Research On Information Disclosure Of Internal Control Of Real Estate Listed Companies In China

With the vigorous development of China’s capital market in recent decades, investors and government regulators have come to realize the importance of the effectiveness of internal control of listed companies, for listed companies to disclose their internal control relevant information have a more intense appeal. Since 2008 our country began to establish internal control system, three supporting guidelines issued in 2010 makes this system was further improved, the listed company will evaluate the internal control reporting and internal control audit report disclosed his request, this logo the internal control of information disclosure regulations for mandatory disclosure truly entered the stage.Research on information disclosure of internal control for the initial stage, and most of the scholars is a listed company on the capital market as a whole as the object of its internal control information disclosure research, few scholars for a specific industry, listed companies the study. As China’s market economy, the real estate industry a pillar industry, the development of our country for promoting macroeconomic have an important impact. For these reasons, the paper selects listed real estate companies for the study, and the control of its internal control evaluation report information disclosure descriptive statistics based on the internal disclosure of these companies in 2013, discovered the problem and the reasons summarized, suggestions, The article also selected two real estate companies as the research object to its more detailed understanding.