Research On Internal Control Information Disclosure Of Listed Companies In China

Since the beginning of the 21 st century,the financial scandals in the capital market have occurred frequently.From the global perspective,there are a series of companies such as Xerox and Merck scandal broke out,causing global capital market panic.From the domestic point of view,there are silver Guangxia,the new land and other listed companies involved,also focus on social public opinion.If you want the trees to grow taller,you must make its roots stronger.If you want the water to reach farther place,you must clear its sources.In order to constrain the listed companies better,each country has focused on the field of internal control information disclosure,requiring companies to carry out this action.In 2002,the United States released "The Sarbanes-Oxley Act",which opens the door of the listed company's internal control information mandatory disclosure.China also released the "basic norms of internal control" and "corporate internal control supporting guidelines" for China's listed companies to make internal control information disclosure requirements.The introduction of these laws and regulations,have urged the listed companies to carry out internal control information disclosure,to disclosure the information more comprehensive,and to solve the information asymmetry between listed companies and external information users.In this paper,it uses comparative analysis,data analysis and other methods to do the research.First,this paper defines the relevant concepts and explains theoretical basis of this study.Second,compare the difference of control information disclosure between China and U.S.to find out the aspects from which China can learn.Third,using the method of descriptive analysis,this paper studies the current situation of information disclosure in internal control of listed companies in China from 2013 to2015,and finds out the problems in our country.Fourth,the method of regression analysis is used to study the factors that affect the quality of internal control information disclosure.Fifth,according to the existing problems,put forward the relevant suggestions.