Analysis Of Internal Controlled Information Disclosure Of Listed Companies In China

Since2001, many financial scandals have been taken place in giant scaled companies at home and abroad. These financial scandals shocked many countries and raised deep thinking on governance structure of listed companies. For this reason, it is very vital for us to do research on internal controlled information disclosure. The author has made great efforts in carrying out this research.The limitations of the study lie in the time limits in data collection and the lack of quantitative analysis of the collected data.The main content consists of seven chapters as following:Chapter one:Introduction. The chapter mainly discusses the background of the study, the research design and methods, the rational, and the purpose of the study.Chapter two:Literature review. This chapter reviews the relevant studies, taking an overview of the research on internal controls and the disclosure of internal control information domestic and overseas.Chapter three:Relevant notions and theories. This chapter mainly discusses two notions and three theories, namely internal control and internal control information disclosure. The related theories are anemometry theory、agency agreement theory, and signal transmission theory.Chapter four:An Analysis on current situation of internal information disclosure. This chapter takes the listed companies in Yunnan and Guizhou province as examples to analyzes the internal information disclosure of listed companies in China.Chapter five:Problems existing in internal information disclosure of listed companies in China. This chapter mainly probes on internal information disclosure to find out some problems.Chapter six:Causes of problems lying in internal information disclosure in listed companies.Chapter seven:Effective measures to improve internal information disclosure of listed companies in China. This chapter puts forward six measures to promote the problem of internal information disclosure.