A Stock Limited Liability Company Internal Control Weaknesses Of The Study

Internal control is a very important part of enterprise management.Scientific and effective internal control can bring huge benefits to enterprises.With the reform of China's economic system and the acceleration of the global economy,the environment of enterprises should be improved.If the enterprise wants to keep the advantage in the fierce market competition,it must carry on the reform constantly,perfect the internal control,make the internal control defect that appear not to be avoided reasonably,appear the defect and remedy in time.In order to strengthen the internal control of enterprises,the basic regulation of enterprise internal control was issued in May 2008.Which mentioned fifty norms,and in July the following year,formally promote the implementation of the content of listed companies.The paper points out that a listed company that owns and implements its specifications should make a self-assessment of the internal control of the enterprise,and provide a report of certain effective nature and make relevant disclosures.For listed companies,how to accurately locate the scope of internal control,and how to achieve control objectives is one of the contents proposed in the document.The document emphasizes that the internal control is not operated solely by a department,but should be completed with all the management and employees in the enterprise.At the same time,how to accurately locate the control target,and how to ensure the accuracy and integrity of the relevant reports is the basis for improving the internal control capability of the enterprise.At the same time,the night is an important factor to enhance the effectiveness of enterprise management.The business is largely affected by the internal control,this view first appeared in the world,for example the United States Congress in early 2002 when he first proposed the"Sarbanes Oxley act" bill document specifically for mandatory disclosure of internal control.In addition to some examples in the world,China has also undergone a company's financial losses and fraud case,such as the typical CNOOC,Yinguangxia and Lantian shares of the company.Investor confidence in the capital markets was hit by these failures.Compared with the act of Congress,China is also in 2006,first by Shenzhen and Shanghai issued the"guidelines" and the "Shanghai Stock Exchange listed company internal control guidelines for internal control of Listed Companies in Shenzhen stock exchange.".Under the guidance of these two guidelines,the internal control design and implementation of listed companies have been greatly improved and improved.In 2008 five ministries "basic norms of internal control",maintaining the order of socialist market economy and the public interests.Although the internal control system has been strongly influenced by laws and legal regulations,the introduction of the enterprise of our country,but for the establishment of the internal control system is still in the early stages of the study,is the initial stage.Listed companies should be aware of the impact of internal control deficiencies,and it is important for the identification,assessment and prevention of the risk of internal control deficiencies.Take the case analysis method,deductive method and summarized the three analysis methods,based on internal control defects of A company to analyze the corresponding case,using the theory part of this paper describes the internal control defect identification method and framework of A company's internal control defects were identified and analyzed,and the corresponding combination the analysis of the company's internal control self-assessment report and external audit report,finally summarized and summed up the corresponding policy recommendations.The results of the study can better manage the listed companies and make their stakeholders make more informed investment decisions.