Optimization Research Of Internal Control For JC Group Property Management Company

Since the end of the 20 th century,with the acceleration of urbanization,the real estate industry ushered in the spring of development.The property industry is closely related to the real estate industry,which only has a development history of more than 30 years in China.As a new low-profit service industry,it has relatively low entry threshold,repeated business processes,lack of supervision mechanism,extensive management,single management means,weak market competitiveness and other factors that will restrict its healthy development.How to enhance the core competitiveness of property enterprises,and in the competitive market environment to achieve sustainable development,effective integration of resources,to achieve the maximization of corporate profits and value,has become an important research topic.Based on the operation management of JC group,this paper adopts investigation methods such as expert consultation,questionnaire survey,case study and literature study,and studies the new development of COSO framework theory on the basis of combing the basic concept of internal control and relevant theories.Using the new COSO theory,from the point of view of the company’s functional departments,to analyze the problems existing in the company’s internal control.And aiming at the weak internal control environment,risk assessment mechanism is imperfect and control activities execution does not reach the designated position,horizontal communication,the present situation of the audit supervision does not reach the designated position,according to the characteristics of the group now scale rapid expansion,from perfecting the internal control environment,optimization of risk assessment system,combing the business process,strengthen information communication and supervision and execution of its internal control optimization operational Suggestions.Apply the theory of internal control to the operation and management of the group,sort out a set of scientific business processes,so as to improve the efficiency of operation and management,achieve high-quality and efficient service objectives,and maximize the value of the enterprise.