The Research Of Chinese Listed Companies To Disclose The Internal Control Defects

At present,Europe and the United States face a debt,such as slow recovery problem,Economic growth is slowing as an organism that animates the market,The international financial market turmoil.The global economic weakness probably over a longer period.The internal economic downturn in the Chinese economy,inflation,real estate regulation and control,under the pressure of superposition of multiple issues such as economic transformation,Should not only face the real economy to accelerate the slowdown continued to deteriorate,virtual economic risks rise,structure,etc.To cope with external debt crisis and falling exports and other complex situation.At the same time,the new way of thinking can help operator to realize the enterprise internal control system construction defects,Continuously improve enterprise management level of internal control.To internal control information disclosure,on the other hand,must be carried out on the design and operation of enterprise internal control detailed understanding,records and assessment,These activities to help enterprises find loopholes exist in the process of understand their operation and management was not perfect place,and try to improve,To avoid future management crisis due to internal control defects,and reducing the occurrence of financial fraud.Enhance the competitiveness of listed companies in the market environment,more better long-term returns.Therefore,this paper discusses internal control information disclosure of listed companies has far-reaching significance.In view of this,in this paper,the Shanghai Jahwa united co.,LTD.(hereinafter referred to as the "Shanghai Jahwa")the case of disclosure of internal control defects are analyzed and discussed.Shanghai Jahwa in recent years due to the disclosure of internal control defects,change the year of careful of Shanghai Jahwa co certified public accountants,and take the corresponding corrective measures,the company management.Therefore,this article obtains from the Shanghai Jahwa defects to disclose internal control situation,through studying the status quo of Shanghai Jahwa internal control,and concern for the result of a series of results,led to some thinking and Revelations of the disclosure of internal control defects.This article first from the background and significance of research,and then from two aspects of internal control and internal control disclosure of information to review the related research results of scholars at home and abroad,and their research present situation has carried on the simple review,By combing found the study of internal control information disclosure in China started late,with the analysis of the case as the breakthrough point is scarce,and then put forward in this paper,the research method and thinking of writing.Then this paper introduces the related concepts of internal control,internal control information disclosure,and scope and standards of internal control information disclosure,the role of internal control information disclosure aspects elaborates respectively,finally,from the perspective of the information theory,information asymmetry theory,as a theory foundation of Shanghai Jahwa case analysis.In Shanghai Jahwa case analysis,this paper for the case to a general description,then the disclosure of internal control defects and the internal control defects rectification measures,internal control defects rectification plan are fully described and comb.Next,according to the Shanghai Jahwa disclosure of internal control defects,found that the results of the enterprise to carry on the disclosure of internal control defects,defect internal control disclosure of information is helpful to improve the effectiveness of the capital market,to reduce principal-agent cost,and different stakeholders in the company the degree of information asymmetry,the internal control information disclosure of information transmission between also help the company to investors.So,should continue to strengthen the internal control information disclosure system,introducing more instructional disclosure rules,make the listed companies to disclose the internal control of information more comparable.Finally,the paper from Shanghai Jahwa disclosure of internal control defects in the case of some listed companies to disclose internal control defects conclusions and enlightenment.For Shanghai Jahwa,defect information disclosure of internal control will increase the effectiveness of the capital market,to reduce the information asymmetry and agent cost,help the company improve its internal control system,to protect the interests of the investors.In this paper,the results show that the enterprise in evaluation and recognition of defects in the internal control shall,first of all,on the basis of reasonable evaluation of goal setting,clarify the difference between the limitation of internal control and internal control defects,distinguish between financial reporting and internal control of the financial report defects,improve the accuracy of the information disclosure and readability,provide various stakeholders with high information content of internal control evaluation report.Shanghai Jahwa united on this experience is worth using for reference.Hope this paper may provide reference for internal control information disclosure of listed companies,in order to improve the internal control of enterprise management level,to improve enterprise competitiveness,promote the long-term development of the enterprise.