The Research On Internal Control Information Disclosure Of The Listed Companies

Internal control has been a hot topic of academic research, internal controlinformation disclosure as an important part of the accounting information, and more in theUnited States after the Enron caused widespread concern around the world. In2002theU.S. government signed the Sarbanes-Oxley Act was enacted in direct response to thisincident made,as U.S. corporate internal control marks the transition from voluntary tocompulsory. In our internal control information disclosure of listed companies, the subjectof the market economy is slow, so the research later. However, in recent years, severalcountries introduced a series of initiatives,as “the Shanghai Stock Exchange in2006,“theinternal control guidelines”,“the Shenzhen Stock Exchange guidelines on internalcontrol”;“enterprise internal control basic norms” in2008and “the application guidelineson internal control, internal control evaluation guidelines and internal control auditguidelines” in2010.ALL is Fully marked our government information disclosure of listedcompanies for the internal control of attention.China’s economic structure of the real estate industry as an important component ofthe internal control of real estate enterprises should be more attention. On the one hand, thereal estate business in a large part of the assets from bank loans, once the real estateenterprise funds strand breaks, it will bring great pressure to the community; On the otherhand, the real estate industry led a whole industry chain, it helps smooth healthy andorderly development of China’s economy as a whole improved. This paper attemptsbackground in internal control system enacted in2010to analyze the status of listed realestate companies internal control disclosure of information, problems and possiblecountermeasures.