| Abstract:With the domestic and foreign financial scandals occurring, the internal control attention of governments and scholars have peaked, internal control evaluation issues have also been put on the agenda as a top priority, Internal control evaluation as an important part of internal control,it plays a vital role in a healthy and stable development of the enterprise. CD Power Company as a listed company, through evaluates and analysis its internal control, make it optimizate its internal control, achieve the company’s vision more effectively, and can for other listed companies follow to learn.On the basis of above background and significance of the internal control evaluation, this article makes dynamic tracking of current scholars’research on it,and starting from the internal control and internal control evaluation definitions, studied the internal control mechanism systematically of Principal-agent theory, asymmetric information theory and signal transmission theory, analyzed the basic elements of internal control evaluation system framework, It mainly includes evaluation objectives and methods, evaluation subject and object, evaluation criteria and report. Then, introduced the basic condition of the CD power companyaim at the proble-m that high cost of repeat internal control evaluation, the formality of internal control evaluation and lack of quantitative evaluation methods, proposed the measures that integration of evaluation subject and object,the fining of evaluation standards and and quantitative of of evaluation methods. Finally, using the optimized internal control evaluation system, carry out internal control evaluation on the companyanalysis the effects of optimize internal control evaluation system,proposed mechanism to ensure its implement and for other similar enterprises to learn, as well as providing guidance for our government departments and regulatory bodies to improve the internal control evaluation system and norms.14Figure,37Table and82references. |
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