The Research On Management Reporting On Internal Control Of The Listed Companies In Our Country

Internal control is received more and more widespread attention, because financial corrupting practices cases are occurring unceasingly. The management goals what the superintendent pursue are that to establish and perfect internal control, to promote management level and achievements, to establish modern enterprise system. Effective internal control is the finally barrier to guarantee that company asset is exempt from the disadvantageous consequence of regulatory authority, staff or other personnel's illegal act and other similar wrong behavior. The management reporting on internal control is based on the kind of idea that the best antiseptic is sunlight in the world. As a result, the most effective method to contains finance corrupts practices is the information disclosure. It can stimulate regulatory authorities to maintain the effective internal control, provide information related movement effect about internal accounting control system. The management reporting on internal control helps investors to appraise the responsibilities and the achievements of the regulatory authority.Ministry of Finance, Securities supervisory Association, the Audit Office, the Banking Regulatory Commission and the Insurance Regulatory Commission issue the"Enterprise internal control Basic Standard"in August, 2008. To be listed who carries out the standard should carry on the self-appraisal about the validity of internal control and write up the management reporting on internal control. The standard is executed in the scope of to be listed in July 1, 2009. Moreover, this is the second year for the enterprises in Shenzhen stock market to disclose the management reporting on internal control. The construction situation of internal control and other many questions need us to carry on the inquisition.The article carries on the statement to the internal control and the internal control self-assessment reports'concept firstly. Then make selective analysis about the relations among the management reporting on internal control, internal control appraisal and internal control verification. Select the management reporting on internal control of 2008 in Shenzhen stock market as the object of study. Analyze the present situation in order to construct internal control self-assessment report system. This system is helpful in expanding the scope of internal control, promoting the status in company government for internal control. Finally, establish a demonstration of internal control self-assessment report for to be listed according the findings. For the purpose of providing a template, it has a complete content, the standard language, clear expression and rigorous structure.