Research On Enterprise Internal Control Report

As a series of internal control failure due to exposure of the company management, cash chain rupture and financial fraud arise,2002, the United States launched the Sarbanes-Oxley Act to regulate the establishment of internal control system. In recent years, our country also appeared many financial fraud cases because of internal control missing or failure, relevant departments are put forward some opinions relating to Sarbanes-Oxley Act, however, this aspect of work still exist big shortfall. By 2010, April 26, The Treasury, CSRC, Audit Commission, CBRC, CIRC, five ministries issued jointly "the enterprise internal control supporting guidelines ", which accelerate the establishing process of our country's internal control standard system.This thesis takes Listed Companies'Management reporting on internal control for a research object. Through empirical research methods, based on theories of internal control and internal control report, list five elements of internal control reports quality characteristics, analyze the internal control disclosure situation of 236 listed companies from Shanghai and Shenzhen stock market by the listed companies' internal control disclosure status, find the quality problems through four aspects-the basis of internal control evaluation, disclosure forms, main responsibility and contents of evaluation, try to establish a perfect quality assurance system of internal control, including two systems-internal control evaluation system and external Supervision and regulation system, make sure that expected uses could trust and make good use of the disclosed, high-quality information.