Research on the Financial Internal Control of Listed Companies

摘要

Based on the current status of financial internal control of listed companies in China, utilize the advanced experience of multinational companies, I research the financial internal control of listed companies and propose to be talent-oriented, starting from the corporate culture, do a good job of training of the financial internal control, combined with total quality management (PDCA), based on COSO framework, through risk identification, analysis, assessment, self-assessment, process optimization, internal audit to establish a top-down risk-oriented financial periodic control system. And the author put forward the risk response measures from five components of COSO, emphases on the information and supervision from external and internal, implementation of efforts to effectively control risks, to ensure the financial report should be true, legitimate operations, high efficiency and result of business operational.