Research On Internal Control Evaluation System In Real Estate Companies Based On Corporate Social Responsibility View

In the last ten years, the real estate industry of China has experienced a rapid development process and become a pillar industry in national economy. However, with tremendous economic benefits, real estate companies also has made social issues that can not be ignored, as construction quality, environmental pollution, occupational safety, against the legitimate rights and interests of workers, etc. The reason is the situation of rapid development of real estate enterprises incompatible with the situation of social responsibility. Real estate enterprises just pursue profits and ignore to fulfill the social responsibility. With the increasing of degree of state regulation, real estate business sales cold and gradually go into the winter, so fulfilling social responsibilities, establishing a corporate image and making effectiveness of internal control has become the unavoidable reality. Since the systems of internal controls exist, they are bound to carry out monitoring and evaluation. By the results of monitoring and evaluation, we can determine whether the design defects, perform effectively and need change with the environment. Therefore, with combining organic social responsibility and internal control evaluation, value judgment can prompted real estate enterprises to strengthen management on internal control from the perspective of social responsibility, which has a great practical significance for real estate enterprises to maintain their core competitiveness and ultimately achieve the sustainable development of enterprises and society.This paper first discusses the concept of corporate social responsibility, makes a new connotations resolve and analysis the motives of the corporate social responsibility, content and meaning; overviews internal control, detailed analysis the concept of internal control evaluation, standards, methods, etc, and discusses the existing internal control evaluation model, then under the guidance of strategic thinking in the corporate social responsibility, this paper combines organic the theory of corporate social responsibility and of internal control evaluation, can establishes and subdivided the new six dimensions, selects related indicators to establish a more rational, comprehensive and systematic measurement model of internal control evaluation system. This paper uses experts scoring and AHP to determine indicators’ weights at all levels and builds the set of fuzzy evaluation, then calculates the index scores of the enterprise internal control evaluation, which based on corporate social responsibility. Finally, this paper verifies the scientific validity of the system by making the empirical analysis to firm A.