Research On The Evaluation Of The Internal Control Of The New Town Real Estate Based On The Fuzzy Comprehensive Evaluation Method

Based on the characteristics of China's economic market,the real estate industry is widely concerned by the community.As the real estate has always been a relatively stable and high-quality investment project in the domestic economic market,the demand has always been high.With the hot sales of real estate,the real estate industry has gradually become one of the most important pillar industries in China.However,as the real estate industry needs a lot of resources in the process of operation,both land resources and capital resources are affected by national policies,measures and relevant guidance.The impact of the environment and the increasing competition in the real estate industry have made the production and operation of real estate enterprises have a high risk.Therefore,the construction of a perfect enterprise internal control system can help real estate enterprises to better implement the internal control,through effective internal control,reduce the risks in the process of production and operation,and maintain the safe and healthy operation of enterprises.The real estate industry is in a high-speed development stage.Good internal control of enterprises can undoubtedly help real estate enterprises to be invincible in the changing market.This paper takes the real estate enterprise new town real estate in the Yangtze River Delta as a case study.After analyzing and learning the relevant literature at home and abroad,it summarizes the research methods to be used,and finally constructs a research system.First of all,through the analysis of big data website,we can know the current situation and characteristics of the real estate industry.In the aspect of preliminary qualitative analysis,after communicating with the internal and external experts of the enterprise and the certified public accountant teachers,this paper analyzes the current situation of the internal control activities of the new town real estate based on the five elements of internal control and draws a conclusion.Secondly,the Delphi method is used to form the internal control index system through two rounds of questionnaire survey.After the first round of expert questionnaire survey,some index designs are not reasonable.The final evaluation index system is obtained after combining the expert's opinions,and the weight of each index is calculated through the scoring table.Thirdly,because the internal control situation that needs to be understood cannot be calculated directly by numbers,most of the situations are fuzzy.In order to solve this situation,the comprehensive rating of the company is scored with the help of the grey fuzzy comprehensive evaluation method;because the comprehensive rating only represents the overall situation of the company,there is no way to help put forward targeted improvement measures.Then through the membership degree and specific index scoring,we get the specific rating of the secondary index in the internal control index system.Finally,according to the specific index rating,the paper analyzes the existing internal control problems of new town real estate,and puts forward improvement suggestions from the systemlevel and important business process level.