Research On Evaluation System Of Enterprise Internal Control

China’s economy is continuing to develop healthily,stably, annual GDP growth can be maintained at around 7%, the number of listed companies is increasing year by year.However, with the increasing of listed companies, financial fraud cases also occurred frequently, after its reason, the most fundamental is the lack of internal control system.In recent years, our country began to pay attention to the building of enterprise internal control, especially the research on how to establish internal control evaluation system,the establishment of the system, to help enterprises identify the defects in the internal control, improve the internal control system, improve the corporate performance and the ability of development.This paper is divided into six parts, the first part is an introduction, describes the research background and significance of the innovation point, domestic and international literature review, research content and method,the innovation point; the second part is the theoretical basis, introduces the connotation and function of internal control evaluation; the third part is our country enterprise internal control evaluation of the status quo, to at the end of 2013 all listed on the Shanghai and Shenzhen two stock exchange 2468 companies as the research sample, disclosure internal control evaluation report analysis; the fourth part is the construction of evaluation system of enterprise internal control, covering all aspects of the activities of the enterprises involved in the index; the fifth part is the case analysis, in order to Jiu Zhou Electric as an example, the analysis of the effect of internal control and put forward the security of internal control evaluation system of operation measures; the sixth part is the conclusion. Internal control evaluation system constructed in this paper, suitable for different enterprises use,deficiencies, still need to practice the research.