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Optimize the impact of internal control on listed companies

2019-12-16 来源: 51Due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Optimize the impact of internal control on listed companies,供大家参考学习,这篇论文讨论了优化内部控制对上市公司的影响。一直以来,上市公司的内部都存在重大问题。究其根本,是企业的内部控制出现了问题。内部控制的完善保证了企业的各个部门工作有序地进行,若是内部控制出现了问题,企业的管理层就是一盘散沙,长远来看,企业的发展和市场竞争力也会受到阻碍。根据调查,上市公司相比于其他的中小企业及事业单位等,受到内部控制的约束和影响最大。现今,各大上市公司执行企业内部控制规范体系还不完善,披露问题也不及时,抵抗风险的能力较差。

For a long time, the development of listed companies seems to be effective in the market. The high-speed operation and the expanding enterprise scale have conveyed the information of good operation status to the public and established a good corporate image. However, there are still major problems in the company. The root of the problem is the internal control of the enterprise. The perfection of internal control ensures that all departments of the enterprise work in an orderly manner. If there are problems in internal control, the management of the enterprise will be scattered. In the long run, the development and market competitiveness of the enterprise will also be hindered. According to the survey, compared with other small and medium-sized enterprises and institutions, listed companies are most constrained and affected by internal control. At present, the internal control system of the major listed companies is not perfect, the disclosure of problems is not timely, and the ability to resist risks is poor.

The establishment of internal control plays a great role in promoting the establishment and completion of the enterprise's own business objectives. Enterprises are constantly developing, and the risks and pressures they have to face are not only from external competitors, but also from their own internal risks. Therefore, in order to cope with the changeable market conditions, improve the cohesion within the enterprise, and grasp the effectiveness and transparency of information, the standard system of internal control is also expanding. For the superior company, the imperfect internal control is mainly reflected in information distortion, management corruption, risk assessment and other problems. The prevention and control of internal control is the basic guarantee for the good operation of the listed company.

For a long time, for the major enterprises, the internal mechanism of the management is not perfect, the abuse of responsibilities, the emergence of the phenomenon of one post and multiple responsibilities is the main manifestation of the internal chaos of the enterprise, which aggravates the occurrence of corruption, especially for the superior company. The management of listed companies is complicated and seemingly interwoven, but in essence it cannot play an effective prevention and control effect.

Internal control is usually not very restrictive to senior managers. Because of the power of senior managers, internal control cannot play its due role. Top managers, using mostly position to undertake big consumption, moreover, using the power of the part-time directors, in their own or to be related to your company for work to provide the required materials or supplies such as production equipment, on the one hand, these companies can be bought at a lower cost required for equipment, management as you like it, but also bring the benefits for yourself. In addition, it is not uncommon for executives to take risks and use their connections and high stakes to cover up huge losses with company funds in an attempt to cover up their wrongdoing. It seems that the company achieves high profits, but in the long run, many managers follow suit. The result is not optimistic, and the interests of the company are even less guaranteed. Moreover, the actions of directors and senior executives have violated the law of restraint imposed by the company on directors and senior executives. It can be seen from this that the company's internal control is not perfect, leading to the violation of the duty of loyalty and legal obligations that senior managers should abide by, as well as the relevant provisions that should be prohibited as senior executives, which not only fails to seek interests for the company, but also reflects the high level of corruption in the management. There is no good supervision mechanism within the company, which makes the senior managers constantly probe the edge of laws and regulations, endangering the interests of the company.

According to the Ministry of Finance issued by the end of 2018's "the 2017 listed companies in China implement internal control standard system situation analysis report reveals, the Ministry of Finance in Shanghai and shenzhen two cities of more than 3000 listed companies internal control report, there are still less than ten percent of the disclosure of listed companies is not timely, but overall progress for the operation of the internal control has been effectively, but there are still insufficient. The company's disclosure problems are mainly divided into the following three points: disclosure is not timely; The disclosure is timely but the content provided is of no material significance; Disclosure is timely, the content provided is hidden and false. Disclosure is not timely, there are concealment, false report, and the disclosure of the problem evasive light phenomenon is relatively common. Since there is no material matter in the disclosed contents, the investor cannot grasp the internal situation of the company, and the information disclosed by the company cannot provide any help for its investment strategy. Hide also false, the disclosure of accounting information distortion, will make investors on the basis of error message not conducive to enterprise strategic decision, usually hinders the enterprise competition and development, enterprise facing the crisis will also increase, so in the form of disclosure report has violated the disclosure shall comply with the commitment. In addition, the disclosure of the reports about the responsibility to confirm the provisions are vague, the provisions of the state top managers is the main part of the internal control, its management is generally not as mainly responsible for responsibility, but some companies in this respect boundaries is not accurate, also don't know the specific criteria, such disclosure report is investors don't want to see, once the crisis happened, that would be a mess inside the company, this is the performance of the internal control is not sound.

