Research On Information Disclosure Of Internal Control Of Listed Companies In China

The internal control information disclosure of the listed company is of great reference value to the management and other external information needs of the listed company.On the one hand,it can provide important information for other information demanders,which is the important basis for the decision-making of the stakeholders.It can improve the management of the internal control of the understanding.Although the relevant norms of internal control information disclosure in China has been further improved,but because of China's internal control information disclosure late start,development has not been improved,so there are still many internal control information on the authenticity and availability of the phenomenon,It is pointed out that it is of practical and theoretical significance to study the internal control information disclosure of listed companies in China.In this paper,the internal control information disclosure as the object of study,through the literature analysis,finishing a lot of related literature,and the author himself in the Dibo system to find 2011 to 2015,"China's listed companies internal control white paper" on China's listed companies in 2011 Statistics on the internal control information disclosed during the year 2015.This paper uses the case analysis method to show some problems existing in the information disclosure mechanism of China's internal control,and analyzes the existing problems and causes of the case,and finally gives the case revelation.The research system is divided into seven main parts.The second part is the theoretical part of the internal control information disclosure.The third part is the background analysis of the internal control information disclosure of the listed companies in China.The second part is the theoretical part of the internal control information disclosure.The third part is the background analysis of the internal control information disclosure of the listed companies in China.The second part is the theoretical part of the internal control information disclosure.This paper introduces the relevant rules of internal control information disclosure of listed companies in China,and then analyzes the status quo of internal control information disclosure of listed companies from two perspectives: internal control self-evaluation report and internal control audit report.Fourthly,the fifth part is based on Xintai Electric The fourth part introduces the basic situation of Xintai Electric and the current operation of Xintai Electric's internal control system.The fifth part introduces the problems and the causes of the formation of Xin Tai Electric internal control information.The causes are from the company,The regulatory body,the audit institution to analyze;the sixth sector is Xin Tai electrical financial counterfeiting case to our listed company's inspiration,from the company,the supervisory body,the audit organization three levels carries on the analysis;The last part is the research conclusion and the research prospect.