The Study On Internal Control Self-assessment Of The State-owned Enterprise

Since the subprime crisis, the international economic environment is complicated. Themodern enterprise’s development, the mature securities markets and fraud case increasegradually become focuses. Therefore, the United States to SOX requirements that listedcompanies in the article404of enterprise internal control management must evaluate themselves,and internal control evaluation report together with annual financial reports to disclose.The state-owned enterprise as the leader of the economic development in our country,especially listed state-owned enterprise, we must strengthen the construction of internal control,through the self assessment methods to improve the company’s operation efficiency andcapability against risks. Many not yet on the market of state-owned enterprises relatedregulations because without compulsive regulation, making these enterprise neglect of internalcontrol of the building. Therefore, they are not perfect, the setups of internal control conceptssuch as thin. Therefore, strengthening state-owned enterprise internal control construction is alsonecessary.This paper tries to provide practice guidance to state-owned enterprises to carry out internalcontrol self evaluation theory. First, through collecting the related literature at home and abroad,the author introduced the recent related research results at home and abroad. Secondly, carry onthe detailed analysis of the internal control self evaluation theory. Again, analyze in detail for the2011part of our state-owned listed companies to internal control self assessment of the presentsituation of information disclosure, and summarize the problems and defects existing. Finally,based on the analysis of existing problems of before, I construct framework of the state-ownedenterprise internal control self evaluation.