A Study On Internal Control Of NEEQ Market

National Equities Exchange and Quotations(referred as NEEQ),as the Off The Counter capital market in China,is a significant part of Chinese multi-level capital market system.Since the end of 2013,a series of the implementation of policies and systems spurred NEEQ market expanded from the pilot officially to the whole country,so that our multi-level capital market system has achieved a major breakthrough.The NEEQ market has formed a related system,the financing function is also increasingly powerful.Since then,investment activity has become more frequent.For those listed companies,the new three-board access mechanism for their internal control construction put forward more detailed standards.However,many of the new three board listed companies still do not pay close attention to the internal control mechanism is still not perfect,the related activities are not designed properly.In 2014,JY company officially in the new three board was established.The business service points,is integrated logistics and trade in various fields.The company has created a subsidiary business,a wide range of radiation,is a comprehensive logistics services business potential in southwest china.The author in the CPA practice period had the honor to participate in the company's listing due diligence work,carried out thorough research and investigation and the relevant information on the company and the actual situation,found that the company in the construction of internal control there are still some problems,these problems not only cause the three new board companies universal,there are reasons for enterprises its particularity.According to the specialty,on the internal control of the enterprise carried out in-depth investigation and study,found that the company's internal control mainly existed in the internal control,risk management,weak foundation of loose control activities set up simple problems,the causes of these problems mainly is the enterprise scale and capital guarantee capacity is limited,and the importanceof internal management of enterprises do not know the deep control.Through the method of case study on the internal control problems are analyzed and put forward the improvement of internal control of the current situation of enterprise internal control must first base compaction,second is to improve the internal control activities,In addition,the need to promote risk management,implementation of an effective oversight-evaluation mechanism.