Research On Internal Control Self-Assessment Report Quality

In recent years, China has established a listed company’s internal control quality evaluation system of norms, Since2011, while domestic and foreign companies listed on the certified public accountants to disclose internal control audit report also disclosed in the annual report;2012, the Shanghai Stock Exchange, Shenzhen Stock Exchange main board listed companies will be fully implemented internal control audits. Evaluation of internal control of listed companies reporting quality research, analysis of current listed company’s internal control problems and causes self-evaluation report exists, help to improve the internal control self-evaluation of the quality of listed companies, the internal governance provide new ideas to enrich the country for the study of self-evaluation of internal control, expand research ideas. From a practical aspect, found in favor of the current listing of the Company’s internal control self-assessment report disclosure quality problem. Empirical research on internal control self-assessment report quality is conducive to provide experience for the internal control governance of listed companies, to promote the company’s ability to cope with risks.On the quality of internal control self assessment report of listed companies at home and abroad to review and summarize the literature on the basis of introducing the theory of principal-agent, asymmetric information theory, signal transmission theory and efficient market theory as the theoretical support of research. Then, respectively from the perspective of macro and micro factors affecting the quality of internal control self assessment report on qualitative analysis, build self assessment report quality evaluation index system. Analytic Hierarchy Process to calculate the specific rights of the index system weight factors. Finally, put forward the Suggestions to improve the quality of the internal control self assessment report, in order to help the effective control of the listed company management.