The Research On The Information Disclosure Of Internal Control Self-evaluation Of Yaitai Industrial Development CO.,LTD.

In recent years, due to the existence of the trustee economic responsibility and information asymmetry phenomenon, causes the enterprise fraud cases occur repeatedly,violates the interests of shareholders, leads to the low efficiency of market allocation of resources, therefore the company shareholders, creditors, potential investors in the objective are urgent to. need the enterprise to provide the internal control information related to the company. In addition, China's current internal control standard is not perfect,the company has the larger autonomous right in the enterprise internal control information which is to disclose, the identified internal control deficiencies are decided by the enterprises themselves, and the internal control self-assessment report format is not unified, so the enterprise information between the comparability is not high, even some companies conceal important issues of internal control. Hence,study of the status quo of enterprise internal control self-assessment information and the existing problems,Analyze the cause of the problem in-depth, and put forward the perfect countermeasure that is for enterprise internal control self-assessment information, which has very important theoretical and practical significance to the field of internal control.This paper takes Hainan Yatai development co., LTD as an example, analyzing the self-evaluation and information disclosure of its internal control problems, making further research on the self-evaluation and information disclosure of Listed Companies in China,in order to provide reference for related topics in the research of theory and practice in the fixture.The main contents of this paper are as follows: The first part, introducing the research background and significance of the research,including the self-evaluation and information disclosure of the domestic and foreign status. The second part, introducing the related concepts and theoretical basis of the self-evaluation and information disclosure,mainly defining the standard of the basic concept, the scope, the procedures and internal control defect of the self-evaluation and information disclosure; The third part, taking Hainan Asia Pacific industrial development co., LTD as an example,describing the basic situation and the self-evaluation and information disclosure, including internal control scope, the standard of internal control defects, internal control defects and rectification etc.; The fourth part, according to the analysis of the status quo of the self-evaluation and information disclosure, finding out the problems in the information disclosure and the causes of the problems; The last part, the paper puts forward a reasonable solution to the problems, aiming to improve the self-evaluation and information disclosure.