A Research On Problems In Enterprise Internal Control On The NEEQ

Until July 31,2016,the number of companies listed on the NEEQ in China has reached to 7921.With the increasing of innovative,entrepreneurial and growth SME listed in NEEQ,the effect of solving problems of financing difficulties,high financing costs,financing channels is not smooth,etc.by the National SME share transfer system limited liability company is also in ascension.But problems of the uneven quality of enterprises and weak liquidity in this market still plagued the development of NEEQ.With the increase in the number of listed companies,the type of illegal is endless.The main problem is the nonstandard governance,the illegal use of funds by actual controller,the illegal use of funds raised and the information disclosure against rules,etc.Many management personnel did not form the concept of capital market,open market,and its ability to govern is limited,and its internal control system is only formalism,which leads to problems that can be avoid still appear many times.In order to solve these problems,improve the enterprise's financing ability in NEEQ,to promote the internal control of the enterprise is very important.This dissertation focuses on internal control problems of enterprises listed in NEEQ,combined with case analysis.In this paper,it first made a study of relevant literature at home and abroad,and then described in detail the relevant requirements of the NEEQ to enterprises in internal controls,as well as the theory of internal control,which as a theoretical basis for the analysis of existing problems in it.From the point of view of the five elements of internal control,this paper analyzes the relevant problems existing in the enterprise listed in NEEQ at present.In order to put forward a suggestion of practical significance,this paper has carried on the concrete example analysis,teased out the risk of the HB company and the defects of the internal control,and finally given sound advice as follows.To improve the financing capacity of enterprises listed in NEEQ,enterprises must improve their management level and perfect the internal control while keeping good performance.Based on the principle of cost effectiveness,they should improve the control environment as well as the awareness of internal control and risk awareness of all employees,including the manager.Companies should also have a control of thebusiness-critical activities and the major risk,improve the internal information communication and the level of information disclosure.The internal control problem in HB company has a certain representation.Through these case analysis,this paper hopes to help enterprises to improve their internal control.