A Research On The Internal Control Effectiveness Evelvation Of B Asset Management Enterprise

Since 21^st century,the issue about accounting falsehood,financial fraud,bad management and bankrupt happened occasionally at home and abroad,such as“Enron Event”and“Xin Tai's IPO Fraud”,which caused a big loss to society.To a great extent,This issue should be blame to the absence and inefficient in internal control.Nowadays,the supervision department,management and investors pay their more and more attention to make a validity evaluation in internal control.Thus,our government has enacted a series of normative documents,such as<basic norms of internal control>and<enterprise internal control evaluation>to strong the enterprise internal control and improve their management level,and also to speed up the development of company and protect the investors'legal rights.Although with all the efforts,we still have many problems,such as undefined concept in content and scope;Unspecific,unreasonable and unscientific in standards and evaluation;Unreasonable and unscientific in assessment standard and ect.The validation studies in five core elements of internal control,which have theoretic importance and practice value in promoting the level of enterprises management,practicing the corporate ideas and management objectives,ensuring the quality of accounting information,promoting enterprise's sustainable development,and protecting of investors'legitimate rights.This paper profits from the domestic and foreign advanced experience in internal control evaluation system.And carriers on search according to the practice of the A asset management to build the evaluation index.Meanwhile,draw a conclusion of effectiveness of each index.The main research contents include:Introduce.This chapter analyzing the background and significance,discussing the research situation in China and abroad,making clear about the research trend,discussing the research though,content,route and structure,in order to establish the corresponding research methods.Introduce the relevant and foundation theories of the evaluation of internal control so as to provide a theoretical model for this research.Study the situation,proposes and analyzes the problem of A asset management.Firstly,introduce the background of A asset management,analyze the problems of it through the way for describing its actual volume so as to provide the basis of the internal control evaluation system index.Further refined of the five core elements of internal control:internal environment,risk assessment,control activities,information and communication.And combing current situation and the key point of assessment to draw the conclusion of evaluation index and criterion.Establish the evaluate methods.And finally select out literature research method,detail method and quantitative and finalize the design analysis to be the research method of this research.Making comments.This part mainly including collecting data and making a comprehensive assessment of B asset management so,and at last make an analyze of the result of the assessment.It turned out that the system has been effectively implemented,most of its staffs can operate by professional technicians,the works are going on well and the workers have a highly motivated.Although it still have some problems,but are all under control.Problems and improvement measures.Make recommendations and hand them working flow for the existing issues,and put all systems into effect in the production.Conclusion.The thesis summarizes of the research,and analyze the innovation and insufficient of this paper,and carry on the forecast to future research.