Research On The Effectiveness Of Internal Control Of Greenland Group Under The Goal Orientation

Since the concept of internal control was put forward,internal control has become an indispensable and important topic in the theoretical and practical circles.Effective internal control is an important support for the sound operation of enterprises and a reasonable means to deal with risks,while the evaluation of the effectiveness of internal control is an important supplement to improve internal control.At present,listed companies mainly use the means of self-disclosure of internal control reports when conducting self-evaluation of the effectiveness of internal control.However,most of these reports are written descriptions,and the evaluation results lack objectivity,which leads to the inability of relevant information users to achieve more intuitive and standardized judgments.Therefore,it is extremely important to establish and improve the internal control effectiveness evaluation index system.At the same time,the research on the effectiveness evaluation system of internal control has divided into many different perspectives and lacks a unified standard.Compared with other views,the analysis of the effectiveness of internal control based on goal-oriented has higher comparability and operability.Therefore,this paper establishes an evaluation system of the effectiveness of internal control based on goal-oriented.In addition,the real estate industry has always been the pillar industry of China’s economic development,and also the key industry subject to intensive regulation and control of national policies.As a means of restriction and adjustment,the effective operation of internal control is of great significance for promoting the long-term operation of real estate enterprises,protecting the legitimate rights and interests of investors and maintaining the stable development of the capital market.However,the implementation effect of internal control of enterprises has not reached a relatively ideal state at present.It is still a major test for real estate enterprises to really apply internal control to the operation of enterprises and effectively implement it.Therefore,based on the evaluation of the effectiveness of internal control of real estate enterprises,it is of great significance for real estate enterprises to analyze the existing deficiencies and carry out targeted rectification to avoid the risks caused by policy regulation and market fluctuations and achieve high-quality sustainable development.This paper takes the realization degree of internal control objectives as the logical starting point,takes Greenland Group as the research object,refers to the existing research results at home and abroad,based on the principles of systematicness,importance and comparability,and combines the industry characteristics and policy requirements,from the five dimensions of legal compliance objectives,financial reporting objectives,business objectives,asset security objectives and strategic objectives,The evaluation index system of the effectiveness of enterprise internal control under the guidance of objectives is constructed.After that,this indicator system is used to evaluate the effectiveness of internal control of Greenland Group in 2017-2021 by combining the basic situation of Greenland Group and the current situation of the industry,with the help of analytic hierarchy process and fuzzy comprehensive evaluation method,and finally get a quantitative evaluation result.The research and analysis found that the internal control of Greenland Group is effective as a whole,but there are still deficiencies from the perspective of the five objectives,including the existence of multiple indictments,poor asset security,and failure to meet the policy and regulatory requirements,and the main business profit margin and capital accumulation growth rate less than expected.By analyzing the factors that affect the realization of the internal control objectives of Greenland Group,this paper further puts forward targeted optimization suggestions for its internal control,and improves the realization of the legal compliance objectives by sorting out the causes of the complaint,carrying out targeted rectification,strengthening the awareness of law-abiding and strengthening the internal management;Improve the realization of financial reporting objectives by strengthening internal supervision and improving the authenticity and integrity of financial reports;Improve the realization of asset safety objectives by strengthening collection management,establishing customer credit system,adjusting marketing strategies,and promoting inventory de-cycling;Improve the realization of business objectives by optimizing the debt structure,improving the solvency of enterprises,strengthening project management,and ensuring the quality of business profits;Through timely adjustment and adaptation,adapting to changes in the market environment,following up diversified operations and consolidating core competitiveness,we can improve the degree of realization of strategic objectives,and thus provide reference for enhancing the effectiveness of internal control of Greenland Group.