Research On Evaluation Of Internal Control Effectiveness Of Listed Companies Under Goal-oriented

In China,with the "Lantian shares","silver Guangsha","Zheng Baiwen" and a series of financial fraud and internal control failure events occur frequently,the improvement of internal control of listed companies is increasing become the focus of regulatory and investor concerns.The evaluation of the effectiveness of internal control as a means of re-control of internal control is the necessary link to achieve the internal control objectives.However,the evaluation of the effectiveness of internal control in China's theoretical and practical development is not rapid.On the one hand,a series of internal control norms and internal control evaluation guidelines issued by government departments only explain the internal control evaluation.In practice,it has not yet formed a relatively perfect specification for the effectiveness evaluation of internal control of listed companies.On the other hand,the scholars have made the same research on the internal control evaluation.The evaluation process is too dependent on the subjective judgment of the evaluation staff.It has a significant impact on the objectivity of the evaluation results.Therefore,based on the analysis of the present situation of the listed company's internal control evaluation,this paper constructs a goal-oriented evaluation system of internal control effectiveness,draws lessons from the relevant scholars' research results.Fourteen evaluation indexes are selected from the five objectives of the internal control,and the weight of the index is determined by the entropy method.The evaluation results are classified according to the existing literature and relevant laws and regulations,and the A-share listed securities companies are used as examples.Through the calculation and analysis,the top three of the comprehensive control scores of the A-share listed securities in 2015 are China Merchants Securities,Northeast Securities and Haitong Securities.Founder Securities has the lowest internal control evaluation score.The company should pay great attention to this,and find the reasons to improve its internal control level.