Study On Internal Control Evaluation For The Listed Company

A series of financial scandals at home and abroad has reported internal control as acause of the whole society unprecedented attention. Internal control the development ofthe theory and practice of the continuous progress. Our country’s internal control of thedevelopment has experienced a series of slow process, with the development of ournational economy and some companies who have exposed the internal control problems,our country’s internal control regulations come on stage quickly. On July2006, TheTreasury form internal control standards committee. In June2008, treasury、auditcommission、China Securities Regulatory Commission Banking regulatory commissionThe insurance supervision and administration committee Released together the BasicStandards for Enterprise Internal. On April,2010, five ministries and issued jointly bythe "enterprise internal control supporting guidelines", showing that China’s internalcontrol construction into orbit institutionalization.This paper expounds the internal control evaluation theory, system theory andcontrol theory, and the comparison of the assessment criteria of the inland control;Secondly analyzes the internal control evaluation information disclosure status and thelisted company’s internal control evaluation problems, for example: enterpriseleadership to internal control evaluation is not enough attention, the enterprise internalcontrol evaluation body position is not clear, the enterprise internal control evaluationindex system is not perfected, security mechanism and lack of information disclosuremechanism is not sound, etc.; And then use the analytic hierarchy process and fuzzycomprehensive evaluation method constructs the fuzzy comprehensive evaluationmodel, and selected the A listed company as empirical analysis, with the qualitativeanalysis with quantitative analysis of the method of combining the internal controlevaluation; Finally put forward some corresponding improvement measures, such astrain all employees of internal control consciousness, perfect the internal control evaluation index system, strengthen the security mechanism and perfect the evaluationindex system, etc.This article for internal control evaluation work provides an objective,comprehensive analysis framework, benefit to the enterprise management according tothe evaluation results better improve its internal control system, and improve theinternal control efficiency, at the same time for internal control evaluation to providetheoretical and practical reference, for2012years the full implementation of the listedcompany’s internal control evaluation provide reference.