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This paper mainly discusses the general management defects influencing considerably the effectiveness and efficiency of internal control construction of listed companies in China from six aspects, and it also offers the targeted countermeasures and suggestions correspondingly. The objective of this paper is to provide certain solutions concerning the amelioration of the internal control mechanism...
As the basis work for the development of capital market, internal control deficiencies and its disclosure has become the focus of the community. Based on Shanghai A-share listed companies' data in 2009, using the event study method, We find that the separation of duties deficiencies holds the highest proportion of internal control deficiencies, the appearance is complex, the disclosure of internal...
Under the post international financial crisis, the cash flow management is still the focus for the Chinese enterprises. As China actively advances the internal control system construction, it is necessary for the modern enterprises to reexamine the cash flow management from the internal perspective. Exactly under the guidance of the application of internal control to, this paper attempted to build...
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