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A Case Study of the Internal Control within China's Listed Companies A Report on the Returned Answers to the Questionnaire thereof

Gu Shutang , Li Weian and Gao Minghua  
In the process oftransition to modern business system and with enterprises and managers having more and more autonomy, great changes have taken place in the internal control setup of China's enterprises, especially the listed companies; and therefore , how to ensure the efficiency and “scientificness" of the enterprises' policies has become a question cared for by both enterprises and government policy - making departments.We ,on that account,have prosecuted an investigation in the form of questionnaire named "The Status Quo ofthe Internal Control Setup and Policy decision setup of China's Listed Corporations" .The method used was random sampling ;that is to say ,from 745 listed companies,we took out 300 at random ,to whose top management we posted our printed list of questionsforthem to answer.In 5 months,we received 104lists completed and returned and good in order- 34 .67% of the totallisted we had posted ,from which we got about 20, 000 first- hand raw data , which is basically in conformity with the requirements of the questionnaire investiga tion .According to the order of proportion of numbers of a company's principal shareholder's rep resentativesto thetotalnumbers of board of directors,thatis,in accordance with the degree ofcontrol over a company by the principalshareholder, we divided the said sample companies into 5 groups: A (100% );B(70% - 100% );C(50% - 70% ); D(30% 50%) ;E(under 30% ) .This thesis is a compar ative study oftheinternalcontrolsystems ofthose five types of quoted companies.
【Fund】: 国家自然科学基金
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