The Research On Effectiveness Of Internal Control And Corporate Performance In The Listed Companies In Henan

With the rapid development of economy,the size of company are also growing,the internal control become more and more important.In recent years,there appeared a lot of internal control failure events,all kinds of financial fraud phenomenon emerge endlessly which destroy the company's internal operation,affecting the sustainable growth of the company's operating efficiency.Therefore,establishing and improving the company's internal control has become very important.In order to effectively control the company's internal control,the state introduces a number of internal control laws and regulations to manage the company internal control so that these policies can provide a policy support to construct company's internal system.The thesis studies the listed company's effectiveness in Henan province based on internal control and corporate performance,also studies the relationship between internal control effectiveness and the corporate performance,gives an analysis by using qualitative and quantitative methods through the effectiveness of the internal control of listed companies of Henan province to provide experience for the study of corporate performance,emphasizes the importance of internal control,promotes the company's operating efficiency.The thesis used qualitative and quantitative methods which can provide experience for the study of listed companies in Henan province on corporate performance,emphasize the importance of internal control and improve the company's operating efficiency.The thesis selects the listed companies in Henan province from 2012 to 2014 as samples,collects and sorts the data on the internal control and corporate performance of the listing Corporation in Henan Province.Analyses the effectiveness of internal control and corporate performance theory to put forward hypothesis.The thesis select appropriate indicators by using the mathematical statistics methods to build the regression model.It analyzes the relationship between companies' internal control and corporate performance from the internal control environment,risk assessment,information and communication,internal supervision.The study results show that the company's internal control effectiveness and corporate performance have positive relationship,risk assessment is not significant with company performance;control and corporate performance have a positive relationship;information and communication is not significant with corporate performance;internal supervision and corporate performance have a positive relationship;internal control overall effectiveness and corporate performance has a positive relationship.Summarizes the lack of study,proposes countermeasures and suggestions:optimize the internal environment in a timely manner,adopt a reasonable risk assessment,manage internal work well,update internal and external information quickly,strengthen communication and improve the effectiveness of the internal control to improve the company's performance.The innovation of thesis is:After the 2010 release regulations,using of the newer internal control evaluation index,begins with the five elements and the overall evaluation of internal control effectiveness;chooses the angle of the local area to analyze so that can provide a local economic development research experience.