The Study On The Internal Control Of The Listed Companies

The internal control theory has undergone the internal control, the internal control system and the internal control-Integrated Framework in the past fifty years. Though it is important to the management of the listed companies, the deficiencies of the internal control framework results in a series of financial case. Presently, the internal accounting control of nation is behind others. So the internal control system of the listed companies must be strengthen and it's benefit to improve the management of the internal control system in the new economy environment.In this essay, the concept of the internal control systems is supplemented and extended, and built on the foundation of analysis the development of COSO Report and the national internal control systems; Meanwhile, this essay from a standpoint of modern enterprise practice also points out the deficiencies of internal control framework in COSO Report. It provides methodologies for macro-and micro-design of internal control systems. So it will guide practice on the internal control systems and become the internal control theory of the connection of international standard.