Research On Rectification Of Internal Control Defects In Listed Companies

In recent years,the various reports disclosed by listed companies,especially the internal control evaluation reports,have become more and more scientific and perfect.The more clear the thinking of domestic and foreign economic experts on internal control and its defects,the more scientific the research methods and means are.However,for the internal control evaluation reports of Listed Companies in recent years,internal control defects have always been a stubborn disease,which has always existed in internal and control,seriously affecting the market order of the entire listed companies,and endangering the interests of shareholders,employees and investors.This paper focuses on the internal control deficiencies of listed companies,and analyses the definition,classification and causes of internal control deficiencies.It also studies the representative Shandong R Group,compares its internal control deficiencies in recent years,and studies the characteristics of its general defects,important defects and major defects and the rectification methods of the enterprise.In the process of research and investigation,it is found that the company's internal control deficiencies are mainly divided into design and operation deficiencies,such as non-standardized sales links,non-standardized disclosure of information,non-standardized distribution of profits,non-standardized accounting methods and so on.In order to solve this problem,the company has taken a variety of measures.This paper mainly studies the problems in the rectification process of Shandong R Group,and analyses the reasons for the unsatisfactory rectification of some defects.Because of these reasons,it still has major defects after the rectification,which seriously affects the overall interests of shareholders and relevant interest groups,and needs to be focused on.Therefore,from the perspective of group design and operation,this paper comprehensively and concretely analyses the case companies,summarizes their rectification effect,puts forward reasonable suggestions for the rectification of internal control defects of other listed companies,and puts forward scientific suggestions for relevant regulatory departments.At the same time,the paper adopts the methods of literature review,comparative analysis and macro-and micro-investigation,and takes the basic principles of modern management theory and principal-agent theory as the theoretical guidance to conduct in-depth and thorough research on internal control defects,which provides experience for the rectification of internal control defects of Listed Companies in the future.