Research On The Internal Control Of KY Real Estate Enterprise Sales And Collection Business

The real estate industry is the focus of national attention.As housing prices have gradually risen in recent years,the state's control over the real estate industry has also become stronger and stronger.With the development of the economy,various provinces and cities are vigorously building infrastructure and building new rural areas,and there has been an upsurge of "building,building,and selling houses." As an important part of the national economy,the real estate industry,in order to stand out in the fierce market competition,requires companies to have their own core competitiveness.However,the real estate industry is relatively special in nature.Its long development time and the need to withdraw funds have taken a long period of time,leading to some risks in the internal control process of sales and receipts of real estate companies.How to strengthen the control of these risks It is a big challenge.This article takes the internal control of the sales and collection business of KY real estate companies as the research object,based on the relevant internal control theory at home and abroad,comprehensively analyzes the current internal control status of KY real estate companies in the sales and collection business.Real estate companies' sales and collection business control processes and key control points to analyze the current internal control design issues: management of sales prices,storage of sales contracts,and approval loopholes in the sales link;use of questionnaires and walk-through testing The combination of the two methods is to investigate and test the operation of the internal control of the sales and collection business of KY real estate companies,and find out the operational defects of the internal control of KY real estate companies in the sales and collection business through the survey test results: excessive pursuit of performance,neglect of risks,The overall quality of employees is low,the internal control consciousness is insufficient,the audit department is ineffective,and the internal supervision mechanism is not perfect.Through the analysis of design and operation issues,the optimization measures for the internal control design process level and the guarantee measures for the effective operation of the internal control operation level are proposed,which can play a positive role in the long-term development of KY real estate companies.Although this article only analyzes the current situation of KY real estate companies and provides suggestions for improvement,but for other companies in the sameindustry,they can find common ground to promote the company to improve the internal control system of sales and collection business.