Research On Our Country Listed Company Internal Control Defects Identified Problems

Although at present the country especially on construction of internal control, and the corresponding issued "enterprise internal control basic norms" and guidance and other laws and regulations, but form a complete set of guidelines for standard of internal control defects just do a simple rules. Such provisions would be to facilitate the company’s fraud, and is driven by the interests of the company in probably will put this shall be deemed to be a major defects of internal control as general defects. Based on the above problems, setting clear standards and internal control internal control defects recognition program is particularly important. The author put the research achievements of domestic and foreign scholars about the internal control defects identified as reference, on the company’s internal control defects that has carried on the study of theory, it is concluded that the following research train of thought. The second chapter, first to illustrate the definition of internal control defects; Second, Chinese scholars have red Yang, chief instructor Yule instant research, found that the internal control defects and the internal control is limited to distinguish the correct understanding of internal control defects of the key factors, therefore, the internal control defects and the internal control limited contact difference has carried on the detailed instructions; Finally, the theoretical analysis, internal control deficiencies in internal. The third chapter, in view of our country listed company internal control defects identified situation analysis, found the flaw defects of internal control in our country that standard is not clear, identifying index is not reasonable, the result is not objective, then decided that the reason of these problems of internal control defects are summarized. The fourth chapter, aiming at the problems that our country internal control defects, from the decision procedures, management, government regulators three aspects put forward its own proposals. The fifth chapter, in view of the fourth chapter proposed decision procedures, combined with the specific company, for the company’s internal control defects are identified, and according to the company internal control defects identified deficiencies, put forward its own proposals.