China's Listed Companies Internal Control Failure And Countermeasures

Listed Company is the public company, has widespread popular style and the sociality, its operation quality relates to the thousands shareholder rights and interests, affects the national economy normal operation. Scan the 15 years development of our Listed Company carefully, there are many Listed Company involved a false impression and contrary operation event, generally, the Listed Company has been thought as the company to raise money madly.Listed Company has so many problem, lie in the invalidation of internal control. Whether the Listed Company has the consummate internal control or not become the attention focus of the supervising organization and the investor. Based on the summary of the invalidation experience of Listed Company's internal control, author analyzed the invalidation reason of the Listed Company's internal control, and gives the measure to resolve. Finally, take the ChunDu Group as the example, analyzed the invalidation reason concretely, and give some suggestion to other company. The full text divides into five parts:The first part, analyzed the massive cases that relate to the internal control's invalidation, and find the reasons result in these problem.The second part, introduce the emergence and the five stages of the internal control development, sum up the overseas internal control theory research results. Analyzed the understanding limitation of domestic market, and analyzed the influence which creates to the internal control of domestic company.The third part, analyzed the reasons which result in the invalidation of the Listed Company's internal control from the external and the internal side.The fourth part, based on these reasons, find some measure to improve the...