Research On Evaluation Method Of Internal Control Quality

Since our country has started reform and began a policy of opening up, however along with the rapid development of economy, there is the fierce competition between companies. Some companies is ahead in the competition, unshakable status. There are also some enterprises due to its own growth problems such as:System implementation does not reach the designated position, without good financing channels, production coordination disorder caused backlog items, corporate culture dim and so on, not immune to flood into bankruptcy. Internal control can effectively improve the company’s operating condition, timely disclosure of internal control quality can effectively reduce the cost of capital, enhance enterprise competitiveness.Thisarticle will begin with the analysis of internal control quality evaluation method, analysis of China’s current major internal control quality evaluation methods, evaluation of the advantages and disadvantages of each method, and points out the existing problems, to solve the present internal control evaluation method of the quality of existing problems is the key point to construct the improved internal control comprehensive evaluation index system of quality.After the establishment of the internal control quality evaluation index system applied to a specific listing Corporation. In the form of case study, this paper will choose the AX enterprise to analysis its internal control quality evaluation as the AX enterprise is universal representative.Through the analysis of currently used in the enterprise internal control deficiencies of existing evaluation methods and compared using the comprehensive evaluation method of ax listed company’s internal control comprehensive evaluation, enable enterprises to face their rights and obligations, help to build a comprehensive internal control system, and promote enterprise development. And taking AX listing Corporation as an example, the feasibility of comprehensive evaluation method is verified, and it can provide reference for other enterprises internal control quality evaluation.