Perfecting The Information Disclosure Mechanism Of Internal Control Internal Control Mechanism The Listed Company-based On An Internal Perspective Control Disadvantages Public

Internal control defect disclosure is an important part of internal control information disclosure.True and effective internal control information can let stakeholders understand enterprise information and judge the value of the enterprise.The quality of internal control information disclosure will also have some economic consequences,such as whenever a disclosure of information relating to better internal controls,the more conducive to reducing the cost of equity capital and debt capital,and enhancing the value of enterprises.To improve the quality of internal control information disclosure of Listed Companies in China,it is necessary to study the disclosure of internal control defects.Constructing the index system of internal control defect disclosure of listed companies can help Chinese listed companies standardize the identification of internal control defect,more truly disclose internal control defect in internal control self-evaluation report,In order to increase the effectiveness of internal control information disclosure.This paper chooses 3487 listed companies listed on Shanghai and Shenzhen Stock Exchanges before April 30,2018 and disclosed their annual reports for2017 as the research objects,and makes an Internal control analysis,The listed company to disclose disclosure of listed companies.It is found that most of the listed companies in China do not disclose internal control defects in the internal control self assessment report,or that the disclosure of internal control defects not real,not comprehensive.The main reason is imperfect internal control information disclosure system in China.In the Guidelines for the Evaluation of Enterprise Internal Control,there is only a conceptual explanation of internal control defects,but it does not clearly point out how enterprises should determine their own internal control defects.The classification of internal control defects is generally based on the subjective judgment of CPA.Enterprise internal control System Evaluation Guidelines can not give clear guidance to listed companies.Especially in the actual operation of disclosing internal control defects,the scope of identification of internal control defects is not comprehensive enough,the identification process is not standardized enough,and the identification criteria and content are not clear enough,which will inevitably lead to the dilemma of disclosure of internal control defects.Therefore,this paper combines the relevant scholars research on the disclosure of internal control defects,from the three perspectives of "discovery-confirmation-disclosure" of internal control defects,analyzes and studies the problems of internal control defects disclosure in listed companies,and designs a feasible index system of internal control defects disclosure according to the problems.Listed companies can find internal control defects according to "no dead corner" of the index system,then judge internal control defects through "standardized" identification process,and finally disclose internal control defects according to "standardized" judgment indicators.At the same time,this paper takes Jinya Science and Technology Company as an example,uses the empirical analysis method,carries on the applied research to the designed index framework,further verifies the objectivity and operability of the analysis of internal control defect index system.At the end of the article,this paper points out how to implement the index system from three aspects: listed companies,government and external supervision departments,as well as the difficulties encountered in the process of practice,and puts forward the limitations and prospects of the research.