Research On Listed Companies Internal Control Deficiencies Disclosure Research

In recent years, internal control deficiencies disclosure has got increasly attention from academics. On one hand, the quality of the company's internal control deficiencies disclosure not only reflected whether they have established their own internal control system, but also affected the judgments and decision-making of investors, creditors and regulators. On the other hand, SEC and Regulatory authorities gradually strengthened the supervision of the internal control system of listed companies; internal controls deficiencies disclosure mechanism is becoming more mature. Therefore, the study of internal control deficiencies disclosure of information has great practical significance.The main content of this paper is the internal control deficiencies disclosure of Chinese listed company, on the purpose of regulating the internal control deficiencies disclosure activities of listed company, and improving the internal control deficiencies disclosure system, so it can provide empirical evidence.Based on the "Internal Control Guidelines", this paper studied on internal control deficiencies disclosure status of Chinese listed company. First of all, it defined the scope of internal control deficiencies disclosure. Secondly, it analyzed the collected data of disclosed internal control deficiencies by descriptive analysis, and found out the problems and their causes of current internal control disclosure. Thirdly, the paper based on the internal control deficiencies disclosure data of sample companies, analyzed the accuracy, completeness, timeliness, authenticity, legal compliance and fairness of the status of internal control deficiencies disclosure. Finally, this paper put forward some policy recommendations on Chinese internal control deficiencies disclosure system.