The Applied Research Of Internal Control Of Listed Companies In China

In the year of 2002, the sarbanes-oxley act of The United States became law, western countries especially listed company lifted in the internal control an upsurge in building, some overseas listing of Chinese companies have begun in accordance with international standard for the enterprise internal control system. In the year of 2008, the ministry of finance in conjunction with related ministries and commissions issued enterprise internal control basic norm of Chinese enterprises have internal control standards. In recent years, while China's listed companies of internal control system construction seriously more and more, but in the concrete practice of Chinese listed companies internal control with regulatory requirements, also has the disparity between still exist many problems, many companies due to corporate governance defects leads to failure, and internal control of the company neglect the importance of risk management, another company of internal control effectiveness of reasonable evaluation of disclosure insufficiency.This paper reviews the research on internal control theory, this paper expounds the internal control and corporate governance theory and risk management theory, this paper analyzes the relationship of listed companies in the internal control application of existing problems, and then based on the related theory, attempts to risk management as the main line, corporate governance as a foundation, combining the characteristics of China's listed companies, separately from corporate internal control design, business level internal control design and internal control effectiveness evaluation three aspects of design of the listed companies all of the internal control system construction, hoping to listed companies on China's internal control system establishment has certain practical guide.