Research On The Internal Control Environment Of Listed Companies

Among the five elements of enterprise internal control,the environmental element is put in the first place,its importance is obvious,and the other elements also complement each other and promote each other,is the foundation and guarantee of enterprise development.Whether the internal control effect can achieve the expected effect depends on whether the control environment is sound.As the basic element of internal control,the internal control environment is the basis of other elements of internal control,it is also the premise and guarantee to accomplish the goal of internal control.In recent years,the listed companies in China’s liquor industry are in a period of weak development,and their development momentum is not enough.The reason is that they do not attach enough importance to the internal control of the enterprises,no effective internal control through science to help reduce or even avoid theft,fraud,corruption and other undesirable factors to the harm brought to the enterprise.at present,the internal control environment of China’s liquor industry is not sound enough and the whole industry is in the period of development and reform.If the problem can not be solved,it will certainly have a great impact on the long-term sustainable development of enterprises,will be placed in the future development of enterprises on the road to a big problem.In this paper,the method of normative research and case study is adopted.On the basis of drawing lessons from relevant theories of internal control environment at home and abroad,the theory is combined with practical cases,starting from the "plasticizer" event and the "deposit stolen" event of Jiugui Liquor,this paper discusses and studies the problems in the management of internal control environment of Jiugui liquor company from five factors of internal control environment.The occurrence of drunkenness and drunkenness incident has exposed the problems in the internal control environment of the liquor industry in our country.In this paper,aiming at the problem of drunkenness and drunkenness joint-stock Limited Company,the use of drunkenness and drunkenness and drunkenness is a variety of problems arising from actual cases,reflect the internal control environment for an enterprise’s long-term sustainable development of the importance,hope to wake up the bell,so that other enterprises can also realize the need to establish and improve theinternal control environment,especially for the liquor industry,after all,many liquor enterprises will have the same situation as Jiuguijiu,enterprises must raise the level of attention to the internal environment and strengthen its internal control environment.Through the method of case analysis,this paper draws out the loopholes in the process of establishing and perfecting internal control environment,hoping to be helpful to the research of internal control environment in China.