An Empirical Study On The Relationship Between The Effectiveness Of Internal Control Of Listed Companies And Corporate Performance

To get a profit the purpose of enterprises manufacturing and managing activities,it is the common goal of the owners to pursue maximizing the enterprise value.As listed companies,they have a high level of transparency,face more fierce competition.It is an inexorable law survival of the fittest.Recently years,the economy glides down of manufacturing industry,some companies of the small scale closed one after another.As listed companies,they promote the effectiveness of the internal control,improve their performance and increase the value of enterprise,are the way to enhance their competitiveness and ensure the market position.Along with China’s economic developing,our Capital market is becoming more and more complete.But,the phenomenon of financial fraud and false accounting is also frequent.Internal control is getting more and more attention,and the importance of internal control was recognized.Because of internal control runs through the entire manufacturing and managing activities,it can not only improve the performance,but also ensure the quality of information and the safety of assets.Making each link of the enterprise coordinate and balance with each other.So,internal control is very significant for a company.Through researching and analyzing the present situation of the internal control of enterprises by this thesis,understand the background of this topic,propose the topic research significance,and conceive the idea and methods of this thesis.Based on the domestic and overseas existing research results,expound the present situation of internal control of manufacturing industry in our country.At last,reveal the relationship between internal control and business performance,and put forward some suggestions and countermeasures,to promote the speed of the listed companies to building and perfecting the system of internal control.Through the empirical research,we come to a conclusion: the effectiveness of internal control is significantly related to the business performance.The higher the effectiveness of internal control is,the better the business performance is.The thesis provides a way to improve the performance of a company from the open and high perspective and is also a basis of continuous improvement of the capital market.