Research On Internal Control Of Y City Yufu Real Estate Company

Since the marketization reform of the housing system in 1994,China's real estate industry has flourished.According to the statistics from the National Bureau of Statistics,the national commercial housing sales area reached 1.486 billion square meters,with sales of 12.95 trillion yuan in total from January to November in 2018.The real estate has become one of the important components of the national economy.The development of the real estate industry is not only related to the people's life happiness index,but also related to the city's development potential and competitiveness,as well as the country's macroeconomic and financial stability.Therefore,the healthy and stable development of real estate enterprises is particularly important.If the real estate enterprise can establish a thorough internal control system,it can not only effectively improve the performance of the company's management,but also play a role in the stability of the national economy.Large real estate enterprises can establish a thorough internal control system because of their strong financial strength,relatively perfect management system,and statutory periodic disclosure.For small and medium real estate enterprises that do not have strong strengths and mandatory external constraints,how to adapt to the changing market environment and economic environment actively to cope with various problems and risks in the business process has become a realistic problem.This paper analyzes the status quo of internal control management of Yufu Real Estate Company,combines domestic and foreign internal control research theory,adopts methods such as literature synthesis method,investigation interview method and comparative analysis method;and deeply analyzes the existence of internal control management of Yufu Real Estate Company.The internal control mechanism is not perfect,the internal control objectives are divergent,the risk assessment is insufficient,the risk response is insufficient,and the internal information and communication are not smooth.In addition,the relevant theories are proposed to formulate the problems existing in Yufu Real Estate Company.Reasonable suggestions such as a full set of reasonable internal control and unified leadership opinions.This paper analyzes the internal control status of Yufu Real Estate Company in the form of case analysis,and hopes to provide a reference for small and medium real estate companies in the process of establishing internal control system and fulfill management system.