Research On Internal Accounting Control And Its Optimization Of L Real Satate Company

Internal accounting control refers to the internal control that has a relevant impact on the credibility of accounting related business,accounting voucher records and accounting statements.The establishment and implementation of internal accounting control is not only a necessary factor for enterprises to ensure the scientific nature of their management,but also a reflection of implementing relevant national policies and adapting to market changes.How to make the internal accounting control effective implementation is a difficult problem facing today’s enterprises."Food,clothing,housing and transportation" is closely related to the national life,and "housing" occupies a high proportion of the national resident debt.As the government began to advocate the policy of "housing and housing without speculation",and the impact of environmental factors such as the contraction of loans by banks and other financial institutions to the real estate industry,the traditional real estate industry is gradually transitioning from the boom period to the recession period.Because the inventory pressure and capital shortage of real estate development enterprises themselves are more severe,in such an unfavorable external environment,their internal accounting related problems become more acute,and the survival pressure increases sharply.Therefore,for real estate companies,the improvement and effective implementation of their internal accounting control is conducive to the subsequent development of enterprises and the good realization of business objectives.On the premise of fully understanding the operation situation of L real estate Company,this study conducts research on its internal accounting implementation.However,through the research,it finds that L real estate company has problems in corporate culture,risk identification,capital control and other aspects.In this paper,the problems related to the existing internal accounting control of L real estate company are deeply discussed,and suggestions on optimizing its internal accounting control are put forward,which has reference value for other enterprises of similar scale in N city and even the whole country.This paper is divided into five chapters: the first chapter is the introduction,which introduces the current background environment of the real estate industry,then describes the purpose and significance of this research,and then reviews domestic and foreign literature from the perspective of the five-element model of COSO.Finally,it introduces the framework structure,research methods and innovation points of this paper.The second chapter is the relevant theoretical basis and core concepts,mainly related to the internal accounting control theory and its extension content,while referring to some other theories related to the article;The third chapter is a real estate company L status quo and existing problems of internal accounting control,introduces the L real estate company’s current situation and the financial department of business management architecture,at the same time,through the analysis of enterprise financial data and field visit to project,describes the present situation of the case enterprise,then proposed L of the main problems in the real estate company now;The fourth chapter is L real estate company’s internal accounting control optimization research,first of all what L real estate company to follow by the optimization of the internal accounting control objectives and principles,then according to the mentioned in the third chapter L company existing corporate culture lack,weak awareness of risk identification and cash receipts and control activities,a related issues such as optimization of targeted Suggestions,Finally,it is expected that the optimization measures can obtain good results after taking;The fifth chapter is the research conclusion,management enlightenment and future prospect.Firstly,it summarizes the contents of the previous four chapters,and at the same time,it thinks about the management enlightenment in the process of analyzing L real estate.Finally,it describes the shortcomings of the research and the direction of the later research.To sum up,this study draws the following conclusions :(1)it is clear that L real estate company’s internal accounting control currently has a lack of corporate culture of competition,risk identification ability is insufficient,capital collection and payment control activities are not in place and other problems need to be solved;(2)The problems of L real estate company can be improved by increasing the awareness of competition in the corporate culture,increasing the awareness of risk identification from multiple angles,and controlling capital activities at both ends of income and expenditure.Finally,it provides reference for the same industry enterprises in the implementation process of internal accounting control.