Study On Internal Control Information Disclosure Of Listed Company

Under the circumstances of global economy, every enterprise faces the keen competition.It is shocking when then scandals of the public enterprise have been exposed one after one.The alarm sounded from every aspects of the society. The origin of the problem is the defectsand out-of-balance of internal control. How to avoid the unnecessary losses of the enterprise?The internal control system is the key. Investors have come to realize that it is important toestablish and improve the internal control system. American immediately launched theinternal controls of the COCO report. The same situation also occurs in China. Chinesemarket has many opportunities. But at the same time also has a unique risk. For example, theregulatory environment is complex and changeable, too much government intervention andpoor manintenance of intellectual property. The enterprise management need internal controlto control it. China have also introduced the relevant laws and regulations about internalcontrol. Such as “Enterprise internal control standard”.The internal control system is large and complex. In this dissertation, we applied theinternal control information disclosure of public listed enterprises as our study objects.Through explaining about the development of internal control information disclosure, theinfluence of disclosure on internal control and the defect of information disclosure. Throughempirical research introduce the general situation of China listed companies informationdisclosure. we try to have a further learn about the essential of internal control and providesome suggestions according to how to improve the information disclosure of the defect. Hopeto effective allocation of resources and establish a set of effective internal control system,thereby decreasing the likelihood of fraud of listed companies, to maximize the limitedresources achieve the enterprise value.