| Internal control which is neither new nor old vocabulary, it has already more andmore get the attention of the industry. It represents calm, order and not messy, it willnot accomplish overnight, but it is a good booster of steady forward. A good internalcontrol system can make every department within the enterprise mutual andharmonious, and form a reasonable working order, a corporate which operates strictlyand completely will advance steadily like river.Internal control information disclosure is a kind of means which a companydisclose its own internal control, it can make information users know the company’soperations. With the regulatory authorities and management of the Company payattention to the disclosure of internal control gradually, internal control informationdisclosure from a mechanical and passive into active and voluntary, and the disclosureof information is more realistic and effective.This paper research the questions of information disclosure of internal control atChina’s listed company firstly and analyze the reason from the angle of law and listedcompanies itself, and then make a empirical research on influence factors of China’slisted companies internal control information disclosure according2009to2010listedcompany’s financial data especially data of corporate governance in shanghai andshenzhen stock exchange. At last, we put forwards five proposals in order to improveand standardize the internal control system from the governance structure, thecompany’s own enthusiasm, enacting laws, punishments and incentive measuresaccording to the situations and questions of internal control information disclosure.With the passage of time, laws and regulations improves, the environment willfollow improve, and it will make company’s internal control system becomereasonable and information disclosure is more flexible and effective. Finally, thewhole industry can get a comprehensive and standardized development. |
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