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trol self-assessment report and should hire an accounting firm have issued independent audit reports. Although the regulatory requirements of the relevant laws and regulations , China's listed companies in the information disclosure of internal control has been greatly improved , but there are still some problems. So I passed the international status of the internal control disclosure of information comparison and reference for my internal control over information disclosure raises questions and suggestions .

已经学会了内部控制理论和相关知识的指导，国外的研究论文，了解内部控制信息披露的研究和实践经验，中国的内部控制信息披露现状的分析，提出的问题和建议。文章的内容包括：To have learned the internal control theory and related knowledge as a guide, research papers abroad , learn the internal control information disclosure of research and practical experience, analysis of China's internal control information disclosure status quo and ask questions and recommendations. Content of the article include:

The meaning of information disclosure of internal control , internal control is a listed company since production operations is an important guarantee to disclose information more conducive to investors make the right decisions , so the information disclosure of listed companies the status of internal control study was very meaningful. Information disclosure of internal control development background , despite generating the relevant laws and regulations, but Enron , WorldCom accounting scandals to Yili executives detained , arrested Skyworth Chairman of the Board and 2005 Kelon Electrical Gu Chu criminal detention and other events , you can also see some of the information disclosure of internal control issues to be improved and perfected.

Existing internal control information disclosure law, by understanding the law recognizes the importance of information disclosure of internal control and necessity , only clear rules and regulations according to their strict enforcement , forcing listed companies good internal control disclosure of information, Investors can get the right investment information, to avoid losses. Followed by the status of internal control at home and abroad , a brief summary of the scholars of the internal control disclosure of information studies and the results obtained , analyzed and summarized the research results at home and abroad to bring us inspiration. Through case studies and then I had a case illustrates the disclosure of internal control problems . Finally, improve our internal control information disclosure Suggestions , including: start from inside the enterprise itself , to strengthen the internal control awareness of the importance of information disclosure and improve their own internal audit regulatory system , an effective internal control system in order to enforce internal control information disclosure based, and encourage independent disclosure .

McMullen, Dorothy and Ragahunandan (1996) .. on the 1993 annual report of 2221 the company 's research shows that there are 742 provides an internal control report , accounting for 33.4% . Among them, the activities of the Audit Committee 665 , the concept of reasonable assurance 653 , 600 asset security , internal audit issues 566 , transaction authorization and recording 452 , the costs and benefits of internal control considerations 304 , staff training and hiring policies 298 and so on. Financial problems which companies provide internal control report , only 10.5%. Studies show