Study On Optimization Of Internal Control Syatem Of New Third Board Enterprise

So far,already has more than ten thousand companies listed on the new three board,the new three board listed companies regional distribution,industry distribution,tend to be diversified.Motherboard market enterprise with strict censorship condition,relatively loose new three board market has successfully attracted a group of small and medium-sized enterprise,provides conditions for the growth of small and medium-sized enterprises.But for small and medium-sized enterprise to bring the opportunity at the same time,these enterprises in the aspects of corporate governance,internal control defects would be exposed.A enterprise in November 2014 by listing on the new three board,has been all over the country 28 provinces,municipalities directly under the central government and autonomous regions have set up nearly thousand branch,main business is based on its own or proxy outdoor advertising media,advertising,advertising rental,advertising planning and production,comprehensive integration services such as Internet information services.The company now has: general manager,business department,the department of partial shipment,national chain advertising department,network department,design department,human resources,finance,investment and financing etc.I learned that in 2016 the company appeared big shareholder capital takes up,received the CSRC investigation on May 12,a book,this is the third this year since the CSRC on the new three board companies initiate an investigation,but Numbers are majority shareholder of the listed company since late last year the CSRC level of regulatory storm feedback.Since January 2016,as of May 31,the new three board listed company for capital takes up a total of 64 received local securities regulatory bureau administrative regulatory decision problems,of which only a month in April has 37 listed companies receive supervision department sent a letter,in May 15,followed by the number of visible big shareholder capital takes up problems in the severe degree of the new three board company.New three board appear big shareholder capital takes up many reasons,such as defects in corporate governance mechanism,equity concentration,the deficiency in the internal control,audit defects,such as these can create new three board enterprise capital takes up a big shareholders.Defects of internal control is one of important parts.The author through the investigation of A enterprise information,and in-depth research,found that A enterprise do exist some defects in the internal control construction,the defects and the enterprise itself has A lot of contact,also related to the particularity of the new three board.The author combined with the internal control of their knowledge,in-depth research into the problem of A enterprise's internal control,found that the enterprise internal control problems of the main internal control environment is poor,weak foundation,the deficiency in the mechanism,equity concentration,control difficulty of funds,lack of information disclosure,accrual fuzzy,the deficiency in the internal audit,unfair related party transactions is often happened,etc.Enterprises will appear these problems,mainly because of the enterprise internal management for failure to appreciate the importance of internal control in enterprises listed on the new three board,not to the enterprise internal control system for further optimization.The author through the study of A business case,according to A main problems of enterprise in the aspect of internal control,targeted improvement measures are put forward,thus further concluded that enterprises shall,after the new three board listed companies to optimize the internal control system.Should improve the internal control environment,perfect the enterprise internal audit department,improve the listed company's internal information disclosure standards,strengthen the internal and external supervision,improve internal information transmission channels,adjust the internal shareholding structure,etc.Through the present situation of the new three board part of the enterprise,the author hopes that by case study of A enterprise,it is concluded that applies to most of the new three board enterprise system of internal control optimization Suggestions,to regulate the whole new three board of enterprise internal control play A role in promoting.