The Institutional Factor And Non-institutional Factor Analytical Of Invalidation In The Internal Control Of Listed Company

In the last few years, our country listed company appeared many problems in the management, such as the YiLi benefit share,China sail oil, DeLong etc. One of the primary reason of these problems lies in the invalidation of internal control. How to build up perfect enterprise inner control become one of the important problme with a listed company to face at present. In American, With Enron incident for the representative's company the invalidation of internal control in American cause the report of Sarbanes-Oxley Act of 2002 and the promulgation of the COSO committee lately Enterprise Risk Management-Total Frame. The fast respond and handle ways to business enterprise internal control exposition problem in The United State draw a good lessons for our country the research of the internal control. Along with the development of the market economy, the listed company faces a more and more drastic competition, being our country market corpus, the listed company of the has to build up the perfect inner part control system and try to promise it circulates effectively.Study the inner part control,we can promote the exaltation of the our country business enterprise management level, carry through the company policy and manage a target, promise the quality of accountancy's information, legal rightses that protect investor all havecount for much meaning.This text usage economics, management the related knowledge for learn, control existing theories according to the inner part, the invalidation of the internal control in listed company the reason return knot for the institutional factor with not-institutional factor.The reason invalidation of internal control at present of institutional factor in this text mainly beacase of unreasonable property right system, the confusion in company manage structure and the lake of publish system in inner-controlled to the listed company; The reason invalidation of internal control at present of non-institutional factor mainly beacase of the weak risk consciousness, the lack of good corporate culture, low employee's character, the internal control do not catch the point and internal control evaluation method not perfect. This text draws lessons from foreign advanced experience in the meantime, combining the actual circumstance of the our country, to listed company the internal control lose efficacy of the institutional factor and the non-institutional factor are respectively put forward correspond of counterplan. In or der to resolve the listed company inner part control problem to provide a set of all-directions solution, these counterplan hopes to give a help in the perfecting our listed company of the internal control.