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Internal control disclosure of information is a very important part of the information disclosure of listed companies , a sound internal control information disclosure system , you can let more people know about the real situation of listed companies , to increase supervision of listed companies in the information , prompting the listed companies improve the quality of information disclosure . Frequently occur at home and abroad in recent years , financial fraud and accounting distortion , no matter of listed companies to disclose information lost confidence , very important reason for this problem is the implementation of the internal control of the listed company fails , the company 's internal control useless. In 2002 , the U.S. Congress passed the Sarbanes Oxley Act , since the internal control information disclosure by the voluntary disclosure phase officially entered the stage of mandatory disclosure . Basic norms of our country in the 2008 release of \Visible , internal control , and its disclosure of information has become the focus of widespread attention at home and abroad . Because of our internal control late , leading to the building is not reasonable theory of the internal control framework , internal control information disclosure of the specification is not very clear , so our internal control disclosure of information to a lot of problems , such as disclosure is too simple , information disclosure and supervision is not enough . These problems have a serious impact on the quality of our internal control information disclosure . This research ideas first elaborate on the research background , analysis of the research status quo of domestic and foreign internal control , and put forward a theoretical basis for this study ; within China and the United States to control the disclosure of information to compare , summed up the U.S. Internal Control Information Disclosure significance in China ; finally focuses on the impact of the internal factors of the internal control information disclosure of listed companies in China , our internal control information disclosure of the recommendations put forward a sound .
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