Internal Control And Financial Data Of Changes In Research

Chinese Government Published Law, the Basic Requirements of Corporate Internal Control, which was enacted in 2008, is meaningful for research of enterprise internal control, it's also the pre-stage result of our country's internal control theory, which canonically construct the frame of a enterprise's internal control firstly and put forward higher request of the listed company, even the whole industry. In this thesis, we discuss the internal control from the changes of the financial data, along with a demonstration research, which is based on summarizing domestic and foreign literatures, and explore the meaningful arguments which can be found from the internal control theory. This thesis makes correlation analysis of the financial data's change through the comprehensive analysis and decomposition of the internal control evaluation system. In the part of demonstration research, we analyze the annual data of listed companies in 2008 on the basis of analysis of regression and simulation analysis, reference the evaluation of internal control in COSO report and extract the main variables that affect internal control to analyze the financial data of the listed companies, so we can get the correlation conclusion between them and inspire the analysis of financial data, which improve the financial data and financial situation of a company.