1 the role of internal control of listed companies

1. 1 is conducive to safeguarding the interests of all sectors of society.

The operating conditions of listed companies are not only related to the company's interests, but also to small and medium-sized investors and major shareholders representing the national interests. The internal control system of listed companies is helpful for enterprises to formulate reasonable reform plans and play a leading role in the gradual scientific and standardized operation of enterprises.

1.2 is beneficial to the healthy development of China stock market.

In the operation of the stock market, the operating performance of state-owned listed companies is an important part of the company, and reliable financial report is the pillar of the healthy development of China stock market. Therefore, state-controlled listed companies play a very important role in the healthy operation of the national economy. To ensure the standardized operation of listed companies, we must strengthen external supervision and management and strengthen internal control. Empirical research shows that external supervision and management is very important, but it only plays the role of external supervision. Only by perfecting the internal control system of listed companies and effectively standardizing their operation can we promote the maturity of the capital market and make the market development more standardized. Through internal control and internal

The understanding of audit department, combined with modern enterprise system, has great influence on the management and research of listed companies.

Research and exploration cannot be separated from the reform and development of state-owned enterprises.

2 problems in internal control of listed companies

2. 1 The supervision structure of the company is not perfect.

① The ownership structure is unreasonable. Excessive concentration of equity, serious insider control of state-owned shares.

(2) The responsibility is diluted, and there is no effective supervision over the independent directors and managers, so it is difficult to realize the supervision responsibility.

③ The Board of Directors and the Board of Supervisors lack authority and cannot play a supervisory role.

The phenomenon of chairman and general manager is very common.

Many listed companies in China have established corporate governance structures. On the surface, there are two major problems in our supervision and evaluation: congenital deficiency and acquired system imperfection. China's capital market is relatively backward, the reform of relevant systems is lagging behind, and the modern enterprise system is imperfect, which leads to defects in the internal control of listed companies. Secondly, the narrow and simplified audit function in the audit field, unreasonable internal training institutions and low quality and moral literacy of trainers are all manifestations of imperfect development.

2.2 listed companies do not realize the importance of internal control

Due to the lack of understanding of the importance of internal control in listed companies, how to make up for the defects of internal control has caused heated discussions in many listed companies. Due to the lack of control theory knowledge, internal control personnel did not accurately understand the objectives, contents and principles of internal control, which led to the interference of internal control environment, resulting in weak risk control mechanism and poor supervision.

In fact, many listed companies in our country have irregular internal management, lack of relevant internal control system, lack of scientific and reasonable supervision system, especially lack of binding force on supervision departments, many rules and regulations are ignored, and lack of effective measures to ensure and implement internal control system. The weak awareness of risk management is the main problem in the internal control of listed companies. The rapid development of market economy makes the market competition fierce, and listed companies in China are facing the dual pressures of strategic adjustment and structural periodic adjustment. Listed companies are large in scale and have sufficient capital ratio. Although small and medium-sized enterprises are not limited by lack of funds and devastating financial risks, such large institutions may also face new crises due to lack of risk management.

2.3 lack of independence of internal audit of listed companies

Listed companies lack the independence of internal audit, which is a part of internal control of listed companies and plays an important role in the whole internal control activities. However, at present, the audit of most listed companies can not give full play to its effectiveness, mainly because of the lack of independence of internal audit.

First of all, the phenomenon of internal audit adhesion of listed companies is obvious, and internal audit is difficult to do.

Secondly, there are some deviations in the understanding of internal audit function.

Thirdly, the professional quality of internal auditors is not high, and many accountants are also responsible for auditing, so they can't make good use of relevant knowledge during auditing.

Finally, the implementation of the internal control system is insufficient, and improving the internal control system can reflect the effective implementation of internal control and the problems existing in the implementation process to a certain extent.

Through the analysis of the current situation of internal control of listed companies, we can see that only a few listed companies have set up executive committees and boards of directors, which shows that the internal control system of listed companies in China has not been fully implemented, and internal control is only a formality in many listed companies.

2.4 Auditors have insufficient understanding of internal control review technology.

In audit practice, the application of internal control evaluation in China is not optimistic. Judging from the current development of our country, the audit evaluation of internal control is too low. Due to the limited management level of various institutions, the internal control system is imperfect or ineffective, the audit evaluation technology of control is not fully mastered, and the scientific and standardized internal control evaluation has not been properly audited. National audit mode is still widely used in various fields, including social audit and internal audit. Even the basic audit of formulating internal control system often attaches importance to and evaluates accounting control and ignores other related internal control work.

3 How to strengthen the internal control and supervision of listed companies

3. 1 Strengthen risk management awareness and improve risk management level.

With the rapid development of economy, the stable listed companies in China have encountered unprecedented opportunities for development. However, in recent years, with the outbreak and spread of the global economic crisis, China's listed companies have encountered unprecedented difficulties and challenges, which also put forward higher requirements for risk management. Therefore, China's listed companies need to strengthen their awareness of risk management, set up special risk forecasts within enterprises, and reduce enterprise risks. In addition, listed companies in China should learn from the experience of enterprises in developed countries and learn advanced foreign risk management methods to improve the risk management and forecasting level of listed companies.

3.2 Improve the internal supervision of enterprises

We must effectively improve internal supervision and enhance its effectiveness. In order to ensure the independence of internal supervision, we should make multi-objective decisions, give full play to the respective functions of the board of supervisors, introduce completely external supervisors or independent directors through the external supervision system, and strengthen the supervision function. In the internal control system of listed companies, internal audit is very important. Therefore, the company needs to attach great importance to internal training, organize the structure at the first time, provide sufficient manpower, material resources and financial resources, and fully mobilize the enthusiasm of relevant personnel. The second is to improve the independence of internal audit and give full play to the supervisory function of internal control.

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