Research On Enterprise Working Capital Management And Its Optimization From The Perspective Of Internal Control

In recent years,the real estate industry has been a rapid development,and gradually become a pillar industry to drive the growth of national economy.However,due to the high capital intensity of the real estate industry,there needs to be sufficient cash flow to maintain the production and operation of the company,which puts forward higher requirements for the company’s working capital management.Therefore,strengthening the company’s working capital management from the perspective of internal control is conducive to the sustainable development of the company and the realization of long-term goals.Since the national policy of "housing without speculation",banks and other financial institutions have tightened their lending to real estate,which,coupled with the impact of the epidemic,has had a great impact on the country’s real estate market.In this case,many companies are facing more and more pressure of working capital,in order to avoid financial crisis,must be more scientific management of working capital.However,in the process of improving the working capital management ability of enterprises,internal control is a very important way,we should combine internal control with working capital management,so as to ensure the sufficient working capital of enterprises,so that real estate enterprises can operate safely and stably.In this paper,we fully understand the operating conditions of LS real estate and carry out research on the implementation of its working capital management.Through the research,we find the problems existing in the working capital management of LS Real Estate company from the perspective of internal control.In this paper,the existing problems related to the circulating capital of LS real estate company are discussed in depth,and suggestions on optimizing its internal control are put forward,which has reference value for other similar enterprises in the same industry.The whole paper is divided into five chapters: the first chapter is the introduction,which introduces the overall background environment of the real estate industry at the present stage,then describes the purpose and significance of this research,and then carries on the literature review and literature review at home and abroad,and finally introduces the basic framework,research methods and innovation points of this paper.The second chapter is the core concept and related theoretical basis,mainly related to internal control and working capital management theory and its extension;The third chapter is the analysis of LS real estate company on the internal control of working capital status and existing problems,first introduces the LS real estate company’s current financial situation and organizational structure,at the same time analysis of the financial data in recent years,from the internal control of the five elements to analyze the situation of the case and LS real estate company existing main problems;The fourth chapter is LS real estate company from the perspective of internal control of the working capital management of the optimization plan,from the internal control of the five elements to put forward targeted optimization suggestions;The fifth chapter is the research conclusion and the prospect of the future.Firstly,it summarizes the contents of the previous four chapters.Finally,it tells the deficiencies of this research and the prospect of future research.In summary,this study draws the following conclusions:(1)LS Real Estate has some loopholes in its management of working capital,its organizational structure is not clear and complete,its employees’ job responsibilities are not clear,and its division of labor is not clear;"The control and approval of the receipt and payment of working capital are not strict enough,and to improve the management of working capital,it is necessary to start from internal control;(2)The existing problems of LS Real Estate can be improved through clarifying the division of job responsibilities,improving the organizational structure,improving risk control capabilities,strengthening the implementation of control activities,improving the efficiency of information communication,and enhancing internal supervision.While optimizing the liquidity management of LS real estate from the perspective of internal control,it can also provide reference significance for the real estate industry.