Target Under The Guide Of Enterprise Internal Control Effectiveness Evaluation

From the initial internal containment to establish an internal control system, controlled fromwithin the overall framework of enterprise risk management framework, the supervisory authorityhas introduced stringent regulatory measures, financial fraud and accounting fraud cases stilloccur frequently. At present, Chinese enterprises led to corporate crisis or even bankruptcy casescontinue to occur due to the internal control is missing or invalid, seriously disrupting the marketrules and order, a heavy blow to investor confidence, the degree of perfection and enforcement ofthe legislation of the regulatory authorities greater challenge. Therefore, how to evaluate theeffectiveness of internal control enterprises urgently need to become a research focus of academicsand practitioners. Effective internal control to ensure a legitimate business enterprises, maintainingsecurity of assets, to ensure that financial information is true and complete, and improveoperational efficiency and effectiveness, so as to realize the development strategy, is therealization of the internal control objectives provide protection to some extent. This paper will bebased on the degree of realization of the internal control objectives, building evaluation indexsystem, entropy method for various indicators of empowerment, a comprehensive evaluation ofthe use of gray correlation degree analysis, and the A-share listed companies of the XinjiangProduction and Construction Corps, for example, a specific application.This article contains five chapters, using the method of combining normative and empiricalresearch to conduct research. Chapter I, Introduction. The background of the topics and researchsignificance, research, research methods and possible innovation is the introduction of specificsystems. The second chapter, the literature review. Summary countries, inside and outside thedefinition of the evaluation system and internal control evaluation method research on theeffectiveness of internal control. Chapter III, the internal control system. In reviewing domesticand outside the internal control objectives to the evolution of the course on the basis of relatedresearch scholars on the listed company’s internal control index based on the degree of realizationof the objectives of the internal control, drawing, select the effectiveness of internal controlevaluation and elaborate dimensionless data process, empower entropy method and gray relationalgrade analysis process of applying, will be evaluated based on the existing literature and relevantlaws and regulations result is divided into seven grades. The fourth chapter, the application of theinternal control evaluation system-A-share listed companies of the Xinjiang Production andConstruction Corps, for example. In the internal control of data collection, data processing, theindicators calculated weight gray correlation degree evaluation method to evaluate the listedcompanies in the effectiveness of internal control, and come to the A-share listed companies of theXinjiang Production and Construction Corps internal control effectiveness of comprehensive score,and its results are detailed and specific analysis. Chapter V, research revelation. Relevant policy recommendations for the evaluation results and then sum up the shortcomings of the article, andproposed research prospects.Through the evaluation results, in2011, the Xinjiang Production and Construction CorpsA-share listed company’s internal control effectiveness of composite score is not high, and as awhole in the middle and lower level. According to the research findings, the paper proposes tostrengthen internal control and supervision, to prevent the occurrence of illegal activities;increasing the value of corporate assets; focusing on enterprise internal control oversight power toprevent the forgery of financial information; improve the core competitiveness of enterprises;strengthen corporate cost control and management proposals.