Research On The Information Disclosure In Internal Control Of Listed Securities Company

The securities industry of our country has gradually entered the new period of high speed development already when more and more securities companies put into capital market. But it is impacted by some factor such as faultiness mechanism of market, unprepared about risk of the listed put into capital market and so on that the listed companies of securities industry keep appearing illegal events of all kinds of internal control. This paper selected a company of the following problems recently that is the everbright securities. In 2013, a "oolong stock index" caused a big stir in the securities market that was quiet and dark. The even not only impact of the market, but also make the internal’s control problems of everbright into the field of vision of concern to interested parties. Behind the events, it makes the outside world underestimated the securities industry internal control level, causing the regulatory constraints and risk prevention of loopholes, and cause great influence that imperfect information disclosure of internal control. Therefore, this article selects everbright securities as an example to study for the problem of information disclosure of internal control.At first, the concept of internal control information disclosure will be defined with the meaning of the internal control and internal control information disclosure definition as the basis of which leads to the article. The origin of the research is theory of principal-agent. The market efficiency theory is the necessary research premise. The ideas and methods is signal transmission theory. All above theory will solve the problem of the information asymmetry about listed securities companies in the securities industry. Concrete with securities as the research object. Introduction the everbright securities briefly and collect all release of information about internal control when listed selected such as the annals of internal control, self assessment/evaluation report, internal control audit/audit report three types of the carrier, and for three kinds of carrier in the disclosure of internal control was summarized and carding. It will be found that the characteristics of internal control information disclosure. Then the paper will combines theoretical basis to comb for everbright’s case, with everbright endogenous and external environment, respectively, to find everbright internal control problems. Furthermore, from the problems to put six suggestions such as complement the securities industry internal control laws and regulations, strengthen the supervision and administration of of listed companies, the magnitude of the punishment, optimize the corporate governance structure of securities listed companies, improve internal control information disclosure of listed securities company motivation and so on.