Research on the actuality and amelioration of the internal control information disclosure in the listed corporations of China

摘要

This article starts from the analysis of the meaning of the internal control information disclosure. Then it analyzes the current situation and the problem of the internal control information disclosure in china. The article provides the suggestions on improving the information disclosure of the internal control: strengthening the responsibility; optimizing the structure of the corporate governance and bettering the internal control environment; regulating the content and the form of the internal control information.