Research On The Issue Of Internal Control Disclosure Information Of Chinese Listed Companies

Internal control information disclosure is a very important part of listed companies. Good information disclosure system of internal control can allow more people understand the real situation of listed companies, increase the supervision of listed companies and promote listed companies improve the quality of information disclosure. But in recent years, there have been series of financial fraud and accounting distortion on domestic and international scales, it made people lose confidence in the internal control information disclosure of listed companies. One of the main reasons is that the executive failure of listed companies, it make the company's internal control useless. The act of SOX was passed by the Congress of USA in 2002, then after,American internal control disclosure proceeded from "voluntary " to "mandatory". Domestically China issued the "basic norms of internal control",which stated detailed regulations to internal control disclosure, and made domestic requests (to internal control disclosure) mandatory.Hence, internal control and it's information disclosure have become the heat topic in general, on national and global scale.In China, internal control information disclosure emerged with a late start, then the theoretical framework of internal control is not reasonable,unified standards aren't promulgated. Therefore,there have lots of problems about internal control disclosure, such as too simple internal control information disclosure, inadequate supervision of internal control information disclosure and so on. These problems seriously affected our internal control information disclosure quality.The research idea of this paper:firstly, reviews the domestic and international studies of the current status of the internal control information disclosure issues, as the background of this paper.then finds out the similarities and differences of internal control information disclosure between the United States and China, summarizes the significance of the United States internal control disclosure.Finally, focuses on the impact of internal control information disclosure, together with relating suggestions.