The Research On Information Disclosure Of SZ Company's Internal Control

With the outbreak of the US Enron incident and the WorldCom Incident scandal,internal control has received the attention of domestic,foreign governments and enterprises.In 2002,the United States issued the Sarbanes-Oxley Act requiring listed companies to regularly disclose internal control self-evaluation reports and internal control audit reports.In June 2008,China issued the "Basic Standards for Internal Control of Enterprises" and issued three "Supporting Guidelines" in 2010,requiring listed companies to conduct self-evaluation of the effectiveness of internal control of the Company and employing CPAs to audit the effectiveness of internal control.From the overall situation of internal control information disclosure of listed companies in China,it seems that the internal control information disclosed by the company is generally formalized,lacks substantive content,and the disclosure of internal control defects is light and so on.Therefore,it is hoped that the research of this paper can further enhance the authenticity of the company's internal control information disclosure,so that investors can use this information to more clearly understand the company's development and operation,and make more rational investment decisions.The research object of this paper is SZ Co.,Ltd.,a company listed on the main board of the Shenzhen Stock Exchange.It is mainly engaged in domestic and foreign architectural decoration engineering design and construction,engineering investment,medical investment and other services.In 2017,the company was issued a negative control internal control audit report by LiXin Certified Public Accountants,then what problems existed in the company's internal control information disclosure.This paper uses literature research method,case analysis method and theoretical and practical combination method to study.The research content of this paper mainly includes the following aspects: The first part is an introduction.It mainly expounds the research background and significance,the related literature review and the research content and methods.The second part is the concept of internal control and internal control information disclosure and the theoretical basis of the thesis research.The third part is the status of SZ and the status of internal control information disclosure.The basic information of SZ was introduced,and the company's current internal control information disclosure was discussed and analyzed in detail.The fourth part is the analysis of the problems and causes of internal control information disclosure of SZ AG.Summarize the internal control information disclosure problem of the company and analyze its causes.The fifth part of the countermeasures mainly from the perspective of improving the quality of SZ's own internal control information disclosure and strengthening the supervision of the regulatory authorities,it proposes countermeasures to continuously improve and optimize internal control activities,improve the company's risk prevention and control capabilities,and provide guarantee for the company's development.Finally,the concluding part will summarize and forecast the full text.