Research On The Internal Control Of Real Estate Listing Corporation

From time immemorial, the hot spot which people pay attention to, is basic necessities of life, including food clothing living and traveling. These four things are priorities of national economy and people’s livelihood. As a member of living, real estate industry is the main source of national fiscal revenue, with the features of long-time cash conversion cycle, long-time development cycle, unstable industry fluctuation and large profit etc. That not only influence national consumption situation every hour and moment, but is easy to easy to produce fluctuations by the national policy and the commercial housing market and other external environmental factors. Over the past five years, the real estate industry has been in the turbulent phase, housing price has become unstable, the number of house transaction has been decreasing. The government has made new regulations and measures constantly to the economies macro controls. Nowadays marketing environment is unpredictable, every enterprise pursue a goal which is surviving and development.Each enterprise in order to reduce the internal and external financial risk, and improve the efficiency of capital turnover, shorten the operating cycle, improve the return on net assets, should strengthen the internal control system, perfect their own enterprise internal control department, in order to improve enterprise competitive power, enhance competition efficiency, responsible to the national and social public, guarantee the reliability of the company disclosed the news.Wave in today’s market economy development, most of the enterprise internal control, there are many defects of form over substance, internal control framework without internal control measures, but there are many risks and hidden dangers, such as the United States the enron events, to the United States and the world have caused a huge impact, at the same time, many large enterprises have appeared in the financial scandal, this a series of big events have caused people to the attention of the internal control audit, hence the gradually perfect internal control system.This paper mainly adopts case analysis method, to w group is the concrete instance object, to the development status of the real estate industry as the background, to the definition of internal control and the five elements for analysis basis, disclosure of W Group’s annual financial report and internal control report, standing in the angle of the third party, in chapter three analysis w group internal control measures on the problems, learning from the good internal control process, and in the fourth chapter, in accordance with corporate culture, staff quality, information communication, management mechanism, put forward some improvement measures in the real estate industry of a better finish and improve the internal control system.After a lot of reading the contemporary scholars views on the internal control system is put forward, and many with classical case analysis and so on literature, in practice, using the theoretical basis, and summarize experience, to provide reference for the other real estate enterprises for reference.