The Listed Company Internal Control Construction Research

Internal control is the basic guarantee for the sustained and healthy development of the enterprise. It is to achieve standardized operation and it’s an effective tool to promote trategic objectives are achieved. In recent years, internal control failure in some listed companies lead to management chaos, and irregular and risk events often occur. Internal control as a kind of management means, has already been paid more and more attention and concern of corporate management. For the listed company, the construction of internal control system is not only an important way of management, is also the primary way to help the listed company to avoid "minefield" of internal control defects.To build a perfect internal control system, is not only to meet the requirements of external regulators, especially to meet the needs of the company’s own development and it not only relates to the enterprise survival and development, and to perfect the corporate governance structure, improve the efficiency and effect of management. It has a very important practical significance to improve the quality of information disclosure, and to ensure a healthy capital market operation. there are many problems and defects in the current internal control system of the ABC co., LTD.,. Based on this reality, according to the ideas of proposed problem, analysis problem, problem-solving, using the methods of documentary, empirical approach,we want to study the problem of the construction of company’s internal control system. This article is divided into six parts.we first to summarize foreign and domestic literature and their research achievements about internal control, on this basis, we take ABC co., LTD as an example, through the case study of the construction of the internal control system, introduce the present situation of internal control system of the ABC co., LTD., and its existing problems, and to analyse the problems and weak links.Second, the article according to the five elements of the enterprise internal control specification requirements, puts forward the countermeasures of perfecting the company internal control system,gives measures to strengthen the construction of internal control system, and puts forward its own proposals for the listed companies to better implementation of the construction of internal control system.According to the above research, we thinks that the internal control system establishment, perfection is not accomplish at one stroke of the listing Corporation, through continuous construction, need all the related staff, external supervision mechanism, intermediary organizations, participation and efforts, from the reality of enterprise, and constantly improve the internal control system, construction has the characteristics of the enterprise internal control system. Enterprises not only to improve the internal control system, but also maintain the effective operation of internal control. Company executives should attach great importance to the construction of internal control system, establishing the risk management culture, focus on strengthening the management structure, process control, evaluation and supervision, information disclosure quality work, according to the changing internal and external environment, business development, adjust, optimize the internal control system, the establishment of internal control system effective.We hope that research and discussion in this article can provides some guidance and help for the listed company’s construction of internal control system, at the same time, this research also needs to be tested in practice and constantly perfect.