Research On The Internal Control Quality Of Manufacturing Listed Companies Under The Background Of Internet Plus

The implementation of the “Internet Plus” action plan in 2015 affected all aspects of the listed companies in the manufacturing industry and the entire life cycle of the products,making the smart manufacturing model the main direction for the development of the manufacturing industry.Under the general requirements of “intelligent manufacturing in China”,the information transfer methods,organization structure,and operation management system of listed companies have undergone drastic changes.The company's operating performance and related efficiency have also been significantly improved.At the same time,the continuous development of the "Internet Plus" has brought corresponding challenges to the management of listed companies,especially to internal control.The incompatibility between the company's internal control quality and the company's development will inevitably lead to a doubling of the company's operating risk,which in turn will inhibit its sound development.The ability to correctly use the " Internet Plus " technology to innovate the internal control system and improve the quality of the company's internal control has become a key issue in the research on the internal control of manufacturing listed companies under the " Internet Plus " background.At present,some scholars have studied the internal control of listed companies from the relationship between “Internet Plus” and internal control and the internal control of accounting information systems,but few scholars have studied the “Internet Plus” background from the perspective of integrated internal control systems.The quality of internal control of listed manufacturing companies was studied.Based on the above situation,the current situation of the implementation of internal control of A Company was analyzed.According to the system control theory,COSO internal control theory and enterprise strategic management theory,from the internal environment,risk assessment,control activities,information and communication and internal supervision,A company's internal control quality evaluation system has designed 24 specific indicators.On the basis of theoretical analysis,each indicator was weighted using the analytic hierarchy process,qualitative indicators were converted into quantitative indicators,and MATLAB software was used for fuzzy comprehensive evaluation calculations to score the internal control quality of A Company in a more scientific manner.The empirical results show that A company's internal control quality is generally at a comprehensive level,its control activity level is “good”,risk assessment and internal supervision are “worse”,and internal environment,information,and communication are “average” levels.Based on the results of empirical analysis,the five elements of internal control were further discussed and the problems arising from the internal control system during the implementation of the “Internet Plus” model of A Company were separately discussed.Finally,put forward suggestions to improve the internal control of A Company in the context of “Internet Plus”: to form a networked control environment,establish a process-based risk assessment,grasp the control activities of key control points,improve the information communication of multiple channels,and strengthen the various levels of Internal supervision.In order to help A company improve its internal control system in the “Internet Plus” context,it will improve its internal control quality.