A Study On The Reform Of Internal Control Defects In China's Listed Companies

With the gradual maturity of internal control theory and the deepening of practical development,internal control has gradually been concerned about and attention.2012 Ministry of Finance requirements: the board of listed companies to carry out internal control deficiencies disclosure,which also requires the government to disclose the domestic listed companies to disclose the first year of internal control,and this year was revealed that there are major shortcomings,important defects and the number of general defects amazing.However,this year Heilongjiang Agriculture Company Limited was double disclosure and was named by the Ministry of Finance,its "internal control self-evaluation report" conclusion is invalid,"internal control audit report" was issued a negative opinion,Heilongjiang Agriculture Company Limited was revealed the number of internal control defects are also very alarming,And its 2013 is still issued by the firm a negative opinion,the disclosure of internal control is still a major flaw.And the latter two years of rectification of the situation is not optimistic,due to information asymmetry led to its internal rectification and external awareness of the rectification of the situation is inconsistent,resulting in its rectification on the free choice of rectification and rectification of the whole,so after the rectification of Heilongjiang Agriculture Company Limited Still show the phenomenon of rectification is not complete.This paper mainly studies the causes of the rectification in the process of rectification in the first two years.These reasons lead to the existence of significant defects after the rectification,which requires the enterprises to spend more time and energy to repair the internal control defects,The development of enterprises will also cause greater obstacles.Based on the major defects in the design and operation of Heilongjiang Agriculture Company Limited,this paper analyzes the specific rectification of Heilongjiang Agriculture Company Limited,studies the research methods of literature review,statistical analysis and case analysis,and uses information asymmetry theory and principal-agent theory The basic principles as a theoretical guide,coherent full text.Depth analysis of what causes the defects of the internal control of Heilongjiang Agriculture Company Limited problems within two years after the rectification is still not optimistic,and then analyze the slow and incomplete rectification of the reasons behind,and finally according to the specific reasons within the enterprise and combined with slow and incomplete rectification External factors,given the corresponding recommendations.