Research On The Internal Control System Building Of Chinese Listed Companies

In recent years, as many domestic and abroad "accounting scandal", the government officials, state-holding enterprises and state-owned commercial banks senior management of corruption cases widespread happened, people begin to realize the importance of the internal control system. Internal control is an important modern enterprise management; internal control is a corporate self-regulation and self-restraint inherent mechanism. A perfect internal control system is the basis of the internal control system which has a good function. As a result, I believe that the building of corporate internal control system can play a key role for internal control. On this basis, how to improve the internal control system should also become the focus of attention.Therefore, this thesis summarized internal control theory and reviewed the development of internal controls firstly. Secondly, an analysis of the internal control system situation of Chinese listed companies at this stage, and from five aspects which are control environment, risk assessment, control activities, information and communication, supervision and evaluation, to analysis the problems of listed companies in Chinese internal control system. In response to these issues, proposed measures and suggestions to strengthen the building of internal control systems, provide useful inspiration to our internal control research. Finally, on the basis of research and analysis of the listed companies problems in the construction of the internal control, the author gives the measures of Tianhong company, which is how to improve internal control systems of specific, such as optimizing the structure of equity, to strengthen the independence of the board of supervisors, and improve the system of independent directors And so on, Listed companies can learn from the building experience to improve internal control system.