The Effectiveness Of Internal Control Based Companies Listed On GEM Gray Associated

The establishment of the growth enterprise market can effectively solve the small and medium-sized enterprise financing channels, and further perfect our country capital market structure, but the gem listed companies are mostly some chips are the high risk of small and medium-sized enterprises, easy to get into trouble, even collapse, the reason is the internal control weakness is undoubtedly one of the factors, therefore, the strength of the internal control ability has a direct impact on the healthy development of the gem listed companies. Based on the principal-agent theory, corporate governance theory, system theory as the theoretical basis, using the analytic hierarchy process (AHP) and grey correlation analysis method, studies the gem listed companies internal control effectiveness, to further enrich the gem listed companies in our country internal control effectiveness theory, strengthen the company internal control ability, promote the healthy development of the company has a realistic significance. This article main research content and conclusions include:(1) analysis the primary difference between the main board market and the growth enterprise market, illuminates the gem listed company internal control effectiveness research purpose and significance, research perspectives and research content of this paper innovation points.(2) according to the COSO framework as well as our country ministry of finance and other five ministries and commissions jointly issued by the "internal control standard", from the internal environment, risk assessment, control activities, information and communication and internal supervision and five aspects set up the gem listed companies internal control index system of effectiveness assessment level3, using the analytic hierarchy process (AHP) to determine the weights of evaluation indexes.(3) based on the grey correlation analysis method, constructs the gem listed companies internal control effectiveness evaluation model, find out the key factors of internal control to find out the internal control key points.(4) the use of internal control effectiveness evaluation model of "the optical cable company, we made empirical analysis on the effectiveness of internal control, in5years period (2008-2012) data for research on the optical cable internal control effectiveness and evaluation on the constant attention, tracking and research, finally got meaningful results.This article from the perspective of the theory with practice, standing in the gem listed companies within their own point of view, using examples to test the effectiveness of the gem listed company internal control index and model, for the gem listed companies internal control effectiveness analysis provides a reference model.