The supervisor's supervision work is around the listed company's internal management stability, to maintain the basic quality assurance and service. In recent years, the risk prevention and control mechanism of listed companies has strengthened regulatory cooperation, making the effectiveness of regulatory work basically reach the standard. However, it should be noted that in China, the capital market continues to introduce new enterprises, and accompanied by a large number of industrial transformation, listed companies are still facing complex international forms. For listed companies, the risk control pressure they face is still very big, it can be said that since the registration of enterprises, there are risks. On the current listed companies risk awareness, not optimistic. Risk prevention needs to face not only the risks on the balance sheet, but also the risks in business, bank deposits and inventory. Then the application of risk awareness is particularly important, taking business risk as an example. If the management of the listed company intends to expand the business type, keep up with the trend of the market development, increase the business type, from the company focusing on the production of electrical appliances, to increase the production of computers and mobile phones. Therefore, relevant risk assessment should be made before carrying out these businesses. For some enterprises, the determination of channels, equipment, financial support and sales front are all factors to be considered for risk prevention and control. If we blindly follow the trend, seize the opportunity and expand the enterprise business, it seems that the establishment of the production line is a firm business, but after the risk assessment of the profit and loss model, we may get the result that the loss is greater than the profit. This is the need for accurate risk assessment in internal control. The assessment and prevention of risk is not only related to the senior management, but also to all employees of the enterprise. If employees have no basic awareness of risk prevention and control, then the information received by senior managers from subordinates is inaccurate, which will lead to underestimation in the subsequent risk assessment and hinder the normal operation of other businesses.

When recruiting employees, we should examine their understanding of risks and their awareness of preventing risks. The new force of the company can bring innovation to the enterprise, so it is particularly important to grasp risk awareness while bringing innovative thinking. Secondly, for on-the-job employees, the assessment of risk awareness should be listed as a compulsory part of their business assessment to improve their awareness of risk prevention. Senior management personnel to organize and establish a special risk prevention investigation department. Senior executives have certain experience in understanding and dealing with risks, so such echelons can only achieve twice the result with half the effort by conducting risk awareness simulation event training and assessment for internal personnel of the company. A special database should also be established for the assessment results. For the risk prevention and control of an event, if it is properly handled, it should be recorded into the database and studied. This is also conducive to the mutual exchange of thinking, improve the management of internal control.

Firstly, according to the requirements of laws and regulations of the industry, the company should establish an employee training program to strengthen the knowledge training of laws and regulations of the management, and realize the punishment and severity of behaviors violating laws and regulations. From the legal level to punish the executive beyond the authority, management corruption this phenomenon. In addition, it is necessary to strengthen the punishment, and to deal with the violation, lawlessness, and damage to the interests of the company in a timely manner, and investigate their responsibility, which is consistent with the standards proposed by the legal level.

Audit supervision is a means to ensure the sustainable, healthy and coordinated development of enterprise economy, and also a basic guarantee to continuously improve the quality of accounting information. According to the above analysis, the internal audit supervision of listed companies has not played its due role, so it is urgent to improve the internal audit supervision mechanism. Above all, want to give audit department certain attention. The audit departments of many enterprises are just like empty ones. The auditors do not have professional audit knowledge and do not have a thorough understanding of some laws and regulations. On the one hand, the functions of the audit departments are weakened. Therefore, the company should cultivate good echelon construction, audit personnel should have a strong sense of responsibility, firm faith and rational thinking, such a quality to ensure that in the work to keep a clear head, reasonable play their functions. Secondly, the focus of the audit work should be appropriately expanded, focusing on the prevention of abuse of authority within the management, duty of loyalty, moral and other aspects. For listed companies, this phenomenon is more serious. The transactions conducted by shareholders by taking advantage of their positions have seriously violated the operating interests of the company and even jeopardized the good reputation of the company. Just as the so-called up and down effect, the supervision and assessment of the management behavior is a key point in the future work direction. In addition, but also to implement the reporting mechanism, internal supervision is not only the work of the supervision department, but also every company's internal members should do the obligation. Finally, we should adopt the supervision mechanism combining internal supervision and external supervision. External supervision is also known as social supervision. Employing professional certified public accountants can avoid the overlapping of powers and responsibilities, ensure the quality of accounting information and reduce the occurrence of fraud caused by the implementation of internal regulatory bodies. External supervision is like an extra guarantee for the enterprise, which makes up the gap caused by insufficient internal audit.

Listed companies are an important force to promote the transformation of modern economic development mode and play an important role in the whole market environment. Listed companies lack of internal control management and implementation, attention is not enough, internal control is not sound impact on the internal coordination and management, but also endanger the interests of enterprises, so with the development of enterprises, the construction and optimization of internal control is urgent. Therefore, optimizing the internal and external supervision mechanism of the company, strengthening the influence on the legal level of the management, as well as the prevention and control of the risk awareness of the whole company is the only way to strengthen the internal mechanism construction, and is also an internal manifestation of strengthening the overall comprehensive strength of the company.

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