On The Construction Of Internal Control Evaluation System Of Listed Companies In China

The establishment of internal control evaluation system for listed companies in China is an emerging subject. On the one hand, scholars rarely involve evaluation system in the study of internal control of listed companies and; On the other hand, government sectors have been enacting relevant regulations on internal control, but few of them involve evaluation system initiatives; Furthermore, listed companies in China have not attached too much importance to the evaluation of internal control, which leads to discontinuous, random and even invalid evaluation. Let alone the establishment of evaluation system. In the light of the foregoing, this thesis is dedicated to the study of establishment of internal control evaluation system for listed companies in China, in a hope to establishing internal control evaluation system for those companies, thereby facilitating the continued development and perfecting of their internal control. The thesis is structured as follows:Chapter Ⅱ introduces relevant theories of internal control and its evaluation. Firstly, the development process of internal controls from home and abroad is briefly described. Then Internal Control-Integrated Framework by COSO is introduced and then based on it the internal control framework of listed companies in China is reconstructed. After that, internal control evaluation is outlined, which includes an analysis of the western and domestic development process of the internal control evaluation theory, as well as an description of basic elements for establishing internal control evaluation system. This chapter provides theoretical groundwork for the whole thesis.Chapter Ⅲ analyses the necessity and feasibility of establishing internal control evaluation system for listed companies in China. Referring to the current situation of internal control development in China, the necessity of establishing such a kind of system is pointed out via analyses of existing problems in internal control evaluations. While the feasibility is declared through analyses of current internal control and its evaluation respectively from the aspects of government regulations, theoretic research and practices in...