Research On The Evaluation Of Internal Control Of Listed Company In China

In recent years, due to the internal control of the company have not beeneffective evaluation leads to financial fraud It is often seen. Not only that, hugeeconomic losses resulting also very shocking. And this phenomenon exists in theglobal scope. Foreign countries take measures to require the company to assessthe effectiveness of internal control, and issued the Sarbanes act to regulate theinternal control and its evaluation. China’s relevant departments and theoreticalcircles also due to the invalidation of internal control in enterprises have takencertain measures."Basic standard for enterprise internal control" is China’sMinistry of Finance and the Audit Commission and other departments in order tomake our internal went on the road and promulgated the control system. If theenterprise wants to make the effective internal control, Is it right? Only hasreliable, internal control system can achieve? The answer is no.. Because therewere no good evaluation of internal control, internal control system can onlyexist in name only. Through the evaluation of internal control, internal controlsystem of enterprises to improve, but also further effective implementation. Deepinfluence is the competitiveness of enterprises better promotion, internalmanagement increasingly standardized, some of the loopholes in managementcan be found in time, the realization of these goals and to have the internalcontrol evaluation effective are inseparable. However, whether it is from ourcountry enterprise practice, or in our country in the theory research, research onthe evaluation of internal control is not very mature. If you want to improve theinternal control construction of enterprises in our country, the research on theevaluation of internal control is necessary.Firstly, internal control evaluation in domestic and abroad developmentsituation analysis, use this as the basis for an essay matting. Then focus onbuilding evaluation index system of internal control, validity is established from the design and effectiveness of the implementation of the system of two-pronged,and builds on the newly promulgated internal control of the standards andguidelines for its application. And generally describes the system of laws,investigation of evaluation method and system for a detailed comparison, drawnby using fuzzy comprehensive evaluation method to be practical and reasonable.So in the system of indicator system and evaluation of rational and effectivemethod is called, the paper combines these indicators and methods, applied toHarbin Boshi company limited on the internal control assessment. Mainly fromthe design effectiveness evaluation. Final study concluded that if companies wantto put internal control further enhance, attention now thought to its internalcontrol evaluation and evaluation index for establish appropriate and practicalevaluation method in the selection.