Research On The Internal Control Of A Real Estate Company From An Equtiy Battle Perspective

Profit is the purpose of most enterprises,its production and operation is not only to meet the requirements of legal compliance,but also should make sure the enterprise long-term survival and development.By the implement of internal control system,standardize the legality of the operation and management,to ensure the safety of assets,improve the operating efficiency and effectiveness,promote the enterprise strategic target realization.The real estate industry as the national pillar industry in the pursuit of rapid development at the same time,also with a greater risk of market,policy,funds.To succeed in a complex environment,need to fundamentally improve the market competitiveness of real estate enterprises.Over the years,in order to seek greater economic benefits,the real estate enterprises have been expanding,expand the scale,a risk the risk of increasing.So there is a need for real estate enterprises to establish and perfect the internal control mechanism,optimize the internal control environment,the correct recognition and management of all kinds of risk,in turn,effectively avoid,is particularly urgent and critical.This article by take the case analysis method,make A company as the research object,its background of the real estate industry development present situation,based on the definition and the five elements of internal control analysis of the basis,research on A company’s financial reporting and internal control information,and combined with the battle for equity of 2015,found that the control environment and the external risk management existence question,the specific performance for the shareholders and management responsibilities dislocation,lack of substantial control person,there exist deviations in management philosophy,and external risk consciousness weak,etc.,in addition,by these two aspects and extended out of the control activities,information and communication and internal supervision issues.Aiming at the problems of A company internal control,this paper puts forward some corresponding improvement measures,including establishing A good internal control environment;Perfect the internal control information management and communication;To strengthen the regulatory responsibilities,etc.In order to solve theproblems of A company’s internal control,and summarizes the experience,the establishment of internal control to provide reference for other real estate enterprises.