Research Of Internal Control System Optimization Of Zhu Yuan Real Estate Company

Abstract:since2008, the national and local government in China has promulgated a series of financial and real estate macro-control policies and measures to prevent overheating of the economy. These policy measures have great effects on the domestic real estate and building industry. The prices of real estate rise slowed and sales decreased, which lead to the real estate enterprise’s external environment has undergone major changes. Some Real Estate Companies profited by rising prices in the past are unable to respond to changes of the external environment, so they went bankrupt,"run away". The real estate industry survival of the fittest process accelerated sharply. In the face of such a severe external environment, real estate enterprises only by the establishment and continuous optimization system of internal control, improve the growth capacity of enterprises in order to reduce the influence of endogenous, market risk to the enterprise, for the enterprise to realize sustainable development escort.In this paper, Shanghai Zhu Yuan Real Estate Co., Ltd.(the "Zhu Yuan Real Estate Company") is as the research object. First of all, on the basis of the theory in the domestic and foreign literature, the internal control, relevant research and theories are summarized. It provides theoretical support for the study. Secondly, based on the describe and analysis of the Zhu Yuan Real Estate Company present situation and the existing internal control system, we point out the existing problems and deficiencies of the internal control system, and analyzes the causes of problems. Then, according to the five elements of the missing part of the existing internal control system of the control environment, risk assessment, control activities from research, information and communication, monitoring, COSO internal control framework of the start, adhere to the principle of combining theory with practice, study the Zhu Yuan how Real Estate Company ongoing optimization of the internal control, the corresponding optimization and security the feasible measures, and play its proper management effect.