| In the context of the rapid development of national economic environment,the home building materials industry rises with the trend.After years of continuous innovation and development,as well as the support of national policies,the home building materials industry is gradually moving towards a stable development direction,and has become a mature industry.However,the entry threshold of China’s home building materials market is low,and the industry saturation is gradually increasing.Since January 2010,the State Council has successively issued the "notice on Resolutely Curbing the excessive rise of housing prices in some cities"(GF [2010]No.10)and other documents,and introduced a series of real estate regulation policies and purchase restriction measures,reducing the consumer demand for home building materials products.In addition,with the popularization of big data Internet of things and the new development concept of "innovation,coordination,green,open and sharing",building materials and home furnishing products need to be further transformed and upgraded to keep pace with the times.In the face of increasingly fierce competition,the impact of real estate policy regulation,changes in the market environment,small and medium-sized home building materials enterprises to achieve sustainable development,improve the enterprise internal control environment is to strengthen corporate governance,improve the economic efficiency of the top priority.As the key link and foundation of internal control,internal control environment has laid a solid foundation for the construction and improvement of internal control system,and plays a vital role in the sustainable development of enterprises.Good internal control environment is helpful for enterprises to effectively prevent business risks and achieve healthy and sustainable development.H building materials and home furnishing company,as the first share of China’s home furnishing materials circulation industry,is the representative of China’s small and medium-sized home furnishing materials enterprises,so this paper takes H building materials and home furnishing company as an example to study.This paper first introduces the overall situation of the case company,and uses AHP to analyze the overall situation of the control environment of the case company.Secondly,combined with the method of field investigation and interview,this paper further analyzes the problems existing in the organizational structure,development strategy,human resources,social responsibility and corporate culture of the internal control environment of H building materials home furnishing company from a qualitative perspective,and on this basis,analyzes the reasons for the problems existing in the internal control environment of H building materials home furnishing company.Finally,based on the above analysis,this paper puts forward suggestions to improve the internal control environment of H building materials and home furnishing company,hoping to promote the improvement of the internal control environment of building materials and home furnishing industry,and provide reference experience for other enterprises in the industry.The research perspective of this paper is novel.With the popularity of artificial intelligence internet of things and the new development concept of "innovation,coordination,green,open and sharing" in the new era,traditional building materials and home furnishing products are facing transformation and upgrading.The research on building materials and home furnishing industry meets the development needs of the building materials industry... |
