The Study On The Property Valuation Association Inner Control

The inner control is the product of the development of the social economy to the certain stage; it is the important methods of modern enterprises management. It has an important means to prevent the fraud and reduce the losses. The establishment and the improvement of the organization's inner control has been heatedly discussed by theoretical and practical in modern times. So does the property valuation association, the inner control is the important means to strengthen its management. In current the market economy is developing fast, how to improve the property valuation association service in the community role effectively, it is the problems of the association faced, establish a sound and effective inner control is one of the effective ways to improve its operational efficiency. Because the property valuation association in our country still in the early stages of development, not yet completely separated from the government, the relevant departments of government may impact it more or less, make the property valuation association's structure imperfect and lead the inner control system is not running smoothly. The research for the inner control in the modern organization is seldom conducted, so as to the inner control mechanism and the system. As the enforcement of the opening-up and reforming policy, the property valuation association plays an important role in market economy increasingly. So it make a higher demand to the property valuation association, it becomes vital and urgent to study the establishment of the whole inner control.The paper is through the expounding of the development and the basic theory of the inner control; defines the concept of inner control and analyses relative theoretical. Summarized the property valuation association's management characteristics and the functions of the non-profit organization. Through questionnaires, uses the literature, combination of normative study and empirical study, comparative study methods, reach the conclusion of the property valuation association's current situation, find it's inner control exists many problems, such as it's inner control environment is bad, the risk management is lag, inner control the design of inner control specific aspect and it's implementation are not proper, internal communication is poor, internal audit supervision institution has not yet been established ,and analyses the cause of the problems, summed up as following:the inherent limitations of control, legislative is serious lag, management comprehension on inner control has the deviation, inner control sense is weak, the organizational structure is imperfect can not form an effective implementation of inner control system. The paper bring forward the target, principles and characteristics of the property valuation association's inner control system, in the mean while, it references the foreign mature theory of the inner control, solve the specific construction ideas of the property valuation association, define the inner control elements contains: control environment, risk assessment, control activities, information and communication, supervision. Analyses the relationship between the elements, constructs a scientific and rational inner control framework which in accordance with the property valuation association, and runs a series of measures to protect its operation.