Research On The Internal Control System Of Listed Companies Based On Risk Management

Along with the competition and challenge brought by the economic globalization,most of the listed companies in our country have realized the necessity of risk management and the positive role of the internal control.The United States is one of the first countries to put forward the concept of internal control.China has also developed and implemented the corresponding internal control mechanism,and started to build the internal control system.The Ministry of Finance and other departments jointly issued the basic norms of internal control and a series of standardized requirements promulgated and implemented,marking China has entered the stage of full implementation of internal control.But because of the limitation of China's listed companies within the system construction started late,the relative lack of awareness of risk management,the internal control system construction has many problems,therefore,it is necessary in the risk management perspective to study the internal control of listed companies,to provide reference for the listed companies.This paper analyzes the problems existing in the internal control of listed companies from the perspective of risk management,and puts forward some strategies for the listed companies.This paper adopts the research method of combining theoretical analysis and case study,the first of the domestic and international research status review,in the part of theory of risk management and internal control connotation and development were introduced,and based on the analysis of the relationship between them,the risk management based on perfect internal control system to provide theoretical support.Then this paper in Zhangzi Island Group as an example,based on a brief introduction of group and sort out the Zhangzi Island incident,the internal control problems and the current situation of internal control on the basis of five elements were analyzed one by one,and found great defects in Zhangzi Island due to theinternal defects of risk management,so this article also Zhangzidao group the risk analysis and risk management research.Finally,the risk management of the four elements of internal control based on the proposed extension,Zhangzidao group internal control perfect suggestions from goal setting,event identification,risk assessment,risk response in four aspects,and the risk oriented internal control for listed companies to put forward strategies to improve the system.