The Present Situation, Problems And Counterplan On Internal Control Information Disclosure Of Chinese Listed Companies

In recent years, the economic globalization, the global financial crisis broke out one after another, the listed company in financial fraud and accounting information distortion etc arise a series of new situations and new problems, and these problems is mainly due to the emergence of the listed company’s internal control and management did not play a role of the cause. Internal control information disclosure of the listed company information disclosure as a very important part to improve the enterprise management performance, to protect investors rights and interests, optimize resource in the financial markets of the configuration has a great role in promoting.In2001the United States "enron event" occurred after, internal control system construction and implement gradually become the global financial personnel key research contents. In order to further make the internal control information disclosure work, take the lead in the United States released in2002of the sarbanes-oxley act of, which make it mandatory for all listed companies by foreign disclosure of certified public accountants audit of internal control information. Learn from foreign advanced experience and practice, in recent years in China also have released the enterprise internal control basic norms,"and" enterprise internal control supporting guide "and other rules and regulations for our country’s internal control disclosure also to reform, will divide the stage classification don’t to implement, and gradually turns to improve voluntary disclosure for mandatory disclosure. But, because of the internal control in our country information disclosure of related research is still in groping initial stage, many cases need in the later study to strengthen and perfect.In view of the above situation, this paper, in accordance with the "research background, the concept, the present situation investigation, cause analysis and improvement Suggestions" thinking, in the2011annual Shanghai listed companies of foreign disclosure of internal control information condition survey statistics on the basis of analysis, to solve the problem, find the reasons, combined with the status quo, put forward the improvement Suggestions and opinions.This paper is divided into six parts:the first part is the research on the background, theory and reality meaning, literature review, etc were introduced. The second part is the internal control information disclosure of the concept, elements and functions described respectively. The third part of this paper focuses on, this paper introduces the evolution of the information disclosure rules and2011annual Shanghai listed companies to disclose a statistical analysis of the status quo. The fourth part is to find cause information to disclose the existence the cause of the problem. The fifth part put forward from five aspects:perfecting the information disclosure system suggestion. The sixth part is the summary and future research. This article summarized the research conclusion and limitations, this paper puts forward the future prospect of research.