Research On Internal Control Improvement Of The Lishui Project Of M Company Under The Background Of Strategic Transfer

The in-depth development of China's socialist market economy has made the business activities of enterprises more and more affected by factors such as market and policies.The ever-changing moments of the external environment affect the choice of enterprise development strategy and the formulation and implementation of long-term planning.It is precisely because the internal and external environment has an uninterrupted impact on business operations,strategic transformation and extension have become the only way for enterprises to ensure long-term stable development.Affected by the government's market regulation policies and the changes in the supply and demand of commercial housing,the real estate market in China is gradually "cooling down".Coupled with rising land prices and other factors,real estate companies are shrinking their profit margins,and some small and medium-sized real estate companies have even failed to recover their investment funds in time.Faced with the sluggish real estate market,many real estate companies have chosen strategic transformation.Driven by the overall dilemma of the real estate industry and its long-term growth needs,M company began to develop a new three-year strategic planning target in2017,transferring its main development market from Hebei Province to Tongliao City,Inner Mongolia.The real estate development business is centered on the development of multi-modal residential and business models to enhance the competitiveness of enterprises.Internal control in the process of change can play an important role in the implementation of corporate strategy.High-quality internal control can enhance strategic consensus,enhance strategic synergy and control change costs and risks.Effective internal control is increasingly critical to supporting corporate strategic transformation.This paper studies the internal control of Lishui project under the background of strategic transfer.First,it briefly introduces the basic situation of the company and the background of strategic transfer.Then,it puts forward the main risks brought by the change of business environment brought by strategic transfer and the new requirements for internal control of engineering projects.Through the analysis of the status quo of internal control in each stage of the company's engineering project development,it is found that the company's original internal control has been unableto meet the development needs of its strategic transfer,the key control points of engineering project development have not been identified,and its internal control level of engineering projects is at a weak level.Finally,it is proposed that the company should improve internal control based on strategic objectives,and embed internal control into every link of engineering management through job control means to ensure the smooth implementation of the company's development strategy.Through the case study method combining quantitative and qualitative analysis,the paper puts forward Suggestions for the improvement of internal control support for real estate enterprises in strategic transformation.