The Research Of Listed Companies’ Internal Control Information Disclosure Report

At the end of the century, internationally, there have been a number of financial scandals of the listed companies. It has been caused public concern by at home and abroad accounting researchers on the internal control of listed companies to disclose information. Internal control disclosure of information is of great significance in related to the interests of all parties. Internal control disclosure of information can enhance management of awareness of internal controls, to promote the management authorities to improve the design of internal control. At the same time, for external information, it can provide additional information; for investors, the internal control of information is an important basis for decision-making. Through information disclosure the internal control, investors can find out the adequacy of internal controls designed or not, the effectiveness of the implementation or not. On the basis of Results of operations, investors can determine the reliability of financial reporting. Enron, WorldCom and other cases of false accounting information exposure, particularly China Aviation Oil company’s huge losses of554million U.S. dollars, sounded the alarm of the Accounting researchers——Internal controls related to the business of life and death. Information disclosure is a means of communication between investors and listed companies. It can ease the situation of information asymmetry between the company and outside investors, Enhance the company value. At present, our Disclosure of financial information is more comprehensive, but the disclosure of internal control is to be further standardized.In this paper, Author random150annual reports of listed companies for three years in Shanghai and Shenzhen Stock Exchange. Removed the listing of a listed company less than three years, And150listed companies which are not included in commercial banks, Insurance companies and securities companies. Internal control of150listed companies to information of collect on all manual. To study for the contents, Author is statistics and Reflected by table. By studying the internal control of listed companies in China’s current situation, obtained existing problems. For existing problems, author reunified internal control report for the disclosure of the main, Time and to disclose the content and format of, and put forward the report to improve the disclosure of internal control measures.