Study On The Problem And Optimization Of Enterprise Internal Control In NEEQ

On NEEQ(the National Equities Exchange and Quotation),register system is adopted and there is a low market access threshold for many enterprises.Therefore,numerous domestic enterprises are seeking for being listed on NEEQ.However,it is because of its low market access threshold,application enterprises differ greatly from listed companies in various respects including regulation and management.On June 19 th,2013,the State Council decided to promote pilots of the National Equities Exchange and Quotations(NEEQ)to the whole nation.In the meanwhile,some enterprises that have been listed on NEEQ have been stopped from equity exchanges and quotations due to some illegal behaviors such as illegally use of capitals and deferred or incomplete declamation of information about themselves.This shows that it is necessary for NEEQ to strengthen its own ability as well as level of management through refining internal control.Z company,Taking the production as well as selling of cosmetics as its principal business.During internship,found that there remains some deficiencies in the construction as well as the development of its internal control.These deficiencies includes not only common deficiencies in enterprises listed on NEEQ but also particular deficiencies in Z company itself.Integrated with internal control theory and the requirements for listed companies internal control,On the basis of the five elements of internal control,analyze problems relating to internal control of Z company by virtue of cases study and will make some suggestions about how to improve Z’s internal control,established a system of internal control optimization.At the same time,put forward the suggestions to promote to NEEQ enterprise common problems that may exist.Z’s internal control status is a reflection of that in the majority of enterprises listed on NEEQ.Therefore,I hope to get some general conclusions from the case study of Z company,so as to make some feasible suggestions to researches on internal control in enterprises listed on NEEQ and to offer some references for their internal control.