Optimization Design Of Internal Control System Of ZD Company Based On Business Cycle

From the United States Enron company events to China's silver Guangsha incident, in recent years, many domestic and foreign business failures, financial scandals frequent negative cases, the root cause is that the lack of corporate internal control system and the implementation of ineffective. The real estate industry in today's market environment, has been China's local economic development of the leading pillar industry.ZD company is a real estate development enterprises, since 2013 began to gradually establish their own internal control system, but still did not form a more complete internal control system. Due to the short running time of the internal control system, the internal control of the company's business activities is relatively weak in implementation, and some problems arise.On the basis of studying the relevant literature, this paper analyzes the problems existing in the process of ZD internal control by combining the theory of internal control with business cycle theory and field investigation.I selected the key two business cycles in the ZD business cycle: the procurement and payment business cycle and the sales and collection business cycle, and analyzed the status and problems of the two business cycles under ZD's current conditions. Combined with the company's internal control objectives, analysis of the ZD company in the procurement of payment business cycle, sales receipt business cycle risk control process, and key control links to provide effective control measures.The purpose of this paper is to design ZD's procurement and payment and sales and collection business cycle from the perspective of business cycle to promote ZD's effective implementation of the internal control system, and to be more robust to the internal control system of real estate enterprises. A certain reference value and reference significance.