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

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • 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)

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.

Suggested Citation

  • Jing Wang & Mei-yun Wang & Zhi-ping Xiang & Si-yu Chen, 2013. "Regulations Construction and Implementation Difficulties of China’s Internal Control over Financial Reporting," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 1011-1020, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38433-2_106
    DOI: 10.1007/978-3-642-38433-2_106
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