Research On Disclosure Of Internal Control Of China Listed Companies

For the rapid development of financial market, investor has fully recognized that a listed company, which has investment value, not only needs good management achievement and development foreground, but also needs good accounting message disclosure in internal control. Because our country at present not yet forms the integrity the internal control information to disclose the standard, and then the regular service measure behind the internal control information disclosed, The research on disclosure of internal control before only about audit advice and ROE station, the paper not only analysis disclosure of internal control from macro facets, but also continually analysis it by statistics of 688 listed companies from Shanghai Stock Exchange and Shenzhen Stock Exchange. This article analyzes the disclosing situation on internal control by the statistical analysis and the empirical study. And then draw the result and some suggestions.In this essay there are five chapters to declare the mail point. The first part presents the domestic and foreign research and then proposed the way of research and innovation of essay. The second part presents the basic theory. Firstly, it introduces the theories of internal control disclosure. And then point out the agent theory, asymmetrical theory as well as signal transmission theory. The third part introduces the current situation of the disclosure of internal control information of listed companies and finds the problems about the disclosure of internal control information in China. The forth part based on the analysis of the present situation proposes the supposition in view of the main question aspect of the influence internal control information. Then based on the annual reports of listed commercial banks, stockjobbers and 688 other listed companies from Shanghai Stock Exchange and Shenzhen Stock Exchange, and puts forward the existing problems in the fifth part. And point out ROE is most important factor to disclosure of internal control. Finally, the paper draws the conclusion and points out the following suggestion: make great efforts to disclose the financial report with annual report, because financial report is very important as periodic report, as to control report content of financial suitably adopts the relatively fixed form. Meanwhile, suggesting the authority should follow the quite unified standard to the financial report of internal control appraisal, and then improve the operation and the commeasure of the financial report internal control report, And then perfect the structure of company and the regulations of law.