Regulations Construction and Implementation Difficulties of China’s Internal Control over Financial Reporting

Jing Wang (), Mei-yun Wang, Zhi-ping Xiang and Si-yu Chen
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Jing Wang: North China Electric Power University
Mei-yun Wang: North China Electric Power University
Zhi-ping Xiang: North China Electric Power University
Si-yu Chen: North China Electric Power University

Chapter Chapter 106 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 1011-1020 from Springer

Abstract: Abstract Facing the substantial losses to investors and the capital market caused by fraudulent accounting information disclosed by listed companies, China’s regulators also pay more and more attention to the construction of regulations on enterprise internal control, thus constantly improving the legal system of internal control. The authors present the legal system’s establishment of internal control and its improvement in China, then analyze the potential problems of internal control over financial reporting during the process of execution, and further put forward improving comments and suggestions.

Keywords: Internal control; Internal control over financial reporting; Supporting guidance for basic code of enterprise internal control; The opinion on implementation of internal control’s audit guideline (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-38433-2_106

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