Improvement Research Of Interal Control Effectiveness On Public Company In China Based On Jahwa Case

At present, the economic development of China has entered a new normal, every aspect of the innovation has intensified in all aspects of the enterprise. In order to stand out from the competition, enterprise has begun to look to focus on the company’s internal management, the core of the internal management is effective internal control. In the background of the reform of state-owned enterprises, Jahwa United Co., Ltd., is a model of listed companies after the restructuring of state-owned enterprises.Researching to improve the effectiveness of its internal control measures of listed companies has important theoretical and practical significance.In this paper, Jahwa is regarded as an object of study.The purpose of this study is on the effectiveness of internal control of listed companies in China. This paper is divided into six parts: The first part is the summary on things of topic,domestic and foreign literature about effectiveness of internal control and writing method; The second part makes a distinction between the internal control and effectiveness of internal control and introduce the evaluation standard of effectiveness. Most of all, it focus on the analysis of influence factors of several well-known case on the effectiveness of internal control;The third part analyzes factors and problems of effectiveness of internal control according to emperical data and analysis report of China’s listed Corporation implemented on enterprise internal control standard system in 2013 and cases in recent years;The fourth part introduces the case, it firstly introduces the business performance and developmenting situation of Jahwa, and then introduces the circumstance of internal control implemented;The fifth part summarizes the problems exposed in the operational process of internal control, analyzes the various factors within the scope of the five important elements of its internal control and puts forward the detailed improvement measures to each influence factor;In the last part, lifting theory height, it puts forward some suggestions in effectiveness of internal control in view of our listed Corporation and makes a summary and expectation of this article.Through this research, I strive to find out how to improve the effectiveness of the internal control of China’s listed Corporation,to improve their corporate governmance and to provide useful help to enhance its competitive strength.