| As the development of domestic and international economy, internal control plays an increasingly important role. Internal control works through the whole process of production and operation in a company. To establish and perfect the system of internal control, it makes business activities carry out smoothly, management efficiency get improved obviously, growth strategy implement effectively. Referring to the comparatively mature internal control theory of domestic and foreign, also based on the actual situation of our country’s listing corporation, this thesis is attempted to explore effective measures for listing corporation to build up a perfect internal control system.In this thesis, I use the method of case study, and take Beidahuang as the research object. At first, this paper puts forward the framework of whole thesis, illustrates the research background, purpose and significance respectively. By giving an overall description of the concept of internal control, the developing process of theory, present research status at home and abroad and introducing related theory of internal control, it helps to build up the theoretical foundation for later case analysis. Secondly, take Beidahuang as an example, also based on the major events and important data resources, this paper attempts to reveal present situation. It contains many problems, such as: illegal lending money, illegal guarantee and violation of information disclosure regulation. Then this paper analysis the reasons related to current situation. There are four main reasons: poor corporate governance system, disordered business process, waning risk management and disguised information disclosure. Finally, according to the practice of Beidahuang and the development of theory and practice both inside and outside, the paper advises on improving the situation from 4 aspects. They are how to improve internal control design of capital activities, how to improve internal control design of asset management, how to improve the corporate governance structure and how to improve internal control information disclosure. In conclusion, the thesis points out the failure of internal control in Beidahuang is a common problem during listing corporation, puts forward solutions to improve problems, and interprets several enlightenment of how to establish and perfect the system of our country’s internal control. |
