Research On Internal Control Self-assessment Report Of Chinese Listed Companies

The sound and effective internal control of an enterprise is the key guarantee of its survial and development. In the year of2002, the United States congress got through and published the Bill of sarbanes-oxley, required the list companies to tighten their internal controls, and make the internal controls public after a series of finacial events of large-scale list companies. In the year of2008, our country published "the Enterprise Internal Control Basic Standard ", and2010" Enterprise Internal Control Guide ", which specified that the list companies have to evaluate their internal control status, and make the self-evaluations on internal control public, the self-evaluation on internal controls can be used as the re-control of internal controls, which is a important method of improving the internal control persistently, and can help the enterprises to find the flaws of internal control, in order to improve the qualities of information disclosure, regular the internal governances and finacial operation mechanism, improve competitiveness and economic efficiency of the enterprises. Therefore this article is of great significance both theoretically and realistically, which is about the problems of the internal control self-evaluations, and comes up with suggestions and counterplans respectively, and all these problems are worth to analyse and discuss in depth.This article elaborates the theory related to the internal control self-evaluation and relevant reports, takes CSI300Index companies as samples, which are typical in both market value and industries, collects the internal control self-evaluations and the information related of the CSI300companies, gets the basic datas of the samples, analyses and compares the the reports of internal control self-evaluation of year2008-2010of the sample companies, dissects the problems about them, and comes up with the conclusion that the increase of the number of the companies which publish internal control self-evaluation is limited, the basises are different, the contents are incomplete, and some other problems. This article takes Internal control evaluation guidelines as reference, set up the internal control self-evaluation index system, by the means of experts scoring, determines the weights of internal control self evaluation, set up the model of internal control self-evalution, this article takes Sinopec as example, analyses and compares the report of internal control self-evaluation, analyses the situation of internal control self-evaluation of the branch company of Sinopec Heilongjiang, in the way of analysing and comparing the scorecards reclaimed from the internal staffs and exterior experts, then finds that the fact doesnt come along with the internal control self-evaluations, additionally, comes up with the suggestion of perfect the internal control self-evaluation of Sinopec.