Research on The Effectiveness and Influencing Factors of Internal Control Operation of Listed Companies

Abstract

At present, with the maturity of the internal management system structure of Listed Companies in China. But there are still drawbacks and loopholes in internal management, which have become the focus of government supervision, enterprise management and academic circles. In this paper, based on the basic concept of internal control, starting from the effectiveness of the evaluation of enterprise internal control, taking 3487 annual reports of A-share 2017 listed companies stock exchanges in Shanghai and Shenzhen as the samples of this study, the internal control rating, risk assessment, goal realization, evaluation report, audit report, evaluation defects are objectively evaluated and analyzed. In view of the main problems of the company, the paper provides many relevant and instructive ideas and suggestions based on the experience of foreign enterprise management, the current situation of enterprise management in China, the principle of government supervision according to law and the operability of enterprise management according to regulations. It lays a foundation for standardizing the reliability of the internal management and operation mechanism of listed companies.