The Research Of Listed Companies' Management Reporting On Internal Control

This thesis takes Listed Companies'Management reporting on internal control for a research object. Firstly,this thesis introducing the theories of internal control and Management reporting on internal control. Then, through doing some statistical analysis on the annual report of 211 listed companies in 2006, draw the conclusion that there are some problems in the current system and analyze the reason. Third, through drawing lessons from the"Sarbanes-Oxley Act"and combine the actual circumstance of our country, this thesis puts forward establishing the mechanism of internal control reporting of listed companies in our country, in order to strengthen management responsibility and protect the interests of investors. At the end part of the thesis, makes a conclusion for some relevant puzzles and points out shortages of the research.