Study On The Optimization Path Of Internal Control Of Listed Companies

With the deepening of the degree of economic globalization,large enterprises in the country are undergoing profound changes,followed by a variety of shocking world financial scandals are constantly staged.In order to strengthen financial supervision,the United States in 2002 issued the first "Sarbanes-Oakley Act",followed by the world have also developed a relevant internal control of the relevant laws and regulations.In this context,China also began to focus on internal control issues.It is noteworthy that,in 2011,the letter from Zhongyong Certified Public Accountants issued a negative opinion on the audit of Xinhua Pharmaceutical internal control report,this move in the country caused no small sensation,because the accounting firm issued a corporate internal control negative opinion report China is the first time.This negative report shows that there is a major flaw in the internal control of Xinhua pharmaceutical companies,and it has a milestone significance in the environment of the development of internal control of Chinese enterprises.This means that internal control has received more attention,information disclosure to open and transparent goals has taken a big step,more importantly,the outside world to promote the internal pressure for their own internal control development.Shandong Xinhua Pharmaceutical Co.,Ltd.This case has a typical representative significance,this article on this case,for example,the use of theory combined with practice,make full use of relevant literature at home and abroad to obtain the latest theoretical information,combined with Chinese listed companies internal control The status quo,to analyze the shortcomings of its internal control system,and accordingly put forward targeted recommendations.