Research On Factor Of Listed Companies’ Internal Control Deficiency Generation

Objectives of internal control is to ensure the reliability of financial reporting,efficiency and effectiveness of operations and compliance with laws and regulations.Internal control self-assessment report two important content, the first one is theestablishment and implementation of the internal control system, the main fiveelements of internal control and key control activities, and the second block is theproblem of the internal control system set up or run encounter. As long as there isinsufficient internal controls on the one hand, no matter how good internal controlother aspects of operation of the internal control objectives are still unable to reach,so the research factors generate internal control deficiencies listed companies isnecessary. What are the factors that in the end will lead to companies with internalcontrol deficiencies? Those factors are more important then? This is clearly a need tosolve problems through empirical. Therefore, this article from the perspective of theownership structure of the departure, the use of empirical analysis of ListedCompany’s internal control.This will combine the perspective of contemporary academia emergingownership structure, internal control of listed companies a new way to observe,analyze shareholding structure of listed companies for the impact of its internalcontrol and ownership structure of listed companies to explore the impact of itsinternal control mechanisms. First, the paper will analyze the academic integration ofexisting defects based on different angles of internal control of listed companies forthe reasons put forward in the past inadequacies of view, this reflects the academicvalue of this article. Subsequently, the paper describes the main theoreticalknowledge will be the first article in the need to use theoretical knowledge tointroduce part will be divided into two, one is the power structure of the theory ofknowledge, a theoretical knowledge of internal control. Then, the paper will bebefore the various theories expounded chapters, combined with the status quo powerstructure controlling shareholders of listed companies as well as internal,shareholders of listed companies the power to influence the structure of the internalcontrol mechanism of action hypothesis. After the proposed hypothesis, the paperwill use the empirical model and the number of proven mechanism of action. Finally,the article will draw the relevant conclusions, recommendations, and problem solvingacademic prospects at the end.