The Study Of Influence Of Enterprise Informatization Level On Internal Control Of Listed Company In Shannxi Province

Informatization has been extended to all aspects of the management activities of the enterprise as a very popular technology in recent years. Internal control will be confronted with the trend of information fusion and the resulting problems as part of the management activities. Information technology can promote efficiency of internal control and strengthening effect. However, it will bring about cost and risk. According to the solo paradox, the positive effect of informatization cannot be reflected in the financial statements. This takes such important relations between the informatization and internal controls become an important research topic.In order to analyze this issue deeply, the research contents could be divided into three levels: informatization, internal control, and Influence of enterprise informatization on Internal Control. On these basis, this paper uses both the normative method and empirical method for pushing forward, layer upon layer. First of all, finding a different angle to study through the analysis and comparison of the existing research fruit. Secondly, sorting various concepts and related theories. Then, analyzes the keystone and the difficulty, find out the right ways, and to demonstrate the possibility of the scheme. Finally, carries out demonstration research by theoretical inference. 39 listed companies are choosen as sample, using their 3 years data which from 2012-2014, and with the help of data processing tools,such as Excel, Deap2.1, MATLAB, SPSS, the paper rigorous scientific analysis of listed companies in Shaanxi Province in the level of information, effectiveness of internal controls present situation and reach influence relation between the level of information and the internal control effectiveness. The results prove that listed enterprises in Shaanxi province are quite different in level of informatization and internal control effect. There is a positive correlation between the level of informatization and internal control effect. The higher the informationalized level of the enterprise, the greater the impact of internal control,that is “Matthew effect” exist in the influence of information technology on internal control.