Research On The Implementation And Evaluation Of The Internal Control Of The Listing Corporation In Shaanxi Province

In recent years,listed companies and the stock market all over the world have been some scandals,World Com accounting scandal,the collapse of Lehman brothers, China Aviation Oil(Singapore) economic loss events.etc. This series of cases has sparked the crisis of confidence in listed companies and the reflection on the internal control of the listed company. Therefore, many countries including China in the world have begun to attach importance to construction of enterprise internal control,relevant authorities have also introduse a series of laws and regulations or policies about internal control and risk management.In 2008 five ministries jointly issued the basic standard for enterprise intermal control,and came into operation in 2010 in the listed company,in the last five years,the construction and implementation of internal control of listed company status,worth thinking about.Therefore,this paper takes list as the study object,purpose is throuth to the listing Corporation in Shaanxi province of 39 implementation of internal control to analyze the current situation of the evaluation,and construct the system of evaluation index,in order to further improve the level of internal control of listing Corporation in Shaanxi province.This paper first reviews of the internal control of domestic and foreign literature,and expounds the related theory of internal control;secondly,toreport data and questionnaire survey of nearly three years of listing Corporation in Shaanxi province as the sample data,from the five elements of internal control on the present situation of internal control to carry on the resesrch analysis.Again,to the five elements of internal control as the starting port,the establishment of 5 first level indicators,the evaluation index system of internal control of 16 level two indexes,constructs the evaluation model,and the method of the weight to each index by AHP with FCE,make an empirical research on listing Corporation in Shaanxi province internal control overall situation,the conclusions are as follow: the implementation of the overall level is not high status of the internal control of listing Corporation in Shaanxi Province, in the specific the listing Corporation internal control in the control activities is better,risk assenment is weak,the internal control environment,information and communication,internal supervision,there are still individual defect; Finally, for the existing problems, the following suggestions are put forward: first,focus on the internal control environment, establish and perfect the management mechanism of human resources, a clear development strategy, cultivate enterprise culture; second, strengthen the construction of risk assessment, to establish and perfect the risk assessment mechanism, to identify the risk, risk analysis,risk response development; third,continue to strengthen the control activities,maintain a virtuous cycle of capital chain and improve efficiency in the use of funds; fourth, improve the information system and internal supervision system construction, the establishment of internal report system of science, the establishment of the internal supervision system and suggestions.