Research On The Internal Control Evaluation Of Z Listed Real Estate Enterprise

Over the last decade, there have been many domestic and foreign financial fraud cases. It has caused seriously adverse effects on the enterprises themselves and the entire capital markets. Causes of this phenomenon are many, but internal control failure is undoubtedly one of the important reasons. And ensure internal control effective on the base of internal control Evaluation. The real estate industry is a high-risk industry. After the reform and opening-up, Chinese real estate industry has been developing rapidly. But now, they are facing serious challenges and increasing industry risk. The real estate industry has a widespread concern, relating to economic development and people’s livelihood of our country. The sound and effective internal control helps Enterprises prevent risks. So, the real estate enterprises should improve internal control based on internal control evaluation. However, our country’s policies and regulations about internal control evaluation are not mature, no uniform and specific guidelines. And a lot of real estate enterprises don’t have clear awareness of internal control evaluation. Therefore, it is very urgent to strengthen the research on internal control evaluation.Under this background, the paper selects Z Listed Real Estate Enterprise (hereinafter referred to as "Z Enterprise ") as the case object. Research deeply on its internal control evaluation, hoping to improve and refine Z Enterprise’s internal control and provide useful lessons learned for the other real estate enterprises. Based on the research purpose, the paper has two meanings of theory and practice. In the aspect of theory, the research on the internal control evaluation system, the evaluation index system and evaluation methods may refine the theoretical study on internal control evaluation; On the basis of comprehensive evaluation method’s feasibility analysis, the using in Z Enterprise may re-demonstrate the feasibility theory. In the aspect of practice, research on the internal control evaluation is needed for enhancing the ability of the real estate enterprises to prevent risks; applying comprehensive evaluation method to evaluate the case object’s internal control may offer objective information to the user, and be significant for the other.In the research, the paper uses some research methods, such as theoretical analysis method, case study method, qualitative&quantitative method. The paper is divided into five chapters:Chapter1is introduction. Describe the background, purpose and significance, to indicate the environment and the necessity of this research; analyze the domestic and foreign research status of internal control evaluation, to be the basis of the research; introduce the content, methods and ideas of the research.Chapter2is theory and methods of internal control evaluation. Introduce theory and methods of evaluation, leading to the overview of the theory of internal control evaluation; re-describe the internal control evaluation system, focusing on the evaluation methods, and propose the comprehensive evaluation method combined of AHP and fuzzy evaluation.Chapter3is status analysis of Z Enterprise’s internal control and evaluation. Introduce Z Enterprise; analyze the status of Z Enterprise’s internal control and evaluation, and point out deficiencies in internal control evaluation, especially, in the evaluation methods.Chapter4is the internal control evaluation of Z Enterprise based on the comprehensive evaluation method. The internal control evaluation is divided into three phases:construct the internal control evaluation index system, determine the index value and calculate results of the evaluation; finally, evaluate the internal control of Z Enterprise and put forward improvement suggestions, based on results of the evaluation.Chapter5is summary and prospect. Summarize research findings and deficiencies; prospect in practice, theory and methods of the research on the internal control evaluation.