The Study On Risk-oriented Internal Control In The Listed Companies

In the current globalization, the increasing degree of information technology background, capital, technology, talent and accelerating the flow of goods, and they also gradually become more complicated. These changes greatly increase the socio-economic uncertainty, businesses have to face a wider scope, the relationship between the risk of more complex, in order to sustained and stable development of enterprises need to take a series of measures to prevent and avoid risks modern risk-based internal control system is the establishment and perfection can help enterprises better control risk, sustainable development of enterprises has a very important role. However, many enterprises are not aware of the establishment of sound risk-oriented importance of internal controls, resulting in loss of internal control, lack of effective control of risk, early in 2007 the United States at the outbreak of the credit crisis in September 2008 occurred in China's Sanlu milk powder poisoning, in the final analysis is due to corporate lack of understanding of risk, failed to effectively prevent risks caused.In July 2008 with the "basic norms of corporate internal controls," an official release, shows that China has preliminarily established a relatively complete set of risk-based internal control system, for improving the quality of listed companies in China to support domestic enterprises to better and faster "go out, "China's overseas listed companies to enhance the market image of the system to provide security and active support. However, China's listed companies in risk-oriented establishment of internal control there is still a lot of problems need to be further improved and perfected.The essay consists of the following four parts:The first part of the Introduction. Major listed companies on China's internal control risk-oriented research background, significance and research methods, an overview of the theory at home and abroad.The second part, we overview the internal control theory. We mainly fouse on the definition of internal control, internal control purposes, and the elements of internal control, including control environment, risk assessment, control activities, information and communication and supervision.The third part is the establishment of index system of internal control and empirical studies.We use fuzzy mathematics method to establish a system of internal control evaluation, evaluate our internal control of listed companies and find some problems.The fourth part, we make recommendations for improvement, find for the third part of the problem of internal control of listed companies in China and put forward a four-point improvement.