Listed Company Internal Control And Its Effect Evaluation Study

Recently there are a list of listed companies emerging false financial information, which brings great loss not only to the stockholders but also to the whole society. When it comes to the reasons of the events, internal control hasn' t been working which is one of the important reasons. As a result, many people draw more attention to the internal control. Therefore, this paper chooses the internal control of the listed company as the research object, which includes five chapters.The first chapter proposed this article involves question, And elaborated the significance of that this article studies from macroscopic and microscopic aspects.The second chapter introduces the related concept, the principle and the main content of the internal control, And elaboration internal control development and present research situation of home and abroad.The third chapter analyzes the existence question, and elaborates the internal control evaluation related standard, the main body of the listed company as well as the present evaluation method characteristic.The fourth chapter is this article central chapter, Which analyzes the related content of the listed company internal control effect appraisal in our country, Selects the evaluation indices with scientific method, and establishes a set of objective feasible evaluation indices system and the internal control effect quality synthetic evaluation model.The fifth chapter is the summary of the paper.