Based On QFD Of Gem IPO Company Internal Control Evaluation Research

On October15,2009and effective as of the "gem listed company operationguidelines"(hereinafter referred to as the "standard operation guide"), for the gem listedcompanies establish a standardized corporate governance structure and perfect the internalcontrol system."Standard operation guidance" fully draw lessons from the current mainboard, especially small and medium-sized board market effective regulatory experience,but also according to the characteristics of the gem listed company, puts forward somespecific regulatory requirements. Chapter7of the guide clearly put forward the specificrequirements for the gem listed company internal control construction. On April20,2012,the Shenzhen stock exchange revised the "Shenzhen stock exchange gem stock listingrules"(hereinafter referred to as the "gem listing rules"), and effective as of May1,2012.From the current laws and regulations, policies, and enterprise in the process of theproposed IPO present problems, the state gem listed company internal control systemconstruction requirements has become strict, standardization and normalization. TheShenzhen stock exchange clear requirements listed on the gem IPO firms must strictlycarry out "the gem listing rules","listed company internal control guidelines" and"standard operation guide", and constantly improve the corporate governance structure,improve the company’s operation level and ability, ensure company’s long-term healthydevelopment. By reason of the internal control defects, the gem of many enterprises inthe process of quasi IPO terminated review.For the gem listed company’s internal control evaluation, based on the in-depthanalysis of China’s Shenzhen stock exchange to release the gem listing rules, the listedcompany’s internal control guidelines and gem listed company operation guide three filewith the listed company on the basis of the internal control system constructionrequirements, set up the gem to listed companies internal control evaluation of" needs ",and gives the weights are important degree based on these requirements. Then, in thispaper, the ministry of finance issued the internal control evaluation of core indicators forreference, set up a gem to the current situation of the construction of internal controlevaluation index of listed companies. Finally, this paper introduces the theory and methodof QFD to the evaluation of internal control of listed companies, the gem to ABC to thegem IPO company as object, through the establishment of internal control evaluation of the quality of the house, built of ABC company internal control evaluation index andevaluation of QFD model, evaluation on the current situation and the construction ofinternal control, through the process of the establishment of the quality of QFD house tofind the weak link of ABC company internal control construction, and puts forward someimprovement opinions, aims to meet the requirements of the gem listed company internalcontrol, to achieve listed.This paper set up the demand of the internal control evaluation index and evaluationindex of reference to the securities regulatory commission (CSRC), the Shenzhen stockexchange and the Treasury of the gem listed company internal control system constructionrequirements, proposed based on QFD gem listed company internal control evaluationtheory, help to promote the internal control evaluation method, theory and technical systemof exploration and innovation.This paper put forward the internal control evaluation method not only can be used forthe gem listed companies’ internal control self assessment, at the same time can be used inthe consultancy service object to its internal control the intern, accounting firm externalevaluation to the construction of internal control of listed companies and the gem listedcompany once every two years and the evaluation of internal control.