上市公司内部控制问题及对策研究——以小米集团为例

本科论文AbstractSince the reform and opening up,the progress of China's overall economy has promotedthe continuous development of China's listed companies,and the competition of China'slisted companies has become increasingly fierce.Internal control plays an important role inmodern enterprise management.Good internal control is the requirement of enterprisesurvival and development.Chinese enterprises can enhance their market competitiveness andimprove their internal management level by improving their internal control so as tomaximize their profits.Starting from the conceptual theories of internal control and combining with the researchresults of relevant literature at home and abroad,this paper analyzes xiaomi group as acase.Through the company's related information and actual situation investigation and study,found that there are a number of problems with its internal control,and investigating thereason analysis,points out the limitation of enterprise financing security and enterprise scale,as well as the company's internal related personnel neglect the importance of internal controldefects,thus put forward the corresponding solution countermeasure,it is a perfect enterpriseinternal control environment,clear the responsibility and requirement,improve theenterprise's financial and cultural;Second,perfect the internal control activity system,standardize the procedure and set up the control activity system;Third,improve the riskassessmentsystem,strengthen the risk assessment capabilities;Fourth,improve theinformation internal control system,pay attention to the enterprise information exchange andcommunication management level;Fifth,strengthen the internal control and supervisionsystem.To sum up,the study of internal control is of great significance to China's marketeconomy.The status quo of xiaomi group is the realistic portrayal of most listedcompanies.This paper hopes to provide certain reference basis and reference value for theinternal control problems of listed companies in China in the future through the case study ofxiaomi group.Key words:Internal control;Listed company;Xiaomi group