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Internal control disclosure of information disclosure is a very important component. COSO report defines internal control by corporate boards , managers and other employees hierarchy implemented for operational efficiency, effectiveness , reliability of financial reporting , compliance and other relevant laws and regulations to achieve goals to provide reasonable assurance of the process. Internal control is a means to achieve organizational goals , and its fundamental role is to measure and correct the employee's activities to ensure that developments meet the program requirements , it requires in accordance with the objectives and plans , evaluate the work of employees , identify deviations and take measures to be improved , to prevent losses and ensure the realization of the intended target . The role of internal controls in general including the Hennessy and Tamper these two aspects .

Enron , WorldCom accounting scandals fully exposed above the key figure in internal control over the company , internal control, information disclosure formalized format is not uniform and other issues. July 30, 2002 , President Bush signed the " 2002 Sarbanes - Oxley Act " (Sarbanes-Oxley Act of2002), the disclosure of internal control and related aspects of the implementation draconian laws require a company 's chief executive officer, chief financial officer or similar positions who have a written statement of internal control is responsible for the design and effectiveness of the implementation and periodic reports together with the disclosure requirements of regulatory authorities regarding ICFR evaluation reports , this internal control report must also regular reports by the responsible auditing CPA audit . The end of 2004 , the international business community for the senior management of frequent fraud , internationally renowned Treadway Commission issued a concept new COSO report , namely " Enterprise Risk Management - overall framework " This report on the internal control information disclosure whether in the framework or in the elements of , have quite a big breakthrough.

中国上市公司内部控制问题不应该被忽视。 2004年伊利股份高管被拘留，逮捕了创维董事局主席， 2005年科龙电器顾雏军被刑事拘留和其他活动，都显示我们的公司治理，信息披露的内部控制环境薄弱和缺乏。 2008年财政部在“内部控制标准”要求上市公司披露年度内部控制自我评价报告。 2010年，五部委“内部控制基本规范”， “企业内部控制指引第1号 - 组织架构” ， “评价内部控制指引” ，“内部控制审计指引”的基础上发展，进一步提高其他18项应用指引，指引要求规范上市公司应披露年度内部控制自我评估报告，并应当聘请会计师事务所出具了独立审计报告。虽然监管的有关法律，法规的要求，中国的上市公司在信息披露的内部控制已大大提高，但仍存在一些问题。所以我通过我对信息披露的内部控制信息的比较和参考的内部控制披露的国际地位，提出了一些问题和建议。China's listed company's internal control issues should not be ignored . 2004 Erie shares executives detained , arrested Skyworth Chairman of the Board and 2005 Kelon Electrical Gu Chu Jun criminal detention and other events , all show our corporate governance, weak internal control environment and lack of information disclosure . 2008 Ministry of Finance in the " Internal Control Standards" require listed companies to disclose in the annual internal control self- evaluation report. 2010 , five ministries to further improve the " basic norms of internal control " , based on the development of the " Enterprise Internal Control guidelines No. 1 - Organizational Structure ", " Evaluation of Internal Control Guidelines ", " Internal Control Audit Guidelines " and other 18 application guidelines , the guidelines required by the specifications listed companies should disclose the annual internal con