| In recent years,the disclosure of internal control information has received more and more attention from all circles and scholars,and the public’s request for disclosure of internal control information has also increased day by day.Taking the corruption case of Southern Airlines as an example,this paper analyzes the problems existing in the internal control information disclosure,and puts forward the concrete measures to improve the internal control information disclosure of the company based on the internal control theory.Thus,it can provide some ideas for improving the internal control information disclosure status of our airlines and improving the level of internal control and risk management of the entire air transport industry.It can also provide some references for other state-owned enterprises to improve the internal control information disclosure.This paper adopts literature research method,comparative research method and case study method.Firstly,this paper introduces the background of the study and the significance of the study,reviews the relevant literature on internal control information disclosure,and evaluates it as necessary.Combined with the theory,this paper makes a comprehensive analysis of the current situation of internal control information disclosure of listed aviation enterprises in China,and compares the internal control information disclosure index,internal control rating,and key points.Finally,taking Southern Airlines Co.,Ltd.as a case study,internal control information was collected from internal control audit reports,internal control evaluation reports,and annual reports of Southern Airlines to analyze the problems,causes,and consequences of internal control information disclosure of Southern Airlines.The conclusion is as follows: the disclosure of information in our country’s aviation enterprises is in the form,the internal control defects are identified in confusion,the internal control defects need to be strengthened,the external supervision rules are not unified,and the internal supervision of the enterprises is weakened.Finally,from the macro perspective to the micro perspective,from the legislative level,the regulatory level,the market level,the internal corporate governance level to the internal control information disclosure strategy and suggestions. |
