A Research Of Internal Control Disclosure Of Listed Enterprises In China

With the advent of financial liberalization and economic globalization，China’s government slowly relax the control of the financial markets， financialinnovations continue to emerge， and the risk of financial enterprises in China isalso growing. Financial internal control information disclosure can improve theawareness of internal control of enterprise management authorities to promotethe management authorities to improve the internal control；external informationusers provide additional information. For investors， the internal controlinformation is an important basis for decision making， internal controlinformation disclosure， investors can or cannot understand the impossiblecompany’s internal control design’s perfection，the sorry of the implementation，in order to determine whether the results of operations and financial reportingreliable prediction the company’s future development potential and riskprevention capabilities. Regulators， the financial internal control the level ofinformation disclosure prompted the direction of the regulatory role. Based onthe above background， the paper first reviews at home and abroad on internalcontrol self-assessment study disclosed dynamic evaluation of the disclosure andfinancial control in the industry， find out about the financial internal controlself-assessment information disclosure status and inadequacies as the startingpoint of this study. Secondly， based on the internal control five elements buildfinancial internal control evaluation index system based on content analysis of listed financial enterprises internal control self-assessment score， came to theinternal control disclosure index， analysis of China’s listed commercial bank’sinternal control self-problem Evaluation exist. Followed by the establishment ofinternal control evaluation level and factors of role model to investigate theimpact of financial internal control self-evaluation of the level of disclosureinfluencing factors. Finally， the financial enterprises internal control disclosureof information， and recommendations were made on the level of regulatory andmarket environment.