Case Study On Internal Control Under The Listing Strategy Of X Trading

In recent years, China's listed companies appeared in the "Lantian shares", "CAO","ST Bo Yuan" and other fictitious profits, manipulation reports and other fraud cases.The phenomenon of financial fraud in listed companies emerges in endlessly, and the establishment of a sound internal control system has become the focus of the theoretical and practical areas of corporate governance.At the same time, as an important component of the national economy, private economy has become the most active economic growth point in the national economy,and is playing an increasingly important role. However, the development of the internal control system of private enterprises in China is worrying. At present, the internal control has not received enough attention in many of China's private enterprises, mainly reflected in two aspects, the first is the weak internal control awareness, the company by factors is common; second, the internal control research of the control theory of the company lags behind practical needs, which leads although there are internal the control system, but the financial fraud case still emerge in an endless stream. At the same time, the internal control system of private enterprises has gradually become a short board that restricts the growth and expansion of enterprises. The failure of internal control has become one of the important factors for private enterprises unable to operate efficiently until they can not continue to operate.It is in this context, this paper takes the private enterprises as the research object,taking internal control as the research subject, the private enterprise X Co. Ltd. as the case, analysis of China's private company system construction on the problems in the internal control and put forward the corresponding solving measures.Starting with the related concepts of internal control, this paper expounds the objectives and system structure of internal control. Taking X company as a case, this paper analyzes the current situation of the internal control of private enterprises, and puts forward the corresponding optimization strategies for the problems existing in the construction of the internal control system of private enterprises. Especially for listed companies, the purpose of internal control system is analyzed before and after listing. I hope to apply the X company to apply the internal control system in the process of listing IPO, and improve the internal system for the listed private enterprises to improve their reference and reduce the risk of corporate governance after listing.