Research On Information Disclosure Of Internal Control Of Listed Companies

With the quick development in Chinese economy, being listed into market has become to be the target pursuit by most companies. Listed company is faced with strict supervision, which brings challenge for internal control and information disclosure of listed company. Therefore, supervision department, investors and all sectors of society all appeal that information disclosure of listed company has further enhancement in aspects such as truth, timeliness as well as accuracy and integrity etc, this requires listed company to establish perfect internal control system and disclose internal control information according to requirement.This paper introduces the overall condition of internal control information disclosure of commercial bank in China, and it makes analysis on disclosure carrier of internal control information, disclosure amount and disclosure content of internal control information of listed commercial bank, from the above content it finds that information disclosure of internal control of listed commercial bank has problems such as non-uniform disclosure from, incomplete disclosure content, low overall quality, imperfect supervision, unclear obligation object, little disclosure in internal control defect etc, it also analyzes its causes. And then, this paper proposes measures and suggestion in improving relevant laws and regulations, strengthening administration and management strength, improving management structure, perfecting internal control information system, strengthening supervision of bank, strengthening demand of market participators on internal control information as well as auditing on intermediary organ from government level, bank level and market level. It hopes that this paper can have beneficial reference effect on information disclosure quality of listed commercial bank in China.