innovation,and so on,and then comprehensive risk management and internal control and the relationship between the two described,the theory with practice.Through the five elements that the control of the environment,risk assessment,control activities,information and communication,internal supervision to analysis the status of H Real Estate Company,pointing out the existing problems,then in the comprehensive risk management guidance,the risk warning mechanism,risk assessment,risk response mechanism for embedding,the internal control system of H company for construction,and puts forward the safeguard measures.Finally,this paper introduces the research conclusions,limitations and prospects for the future.According to the reference of a large number of literatures,combined with the investigation and practice,this paper studies the internal control system of H real estate enterprises under the orientation of comprehensive risk management.Not only disclosing the problems of internal control of H company and making suggestions,but also could be a reference for other small and medium sized real estate enterprises to improve their internal control system.