China's Listed Companies To Build Internal Control Effectiveness Evaluation System

So far, although some laws and regulations for the evaluation of internal control are described, but in practice, has not yet formed a relatively complete evaluation of the effectiveness of internal control norms for the Listed Companies. In addition, although the construction of the internal control system has made great progress, but there is such a phenomenon:the internal control design is perfect, but lack of implementation.So it is necessary to do a system and in-depth study for the listed company’s internal control effectiveness evaluation system.This article is committed to evaluate the effectiveness of the internal control system, in the construction of the effectiveness of internal control evaluation system, not just focus on design sound internal control system, but also focus on the implementation of the internal control system. In terms of research methods,use of normative and empirical analysis qualitative indicators quantitative, comparative analysis method. analysis internal control, effectiveness of internal control, principal-agent theory and contract theory. In empirical research,through the case,validated the science and effectiveness of the system, to provide references for the evaluation of the effectiveness of internal control practices. In the process of constructing the index system, by fuzzy comprehensive evaluation method to quantify the qualitative indicators, making the analysis more simple and scientific. In comparative analysis, by comparing the primary method of evaluation of the existing internal control, select the appropriate method for the evaluation of internal control of listed companies.The results of this study showed that:in two angles to build the internal control system, the design effectiveness of internal controls and internal control effectiveness of the implementation, internal control can play a more fully role, internal controls can help companies achieve business goals objectives and has operability. Enterprises should improve their internal control, at the same time, it is necessary to implementation of the system. In this paper, in terms of the design of internal control evaluation system,we referring to the five elements of COSO.In terms of the implementation of the internal control evaluation system, ues internal guidelines specific project applications, select18level indicators. This makes up for the previous analysis focus only on internal control design rather than on implementation of internal control problems, In addition, to use fuzzy method to evaluate the effectiveness of internal control will quantify qualitative issues, changes Previously limited methods, enriching the internal evaluation system.