Research On Internal Control Of Financial Reporting Of VK Property Service Enterprise

With the development of the domestic property service market becoming more and more mature and the relevant management laws and regulations constantly improving,the competition among property service enterprise is also becoming increasingly fierce.Improving the market competitiveness of property service enterprise and strengthening internal control are effective management methods.In recent years,financial report fraud cases of domestic and foreign enterprise have emerged one after another.The importance of accounting information quality has gradually aroused widespread concern among relevant groups with the frequent exposure of these cases.Strengthening the internal control of financial report is an important arrangement to ensure the effective operation of the enterprise accounting management system.The optimization and perfection of the internal control of financial report are of great significance to the improvement of the quality of accounting information.This paper takes VK property service enterprise as the research object,and adopts the methods of investigation,literature research and analytic hierarchy process to study the current situation and problems of internal control of the enterprise's financial report.According to the five elements of internal control,this paper puts forward the problems in VK realty service enterprise's financial report,such as imperfect control environment,relatively weak risk assessment,inadequate control activities,unblock communication channels,lack of internal supervision,and the internal control self-assessment report issued is not objective.Based on APH and fuzzy comprehensive evaluation method,this paper evaluates the internal control index of VK property service enterprise's financial report.The evaluation results show that the control activities,information and communication,and internal supervision are at the general level,and there is much room for improvement.The control environment and risk assessment are poor and need to be given full attention.The evaluation results are consistent with the conclusions drawn from the analysis of the current situation and problems of VK property company financial report internal control.And in view of the problems existing in the internal control of the financial report,some suggestions are put forward.In the aspect of strengthening the construction of internal control of financial report,the internal control system of financial report of VK realty service enterprise is optimized,and the attention to internal control of financial report in the aspect of strengthening ideology is put forward,and the internal audit department is established.In the aspect of optimizing the internal control system of financial report,specific measures such as perfecting the internal control environment,implementing effective risk assessment of financial report,keeping the communication channels of financial report information unblocked,strictly grasping the financial report control activities,and improving the supervision of internal control of financial report are put forward around the five elements of internal control.