Listed Company’s Internal Control Self-evaluation

"Internal control" in China started relatively late development is still not perfect,but its importance can not be ignored, with the development of China’s economy, nowmore and more companies began to focus on the implementation of internal control.Especially in recent years, many large companies frequently the scandal, includingfinancial fraud, accounting fraud phenomenon or bankruptcy, these are all andenterprise internal control of the internal control has become a hot issue be given dueattention. The same time, it also aroused the concern of our government on the internalcontrol, start up: July15,2006, the Internal Control Standards Committee wasestablished; June28,2008, the Joint Commission of the Ministry of Finance, the AuditCommission, the CBRC and Paul Regulatory Commission issued the "internal controlis the basic norms; April26,2010, released the internal control supporting guidelines.So, we have chosen the internal control aspects of the study.The urgency of the context of the internal control development, the first listedcompanies in China’s internal control self-evaluation of the status quo analysis,summed up the five typical problems:(1) business leadership not pay enough attentionto the internal control self-assessment; our internal control self-assessment ofimperfect laws and regulations; internal control self-evaluation of the main level is notclear; lack of effective, practical internal control self-assessment methods andindicators system;5Internal Control Self-Assessment report of a unified form andcontent. Then, we established a comprehensive system of internal controlself-assessment system, including internal control self-evaluation of the main internalcontrol self-evaluation of the object, the internal control self-evaluation index systemand evaluation criteria; specific to establish an internal control self-The evaluationindex system was introduced. Then, in a well-established self-evaluation on the basis of index system, combined with the analytic hierarchy process to build a model, verifythat the Baoshan Iron&Steel, for example, the results prove that the model is itsusefulness. Finally, all the solutions to the problems above recommendations:1.Positive leadership to the implementation of internal control self-assessment activities;two countries should improve internal control standard legal efforts; implementation ofinternal control is fully evaluation system; to take effective, practical evaluationmethods and a unified index system;5. unified and standardized internal controlself-evaluation report form and content.