Problems And Improvement Suggestions Of Internal Control In Real Estate Enterprises

Internal control refers to a series of standardized procedures and management methods established to ensure the healthy and stable development of enterprise operation under certain resources and environment.As the five elements of internal control,internal environment,risk assessment,control activities,information and communication and internal supervision support each other,which contributes to the effectiveness of internal control.The establishment of effective internal control mechanism can enable enterprises to maintain their core competitiveness.At present,China’s real estate is in the stage of extensive to fine transformation.Sound and perfect internal control can help real estate enterprises avoid risks,reduce unnecessary costs and expenses,and enhance the competitiveness of enterprises.Real estate is a typical capital intensive industry and is greatly affected by government policies.With the continuous implementation of regulatory policies such as "no speculation in real estate","two red lines",the financing end and sales end of real estate are limited at the same time,resulting in increasingly difficult operation.Therefore,more and more real estate enterprises avoid risks and improve operation efficiency and effect by improving internal control.This paper mainly adopts the literature research method and investigation research method.This paper finds that the internal control of China’s real estate enterprises has made great progress in theory and practice in recent years,but it is still far from fine management.Through the investigation and Research on the internal control of JY company,this paper analyzes the internal control of the company from the two dimensions of company level and business level,and finds that the company has problems in many aspects of internal control,such as organizational structure,internal control subject consciousness,pricing,payment collection,budget,expense management,etc.Combined with the problems found.this paper formulates the corresponding rectification plan,and puts forward relevant rectification measures from the two dimensions of company level and business level,hoping to help improve the follow-up construction of JY enterprise internal control mechanism and provide reference for other enterprises in China’s real estate industry to optimize internal control by using the research results of this paper.