One of important reasons is the missing of the internal control, which is the key factor to the companies performance and the reliability of financial information. The message which internal control discloses depends on the company whether has established integrated and effective internal control system. This article researches the relationship between accounting message disclosure internal control and stock price, has theoretic and practical research significance.Through statistical analysis of information disclosure of Internal control, we may reach a conclusion while securities, banks and insurance companies disclose their information of internal control according to regulation, the other listed companies do worse, and a number of companies only offer an incomplete and inane disclosure. Compare with previous two years, more companies offered a detailed disclosure of internal control information in 2006.The Law of Excess Receipts has shown that disclosure of information controlled internally by listed companies is very related to the price of shares in China. |