Research On The Management Reporting On Internal Control Of Chinese Listed Companies

Internal control is the basic guarantee of the authenticity and reliability of financial reporting,Effectiveness of internal control of information disclosure is an important basis for the investor theright to make decisions, Internal control evaluation report is the carrier of the effectiveness ofinternal control disclosure of information, Normative and effectiveness has an important impact onthe quality of internal control disclosure of information. Therefore, this paper first analyzes thenecessity and feasibility of the internal control evaluation report, the standard format and theiropinions, And then select26financial companies' internal control evaluation report listed inShanghai Stock Exchange in2010, Control the theoretical requirements and the relevant provisionsof the current internal control evaluation report, Disclosed the status of the internal controlself-assessment reports of listed financial companies. No sub-characteristics of the industry toregulate the presence of content, format, disorganized, vulnerability disclosure untrue full, etc. Thenanalyze the reasons, Including the subjective unwillingness to disclose defects and objective lawsand regulations are not perfect. Finally, the targeted recommendations are Strengthen the internalcontrol culture, standardize the basis and method of the internal control evaluation,clear the mainresponsibility to develop a uniform reference format, The introduction of internal control evaluationform, and so on.