| The internal control information is one of the information disclosed by listed Corporation, such information disclosure plays a very important role on listing Corporation stakeholders including common investors, whereas the internal control information disclosure quality will directly affect the really effect of this role. The quality of internal control information disclosure may also reflect the implementation of the listing Corporation on the effectiveness of the internal control level to a certain extent. In addition, the internal control information disclosure quality reliability also disclosed in the financial report of the listing Corporation to determine whether effective internal control as a guarantee. Study on internal information disclosure and disclosure quality appears to be very busy at home and abroad, and Research on influence factors and economic consequences, but the real evidence, how to judge a listing Corporation’s internal control information disclosure and how the region, industry and even the whole country level of internal control information disclosure of the overall quality is? The results of the present study is not ideal. As we today are familiar with the "air quality" broadcast, air quality advantages through scientific measurement and the use of sophisticated calculation model can broadcast a day. This paper hope through the research to build up such a "measure" evaluation model to measure the quality of the calculation of disclosure of internal control information in order to solve the problem of listing Corporation. This paper focus on the theme of the quality of information disclosure of internal control of listing Corporation, and directed by the study goal of this paper to carry out research oriented along five aspects. of the system of credit such as " foundation of literature theory" and theoretical analysis", " foundation of system theory and evaluation measurement ", foundation of the reality of the Market performance " and "policy suggestion".The basic aim of the study based on "foundation of literature theory" is to systematically combing through the literature, presenting the cumulative results of research and further exploration of space. The study based on the "foundation of theory" is mainly along the listing Corporation internal control information disclosure quality related concepts and theoretical research, from the most basic internal control concept, the essence and its properties. At the same time, the demonstration system and internal control information disclosure and disclosure quality is closely related to the main theory. The main aspects of the research based on the "foundation of system theory and evaluation measurement" are as follows:Firstly, it begins with the analysis of the quality characteristics of internal control information disclosure of listing Corporation; The second step is to design and analyse the index system of internal control information disclosure; Finally, it set out the analysis and design of quality evaluation model of internal control information disclosure. The study of the final aspect is mainly using the proposed evaluation model and measurement method of 2011-2014 years of Shanghai A-share listed companies disclose internal control information quality by empirical analysis. In order to obtain the basic condition of each annual region and industry as well as the overall quality of information disclosure, summed up the quality of information disclosure and the change trend of changes of the internal control of China’s listing Corporation, for the authorities to continue to improve the internal control of listing Corporation and the effect of motivation system to provide evidence. "Suggestions" mainly around system specification level, effective supervision level and a level indicators disclosure quality rectification aspects, the paper put forward the "package" to improve the listed company’s internal control information disclosure quality policy recommendations. The academic contribution of this paper lies in the following:First of all, the paper systematically reviews the related literature at home and abroad, and reviews the main academic contribution, and points out the shortcomings of current research; Secondly, This paper constructs the internal control information disclosure quality feature system, including constraints, general disclosure requirements, requirements and main quality characteristics of secondary quality features and restrictive requirements, put forward the main quality characters from the requirement to construct the listing Corporation information disclosure quality index system, which is consistent with the way of solving contradictory things (that is the main grasp the principal contradiction and conflict), also in line with the practical requirements of information disclosure (simple and effective). Thirdly, This paper puts forward to the authenticity, integrity and timeliness of level indicators form the basis of internal control information disclosure four level index system of quality, and the following two (inclusive) evaluation standard and index were defined. Finally, the information disclosure of internal control in Shanghai and Shenzhen two A shares of listing Corporation during 2011-2014 were analyzed and studied the overall disclosure quality and performance statistics, by focusing the Shanghai A stock market disclosure quality evaluation model and measurement method for large sample estimates of the four years of internal information, and on the basis of the samples for empirical analysis by region, industry, level of quality index, the performance of the overall quality, the test results show that the mandatory internal control information disclosure system of our country after the introduction of listing Corporation is the disclosure of internal control information greatly promote and improve the quality, improve the quality of the whole year by year but the relatively slow pace of disclosure. Finally, the paper points out the limitations of the study and the future research prospects.
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