Researches on Internal Control Efficiency for the Listed Companies

The acceleration of the process of globalization and the internationalization of capital markets to promote the development of the world economy has also brought a discordant note, financial fraud, cheating investors, harm the public interests of the common, global spread, so as a modern enterprise management and control of an important part of internal control to highlight the growing importance. Meet the requirements for the development of enterprises, the internal control faces two major problems: First, how to establish and perfect the internal control system, including improving the control environment, the establishment of strict control system, the preparation reasonable internal control documents, etc.; Second is to improve The application of internal control effectiveness, ie the efficiency of internal controls, which are often more important than others, because the establishment and improvement of internal control fundamental purpose is to improve the efficiency of internal control, thus promoting the sustainable development of listed companies and the effective operation of capital markets. Enhance the efficiency of internal control internal control management is the starting point and end point, therefore, the efficiency of internal control is both an important theoretical proposition is an important practical issue. In combination with modern management efficiency of the internal control perspective gives a double meaning, constructed including control objectives, internal control structure of the system (including the internal control system standard design, implementation of internal control mechanisms, non-standard system that is soft control), as elements of the internal control evaluation system the efficiency of internal control systems, and that soft control (non-standard system) and its own efficiency and design efficiency, the efficiency of the matching degree of implementation of internal control is to determine the efficiency of the core issues. Internal control disclosure of listed companies overly optimistic results inefficient internal control as the starting point the reality of differences raise questions. China's listed companies in a clear inefficiency of internal control based on the state of this reality, based on perceptual binding medical opinion, proposed the \extreme manifestation of inefficiency. On this basis, in order to influence the composition and efficiency of the internal control system is based on the factors to analyze the efficiency of the internal control of listed companies resulting cause of the problem; Finally, there is the issue, China's listed companies to enhance the efficiency of the internal control measures and suggestions.