Research On The Internal Accounting Control Risk Management Of Manufacturing Companies That Are Planning To IPO

At present,China's economy has entered a high-growth state,market competition is becoming more and more fierce,financing has become a major problem of enterprises,especially small and medium-size enterprises as a representative,and at present,the way of financing is generally equity financing and debt financing,the purpose of financing is mainly for enterprise production chain and the development of new projects to raise funds,but also capital operate from imbalanced to balanced.From a long-term perspective,the issuance of equity financing can bring long-term cash flow.However,in recent years,with the audit work becoming more and more stringent,if business management does not conform to the regulations,or in the declaration period business has lawsuits,all of these may lead to failure of listing.So many proposed listed companies before listing will do a lot of preparatory works,as far as possible to meet the listing requirements.However,after studying,internal accounting control problems are the most common in Enterprises failing to go public,especially the market entry threshold is high,the audit increases,enterprises should pay enough attention to it.Internal accounting control risk is not only Hinder the enterprise management and development,enterprise financing will also have a negative impact,and even cause the enterprise capital flow break.This paper studying the internal accounting control risk aims to provide reference for the companies expected to be listed.This studying has practical significance.This paper reviews the research on internal accounting control,internal accounting control risk management theory and model construction at home and abroad.Also,this paper introduces the concept,classification,goal,risk management theory and model method of internal accounting control.Then,it introduces the current market trend,through the studying the questions in the inquiry letter of companies identify risk of the internal accounting control,combined with a large number of literature research and statistical the frequency of problems that the audit committee focus on build the internal accounting control risk index system.Secondly,according to the above-mentioned index system this paper carries out risk evaluation,and finally put forward the solutions.In addition,this paper selects the typical H enterprise to applied research,first of all,it analyzes the H enterprise internal accounting control risk,and use the above-constructed risk index system to carry out risk evaluation.Based on the above analysis of H enterprises it gives the corresponding solution,and finally put forward optimization and recommendations for H enterprises.This paper provides a certain reference for the subsequent expected listing or ready to list on the board of manufacturing enterprises.