Research On Optimization Of Internal Control System Of JDR Real Estate Company

As an indispensable part of the national economy,real estate companies must improve their management level in order to seize the favorable situation and occupy a favorable position in the global market under the background of global economic turmoil.As the core of enterprise management,internal control is an important part of enterprise management.In order to carry out better internal control,it is necessary to properly evaluate the risks of the enterprise.After evaluating the risks of the enterprise,it is possible to make decisions on the tactics of the enterprise.Therefore,the research on how to improve the internal control system based on risk management at this stage has profound theoretical and practical significance for the research of JDR company.On the basis of literature review and previous theories,this paper analyzes the internal control system of JDR company based on the related research of enterprise internal control.Firstly,through the field investigation of JDR company,the paper explores the problems existing in its internal control;Then,using the fuzzy comprehensive evaluation method,this paper quantitatively analyzes the weaknesses of JDR company’s internal control,and constructs the corresponding evaluation system for its subsequent internal control inspection;Finally,in view of the shortcomings of JDR company’s internal control,based on COSO internal system,this paper puts forward corresponding internal control system optimization suggestions and measuresThrough this study,it can be seen that JDR company internal control lacks risk management culture and professional organization,risk assessment lacks prediction and assessment mechanism and technical support,effective control measures for major risks,information communication platform support,and internal control supervision is not in place.The internal control evaluation result of JDR company is 5.28,which is "average".Based on this,it can be judged that JDR company’s internal control has not achieved good results.The company’s management must attach great importance to internal control and adopt effective optimization strategies.There is one level-1 indicator with a score below 5.The information and communication score is the highest,which is 5.71 points,and the internal environment score is the lowest,which is 4.88 points.The results of the internal environment and internal control evaluation are "average".JDR company should focus on these two indicators,optimize and improve the internal control environment,and establish a perfect internal control evaluation system.There are 10 secondary indicators with scores below 5,accounting for about 50%.Communication methods and channels scored the highest,4.93 points;The lowest score of goal setting is 4.25.On the whole,JDR company has a low level of standardization of internal control,so it is necessary to establish a more perfect internal control system,implement standardized management strategies,further improve the level of internal control and improve the effect of internal control.In order to better promote the optimization of the internal control system of JDR company,this paper puts forward corresponding suggestions and measures from five aspects: optimizing the internal control environment,establishing a more perfect risk assessment system,highlighting the internal control function,establishing a perfect internal supervision mechanism and improving the level of internal information and communication.