The Research Of The Internal Control Infermation Disclosure On Chinese Listed Companies By Special Treatment

"The sunshine is the best preservative, the light is the most effective police." Along with the domestic and foreign financial scandal on listed companies continuously erupting, the problems of the internal control information disclosure on the listed companies are more and more concerned by people, and the attention of government and scholar for the internal control information disclosure has reached a summit, which the United States of American even promulgated famous "Sarbanes Oxley Act". Listed companies information disclosure is an effective method for improving the quality, setting up the positive image and satisfying the social public's demanding about listed companies. The internal control information is to be an important component for information disclosure, and its effect is irreplaceable to strengthen construct, affect investor decision-making and stable the stock market.This text based on "the Shanghai Stock Exchange listed company internal control guidelines" called the Chinese "Sarbanes Oxley Act", selects parts of annual financial reports of ST and non-ST companies as the study sample, and describes the present situation of internal control information disclosure on ST companies which based on analyzing the samples. Author analyses reasons and find out specific ways to solve the problems.The research discovered: ST company is one kind of unique listed company on Chinese stock market, compared with non-ST companies, its illegal activities of internal control information disclosure has more problems: ST company carried out badly for request that forced to disclose internal control information, and disclosure content is too simple, which lacks of substantive content. In a word, the overall disclosure quality is not good. The reasons for this situation: poor financial situation of ST company; inadequate corporate governance structure; supervision laws and regulations existence crack; attention of certified public accountants are low. The specific methods for solving the problem: improve the financial quality of ST companies; perfect corporate governance structure; strengthen the system construction; enhance the attention of certified public accountants.This article uses descriptive statistical method to analyze the samples, consummated and enriched the internal control information disclosure theory and the stock market supervision theory. It provides the valuable reference suggestion to improve the quality and promote internal control system construction of ST companies, to consummate our country related laws and regulations and strengthen the supervisory department supervision dynamics.