| With the continuous development of economy of our country,more and more high requirement for the Ministry of Finance and Securities and Regulatory Commission of listed company internal control.As of April 30,2022,47 accounting firms have issued 2021 internal control audit reports to 2,521 listed companies,among which 1,461 are on the main board of Shanghai Stock Market and 251 are on the Science and Technology Innovation Board.Shenzhen main board occupied 780,GEM occupied 26;Beijing Stock Exchange has three.From the perspective of the opinion types of audit reports,a total of 2,470 listed companies were issued audit reports with unreserved opinions(49 of them were issued with unreserved opinions with emphas is sections),48 listed companies were issued audit reports with negative opinions,and 3companies were issued audit reports that could not express opinions.Although the vast majority of listed companies’ internal control has been issued without unqualified opinion audit report,but still a considerable part of listed companies’ internal control has been issued without unqualified opinion audit report.We must be deeply aware that some listed companies do not pay enough attention to the internal control system,resulting in some problems that need to be solved.Most of these problems are due to low understanding and attention of internal control,poor risk identification ability,not in-depth management risk control,low efficiency of effective information communication and transmission,coupled with the impact of the epidemic in three years,so that some listed companies continue to accumulate various risks.These facts are enough to prove that the current status and importance of the internal control of some listed companies in our country is far from reached the height of should be,the internal control design error,ineffective implementation,and has not really been applied in the operation of the enterprise.Some enterprises do not actively use the internal control system to regulate behavior and prevent risks,but passively accept the external supervision.Based on the "Basic standards for Enterprise internal control" and the “new ERM framework”,according to the status quo of H company internal control,with the elements of Chinese enterprise internal control as specific objects,H company internal control effectiveness is evaluated,and the corresponding countermeasures and suggestions are put forward,so as to improve the effectiveness of internal control.Make the target of its internal control consistent with the development goal of the company,better play its restraint,incentive and supervision role.The research results show that the internal control of H company does exist some problems such as low understanding and attention of internal control,poor risk identification ability,not in-depth management risk control,low efficiency of effective information communication and transmission.The effectiveness evaluation index system of internal control established in this paper is suitable for H company,and the countermeasures and suggestions put forward are conducive to the long-term development of H company. |
