Study On The Disclosure Of Internal Control Information Of K Company

With the development of capital market, several cases of financial fraud has happened at home and abroad, the internal control information disclosed the question walked into people’s horizons, widely attention. Regulatory agencies at home and abroad on internal control information disclosure of listed companies issued laws and regulations and relevant scholars began the research on this question. Internal control disclosure of information, not only has affected the investor’s investment decision-making, also affects the development prospects of the company. Due to China’s capital market development time is shorter, the imperfection of system of many listed companies, internal control information disclosure underpowered and disclosure quality level is low, so in this environment, accelerate the research on internal control information disclosure is necessary. Optimize the internal control system and the way of information disclosure, so that the whole social economy to the benign direction. The research can improve the K company internal control construction, to improve the quality of internal control information disclosure, K company’s core competitiveness, improve the market value of K company.Company as a case, this article selects K based on affect internal control disclosure of information of the four main theory as the foundation, analysis and organize the K company information disclosure status in nearly three years, and points out the problems existing in the internal control disclosure of information of K company, and improvement Suggestions are put forward. Research framework and specific content is as follows:In this paper, a total of six chapters. The first chapter is introduction. Introduced background and significance, frame structure and research methods, the research in this paper outlined the basic outline, through the consult literature, both at home and abroad present situation of internal control disclosure of information to carry on the comprehensive review.. The second chapter is theoretical analysis, generalized the theory of internal control related. The third chapter of our country in recent years the status quo of the overall internal control information disclosure of listed companies is analyzed, and summarizes the five factors affecting the quality of disclosure. The fourth chapter analyzes the case study company K, respectively from the K company’s organizational structure, the basic business processes, such as perspective, research of the current situation of K company’s internal control information disclosure and the existing problems, points out that the K company at present disclosure quality is not high, formal, content management, lack of awareness of internal control information disclosure, ignored the five elements of internal control, lack of independent directors and board of supervisors opinions, and analyses the causes of four kinds of problems. Chapter 5:aiming at the existing problem of K company internal control disclosure of information from the content of the disclosure of information, information disclosure way and optimize the internal control system improvement measures are proposed. Case studies in the last chapter of this article are summarized, and put forward the deficiency of the study and prospects.Based on the actual case study is given priority to, to domestic and foreign research achievements of internal control information disclosure of listed companies as the foundation, on the basis of the research results of K company to analyze its internal control information disclosure, as well as the existing problems, and draw lessons from the advanced experience of internal control information disclosure, based on the current situation of the listed companies in our country, puts forward several strategies to ameliorate the K company’s internal control information disclosure condition. In addition, innovation and characteristic of this paper is to analyze the K company information disclosure, found no other literature studies have been carried out to the company disclosure.