| With the development of social economy,people pay more and more attention to the quality of property service,but the current internal control of the property company is not perfect,the frequent outbreak of property management problems,the needs of owners can not be met,leading to the relationship between the property company and the owner is more and more tense.However,researches on internal control are mostly conducted in manufacturing,financial and other industries,and few are focused on the property industry,and the use of specific property companies as research objects is even less.Based on the above background,on the basis of the theory of five elements of internal control,through literature research,questionnaire survey,field visits and consulting company information,problems existing in the internal control of A property company and their causes are found out,and how to optimize the internal control is studied.Research results show that A property company has problems such as internal environment is not solid,risk assessment is not comprehensive,the implementation of control activities is not in place,information communication is not smooth and internal supervision is not in place.In the further analysis,it is found that it is mainly due to the lack of attention to internal control,the disconnection between the demand of the service object and the concept,the lack of risk understanding,the lack of attention to the satisfaction of the staff and the lack of incentives and punishments of the company.In view of the above problems,this paper believes that A property company should optimize internal control from the aspects of improving the internal control environment,optimizing risk assessment and strengthening control activities.The research of this paper is helpful for property management companies to improve the service level of property management and accelerate the integration of property management into grassroots social governance. |
