The Research On Corporate Governance And Internal Control Disclosure Of Information Relations

The modern business enterprise system requests that the company soundly managed structure, but effectively managed a structural establishment to depend on a good company information to disclose. The information disclosure to be the important mechanism which solves the information dissymmetry of the information feeder and need. Therefore disclosed a market need to see from the information, there is necessity to disclosing more information, especially internal management luck the information of the camp, with strengthen business enterprise of clarity, but internal control's information be count for much kind.Through internal control's information disclosure, the information user can understand a company an internal control whether design is perfect or not, performance or valid, judge its management condition and finance to report thus whether dependable. Most important, the business enterprise provides the process of information of the internal control to need the whole internal control system of the business enterprise to design and operation the circumstance carry on ego evaluation and independently examine, this process can raise a business enterprise management the internal control of the authorities to realize and contribute to improve a business enterprise is whole internal control system of weak link, prevent from and discover a wrong fraud, raise a manage of business enterprise level and carry out a benefits thus related the benefits maximize of the company manage a target.Internal control's information disclosure system of perfect directly relate to corporate governance of success or failure, the transparent internal control report raise a company to manage a horizontal key. The factor that the information of influence internal control's information disclosure is a lot of, but most basic and the reason of the deep time be corporate governance. Corporate governance with internal control's information disclosure must be to exist near concern. The perfect degree of corporate governance check and supervision internal control's information to disclose quality, but internal control's information disclosure be contribute to the improvement which helps corporate governance. How carry out the positive interaction that movement between internal control's information disclosure and corporate governance, is one deserve research of topic. There are a lot of researches on internal control disclosure after the passing of the Sarbanes-Ox-ley Act (SOX) , while Chinese scholars have a little study and focus on normal researches. Through reviewing the literatures concerning internal control disclosure home and abroad, at first, this text is definitely internal control's information disclosure of connotation and related provision, then point out that internal control and corporate governance of relation and internal control's information disclosure the necessity which manages to the company, close behind this article analyses the present situation of the listed companies' internal control disclosure at home, Finally manage angle to put forward from corporate governance resolve our country present stage internal control's information disclosure a problem of measure and suggestion.