An Empirical Research On Internal Control Of Listed Companies On Corporate Value

Internal control theory as the continuous development of its elements and framework system is constantly being improved. From within the containment phase of the internal accounting control and internal management control elements of phase two, to the control environment, accounting systems and control procedures during the three elements, to the control environment, risk assessment, control activities, information and communication, and supervision of the five elements of elements of the internal control framework that stage of the research abroad for the internal control has been gradually formed a mature theoretical system,and guide the company's internal control practices.In this paper, first proposed during the research background, significance and purpose, the system introduces the domestic and international development process of internal control theory and related research and comment summed, and then the internal controls associated with the enterprise value of the basic theory Described, followed by the theoretical research focus, that is, the value of the enterprise internal control theory analysis.In the relevant theory, based on the specific situation in our country and the COSO framework for internal control elements, listed companies proposed comprehensive evaluation index system of internal control, and finally through empirical research methods, the establishment of internal control of listed companies and the business value associated factor model was the conclusion of the study. In order to study the internal control elements associated with the enterprise value, we construct the internal control of listed companies comprehensive evaluation index, the study found domestic listed company's internal control system, the establishment and improvement, along with the deepening of reform and opening up and the stock market norms, the growth of enterprise value significant role in promoting. Finally, the previous theoretical analysis and empirical research paper, based on the internal control system in China's construction and improvement gives some useful suggestions.