Research on Self-evaluation of Internal Control of Listed Companies on GEM

DOI

10.2991/iccese-19.2019.120How to use a DOI?

Keywords

listed companies on GEM; internal control; self-evaluation; countermeasure

Abstract

Internal control system is the essential determinant of the sustainable and healthy development of enterprises. With the unceasing speeding up of economic development in China, the market competition pressure of enterprises gradually increases and listed companies are facing with many challenges in the both domestic and foreign markets. For listed company, it is necessary to establish and perfect an internal control system in the enterprise in order to improve its core competitiveness and market share. Taking the internal control self-evaluation system of listed companies on GEM as the research object, this paper analyzes the current status of self-evaluation, summarizes the existing problems and further puts forward countermeasures for listed companies on GEM to perfect their self-evaluation system so as to improve their core competitiveness.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Renzao Lin
PY  - 2019/04
DA  - 2019/04
TI  - Research on Self-evaluation of Internal Control of Listed Companies on GEM
BT  - Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019)
PB  - Atlantis Press
SP  - 541
EP  - 544
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-19.2019.120
DO  - 10.2991/iccese-19.2019.120
ID  - Lin2019/04
ER  -