Research On The Evaluation System Of Real Estate Enterprise'Internal Control

In the internal control research of the company,the internal control evaluation is an important part of it,which reasonably guarantees the healthy and sustainable development of the company.The evaluation of internal control refers to the objective,scientific,and complete judgment of the internal control of a company by selecting appropriate indicators,following certain criteria,and applying scientific methods.For enterprises,through the assessment of their internal control,they can find out their potential risks and control flaws,and then can improve the weak links.Through the supervision and control of management personnel,the cost of commissioning agency can be reduced;for investors,according to the information disclosure and evaluation report,it is possible to understand more real-life situations of enterprises,to enjoy the positive externalities of information disclosure,and to reduce the asymmetry of information;for government regulators,to reduce the number of companies The possibility of risk occurring in the course of operations,improving its operations and management will help maintain the stability of China's economic market and promote sustainable economic development.To achieve the above objectives of internal control evaluation,it is necessary to establish a scientific and easy-to-operate evaluation system.The real estate industry is increasingly appearing in the topics discussed by everyone.Up to the “two sessions” of the country and down to the ordinary people,they are paying close attention to the real estate market.The ups and downs of the real estate market not only affect ordinary people's lives,but also There are linkage effects on related industries,which will affect China's economic stability.Therefore,it is of great significance for China's economy to evaluate the internal control of real estate companies and maintain their sound and stable development.On the basis of reviewing a large amount of related literature,this article draws on previous research results of the previous person and tries to combine the characteristics of the real estate industry to construct an internal control evaluation index system suitable for real estate companies.The evaluation system consists of five first-level indicators,20 second-level indicators and 49 third-level indicators.The first-level indicators refer to the international general indicators for internal control evaluation,and are also the five major requirements of China's "Basic Standards for Internal Control of Enterprises".The basic elements,secondary indicators and tertiary indicators have selected some elements that reflect the characteristics of the real estate industry.Through expert investigation and AHP,a comparative matrix was constructed,and the weight values of various indicators of the evaluation system were obtained.Based on the fuzzy characteristics of multiple levels and boundaries of the evaluation system,the fuzzy comprehensive evaluation method and the expert group were used to judge the indicators of various levels.The final result of the evaluation of the internal control of the real estate company is calculated.Finally,the article uses the case analysis method to evaluate the internal control of LD real estate companies through the construction of an internal control evaluation system.The evaluation process is given and the evaluation results are analyzed.