Research On Internal Control Optimization Of A Property Company’s Engineering Projects

In recent years,under the steady and effective control policies of the state,the growth rate of the real estate industry has slowed down,the pace of new home buyers has become more rational,and market expectations have changed.The real estate market is entering the stock market from the incremental market,providing good conditions for development.Relatively speaking,the rights and responsibilities of the relevant personnel responsible for construction projects in property management are not small.In order to better improve the quality of property services,use corporate funds reasonably and effectively,optimize asset allocation and improve their use efficiency,such enterprises are very important.It is necessary to strengthen the implementation of internal control,improve and optimize the internal control system of construction projects.This paper starts from the current situation of the implementation of the internal control of construction projects of property company A,from the perspective of managers,mainly uses theoretical analysis and research methods to analyze and find out the problems existing in the internal control of its construction projects,including the management’s low level of attention.Unreasonable organizational structure,absence of risk management and control department,lack of risk identification and analysis,inadequate control before,during,and after the project,insufficient management of the project as a whole,weak internal audit force,and lack of post-project evaluation feedback.The engineering projects referred to in this article are mainly within the scope of the service area.The property company uses the disposable funds to build,renovate and expand,decorate and repair,and demolish the public buildings and supporting facilities of the service area,including residential public areas,office buildings,swimming pools,community activity venues and supporting buildings,community parks and greening,parking lots and other auxiliary buildings and other public buildings and facilities in the community,not involving the self-owned properties managed by the property management company.It generally has the characteristics of specific paid services,relatively long construction period,large capital occupation,complex multi-interest relationships,and professional trusteeship.Aiming at the above-mentioned problems existing in the current stage of the project internal control of property company A,this thesis relies on COSO internal control theory and internal control norms,and uses the fishbone diagram analysis method to analyze and study the reasons for its deviation,from the internal control environment,risk assessment,control activities,information and communication,internal supervision and other five aspects to optimize the internal control of the unit’s engineering projects,improve the internal control system of its engineering projects,give full play to the advantages of financial functions and audit supervision functions,and increase the internal control team To ensure the effective implementation of the construction of the internal control system by using the self-evaluation of the internal control of the project and the supervision mechanism of internal and external supervision,and actively promote the formation of the PDCA cycle system,so as to reduce the construction cost of the project,improve the performance of capital use,standardize Project operation,improve unit management level.These strategies and improvement suggestions also have reference value for the internal control of construction projects of other property companies or similar units.