A Case Study On The Construction Of Internal Control System Of Real Estate Enterprises

This paper mainly researches the construction of internal control system about real estate enterprise. Through the construction of the internal control system of the real estate enterprise, real estate companies can improve operational efficiency, reduce business risk, and keep the development of the real estate business healthy and sustainable. Firstly, through the current research about internal control, combined with the regulatory requirements for the internal control of the real estate business, this paper studies the five elements of internal control at all stages of real estate development, management activities related to the different control theory and research requirements. While conducting theoretical research on the real estate business, this paper does case studies and analysis on CF company into research phase and internal control system construction phase. In the research phase, through data analysis, interviews, field observations, questionnaires, walkthroughs and other ways to obtain the status of CF’s five internal control elements, specific business control status and the presence of specific business problems. Based on the problems of the research phase, this paper puts forward the overall situation of the five elements of internal control and diagnostic recommendations about specific business management respectively. In the internal control system construction phase, this paper establishes an internal control system as a whole from the enterprise level, business level and basic system level. Internal control on the enterprise level bases the improved, strengthened and improved five internal control elements. Internal control at the business level combined the real estate development risk and management activities of different business stages, designs internal control procedures, clarify the decision-making levels of the upper and lower control borders, and the right to various functional departments between responsibilities and functions of convergence. Internal control at basic system level, through basic system integration and combing, revises and supplements the existing basic system. The construction of internal control system from the above three aspects forms a complementary and mutually supporting enterprise management system.