Legal Advice On Improving Disclosure Of Internal Control Information Of Public Company

A complete system about disclosure of internal control information plays a vital role in protecting investors in the sercurity market and the public companies as well. Meanwhile, the law system relating to disclosure of internal control information has fundamental influences on the system about disclosure of internal control information.This dissertation is based on the basis of theory of disclosure of internal control information of public companies ,then analyze the status quo of disclosure of the internal control information of public companies in our country from both empirical and normal perspective,then propose the problems and address the solutions to these problems accordingly.This dissertation consists of introduction,body and conclusion,The introduction presents the research background, significance, contributions and deficiencies of this dissertation.The body consists of four chapters:The first chapter defines some basic concepts about disclosure of internal control information,then introduces basic theory relating to disclosure of internal control information,including theorys both in the economic filed and the law field.The second chapter analyses the status quo of disclosure of internal control information of public companies by viture of empirical and mormal approach.In the empirical analysis,we can learn abut the status quo of disclosure of internal contol information of public companies in our country;in the normal anylysis,we can learn about the related legal structure.The third chapter proposes three problems : first, legal environment relating to disclosure of internal control information is not perfect;second, the existing system about disclosure of internal control information of public companies has deficiency;third,the monitoring on disclosure of intenal control information of public companies is not adequate.The fourth chapter addresses solutions to the above problems,that is , fist,improving the legal environment that supports the system about disclosure of internal control information; second,constructing the structure of disclosure of internal control information which is based on legal duty; third, stronging the outer monitor.The final part sets forth the final conclusion.