The Problems And Countermeasures Of Internal Control Over Financial Reporting Assessment In Our Country

Since the recent years, accountant scandals are frequent, which creates heavy loss to the capital market, attacks the investor's confidence. The society has given the unprecedented attention to the financial information distortion. In view of this, the theorists and the practical realm carried on widespread discussion and the research. The practice proved that, the internal control is playing role in guarantying financial report's reliability. specially after promulgation of Sarbanes-Oxley Act2002, the reporting and assessing of "Internal Control Over Financial Reporting" has became the issue. Along with the establishment of "Enterprise Internal Control Standard Committee", the reporting and assessing of the internal control over financial reporting will be put into practice ultimately. In view of this, this article plans to learn the Western developed countries'practice, Our financial report to internal control evaluation exist problems, and puts forward some preliminary analysis of internal control evaluation report, promote financial advice.On the hole it is arranged in five parts.The first part:Narrated this research'background, and briefly summarized the international and domestic research.The second part:According to relevant provisions of the securities and the American public company accounting supervision committee issued the NO.2 and NO,5 of auditing standards and SOX, Internal control over financial reporting and internal control over financial reporting assessment are summarized.Definition of Internal control over financial reporting and internal control over financial reporting assessment.Meanwhile from assessment scope, the assessment index and assessment standards and assessment method of the author expounded from four aspects of internal control over financial reporting assessment.The third part:To reveal the problem of our internal control over financial reporting assessment,China's internal control is laggard,and internal control over financial reporting assessment accomplish less;uncertainty of range and content;CPA don't provide give security;the report of internal control over financial reporting assessment become a mere formality.To solve these problems lies in that the root cause of internal control over financial reporting assessment related regulations, inadequate supervision; Lack of the theoretical framework and assessment system,assessment standards;assessment methods are unscientific;the users of the assessment report is lock of cognition;the public demand of assessment report is inadequate and so on,The fourth part:Introduce the United States and Japan in internal control over financial reporting assessment latest development,Through introducing the SEC regulations and rules, the PCAOB SOX related provisions of internal control over financial reporting assessment and some standards in Japan. With China's national conditions,The authors put forward some assessment standard, the assessment scope, assessment methods and the enlightenment and reference of internal control over financial reporting assessment.The fifth part:According existing concrete problems of our country's internal control over financial reporting assessment, It uses the successful experience of America and Japan for internal control over financial reporting assessment,draws up the assessment guidebook, clear all the legal responsibility, construction supervision and internal control assessment system of financial reports, etc, and presents some Suggestions to promote internal control over financial reporting assessment in listed companies in China.