Evaluation Of Internal Control Effectiveness Of Listed Companies In Manufacturing Industry From The Perspective Of Technological Inovation

Since the beginning of the 21 st century,the failure of internal control has led to the failure of business operations to deepen the understanding of relevant government departments,corporate executives and scholars on internal control of enterprises.Governments have attached great importance to the establishment and improvement of internal control systems.The evaluation of the effectiveness of internal control is in full swing.As a pillar industry of China's national economy,the manufacturing level depends to a large extent on the ability to innovate.Effective internal control can guarantee the smooth development of technological innovation activities.Combining technological innovation with the effectiveness of internal control,it expands the research perspective on the effectiveness of internal control of manufacturing industry,and is also conducive to the improvement of the internal control construction for the manufacturing industry,and strengthens the effectiveness of the regulatory industry for the manufacturing sector.Supervision provides a reference.This paper constructs an internal control effectiveness evaluation system from the perspective of technological innovation.Taking the 812 manufacturing listed companies in 2017 as the research sample,the factor analysis method is used to evaluate the effectiveness of internal control.Firstly,combing and analyzing domestic and foreign literatures,and discovering the inadequacies of previous research;secondly,briefly expounding the internal control,internal control effectiveness and technical innovation related theories and concepts,providing theoretical support for the following;again,describing the analysis and manufacturing The status quo of internal control of listed companies and the weak part of internal control;then,from the perspective of technological innovation,select appropriate indicators,scientifically and reasonably construct the evaluation index system of internal control effectiveness of manufacturing enterprises,and list the manufacturing industry in 2017 The company's internal control effectiveness level is empirically analyzed,and the following conclusions are drawn: On the whole,the effectiveness of internal control of listed companies in the manufacturing industry is at a medium-to-high level,and it achieves compliance objectives,reporting objectives and asset safety objectives.Internal controls are weak,and internal controls related to achieving business objectives and strategic objectives are more effective.