Research On Information Disclosure Of Internal Control Of Listed Companies

Today, people who concerned about the internal control information disclosure of listed companies is increasing, they are not satisfied to see the company’s financial reporting when making investment decisions, and more people are concerned about the company’s internal control information disclosure. They can more clearly understand the company’s true situation if internal control disclosure of information is perfect. Since the "basic norms of internal control" issued in 2008 by the five ministries jointly and the subsequent "Enterprise Internal Control Guidelines", our internal control system is also maturing.However, our country’s internal control information disclosure of listed companies is still in its infancy, Internal control disclosure vulnerability often occurs. In recent years, some of our well-known enterprises such as "Lantian Group ", "Yili Group", "Heilongjiang Agriculture Company", "Wanfu Biotechnology Agricultural Development Company", a series of financial fraud scandals in the capital markets caused a sensation. This shows that our internal control information disclosure system is still very weak, information disclosure norms are not clear, the regulatory mechanism is not in place, the majority of listed companies also failed to form a good internal control environment. Therefore, establishing a sound internal control information disclosure system today is an important topic, which requires companies themselves, under the joint efforts of government departments and stakeholders in order to achieve good tripartite.This article is according to the meaning of internal control disclosure of the status and the basic theory, explains the internal control information disclosure content, form and purpose. According to the internal control information disclosure of listed companies research status, and the methodical statement in the implementation process of listed companies in the information disclosure of internal control problems. Then analyze the main causes of internal control issues listed company. Through our analysis of specific cases of Heilongjiang Agriculture Company and the detailed statement, the case studies the underlying problems of Heilongjiang Agriculture Company, then propose a solution for these problems, including the government raised the level of countermeasures mainly from three specific aspects, proposal itself, audit and other corporate advisory body.