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Internal control system and mechanism of Chinese listed companies: an empirical study

ABSTRACT Based on the analysis of the internal control theory of Listed Companies in China and the United States, it is found that there are some differences in the definition, objectives and elements of internal control between China and the United States. The analysis shows that the internal control of Listed Companies in China is generally effective from 2013 to 2017, but it is decreasing year by year. Comparing the operation of Chinese and American listed companies in 2017, it is found that there are still significant differences in performance and internal control early warning system of different industries. The empirical results show that corporate governance level, marketization, information disclosure, internal control evaluation and weak audit links are the main reasons for the performance differences between Chinese and American listed companies. Therefore, some reasonable suggestions are put forward to improve the corporate governance mechanism and internal control efficiency.