The Internal Control Information Disclosure Of China Listed Companies

The disclosure of internal control in formation has been paid great attention in accounting field in the whole world. In past, American listed companies volunterily disclosed internal control information, but now the situation has changed. The govermanet requires listed companies to do so. In Chian the government has the demand, which demands listed companies to disclose the internal control information completely, reasonably and validly in annual report and prospectus. Some companies even are required to receive the evaluation about the internal control system by certified public accountant (CPA), and which need to present the evaluation report. However, because the rules of disclosure have been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. On the basis, the purpose of my dissertation in to further study the disclosure of internal information in China.In this essay there are four parts to declare the main pint. The first part presents the domestic and foreign research. The second part presentes the basic theory. Fristly, it introduces the theories of internal control, including internal check, internal control, internal control structure and the integrated framework about internal control and summarizing the features in every stage. The dissertation makes concrete explanation on integrated framework, referring to the American COSO report and its newly achievement, and introduces the principle on which the listed companies make the integrated framework of internal control. Secondly, the dissertation introduces the disclosure of internal control information of listed companies, including its necessity, the department in charge of disclosure and its ways. Then the dissertation concludes that its top manageable department should be responsible for implement the disclosure of internal control information of listed companies in internal control report. The third part introduces the current situation of the disclosure of internal control information of listed companies in China and finds the existent problems about the disclosure of internal control information in China. The forth part is to expound some suggestion the disclosure of internal control information of listed company and CPA respectively, basing on the points mentioned, by which the existent problems about disclosure will be better.