Study On The Internal Control Problem Of External Guarantee Of Listed Company

As the scandal of enron,America's biggest energy company,has come to light,west-ern countries have come to appreciate the importance of building an internal control system.The main content of research around the defects in information disclosure of internal control,internal control,internal control and audit,internal control and the company's earnings quality and internal control defects and the reaction of the stock market from several aspects,such as now it has become more advanced system of in-ternal control theory.China's research in this field is not mature enough,and the main research direction is still in the internal control frame construction and internal control evaluation.Through the analysis of China plastic holding(000509)and the industry's external guarantee data,this paper finds that the guarantee business has a high guarantee line,and the bad guarantee is more important than the major.From 2001 to 2016,the total amount of China plastic guarantee accounted for 3.98%of total assets,while the in-dustry average was 2.37%.China plastic guaranty amount accounted for the propor-tion of total assets of 1.82%on average,versus the industry average of 0.29%,16 years,China plastic happen guarantee business in total 26,guarantee amount is 690 million yuan,the guaranty business,a total of eight,secured party default joint China plastic losses have 12,involves the value of 240 million yuan,there is no doubt that caused great economic losses to the company,and was involved in a lawsuit,is hard to get out,make the enterprise into a serious business.Based on the above background,this paper takes China plastic holding company as an example,the analysis enterprise external guarantees the lack of risk identification,no strong sense of internal control,internal control design defects,lack of execution,decoration and other reasons,led to the company internal control risk management are not effective supervision,so as to make the enterprise joint and several liability was in financial trouble,to this,this article from the process control of external guarantees,China plastic internal control of guaranty business perfect Suggestions and measures are put forward.