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SAMMS027.pdf

Article Title : Research on the internal control information disclosure of listed companies
Author(s) : Jiahui Meng
Corresponding Author : Jiahui Meng
Keywords : Listed company; Internal control; Information disclosure.
PDF : http://download.BCPub.org/proceedings/2021/SAMMS2021/SAMMS027.pdf
Abstract

The external disclosure of internal control information can directly reflect the internal management of listed companies, and it is an important reference factor for enterprise management and other external information demanders. The paper analyzes the existing problems and causes of information disclosure one by one. From the three levels of the state, society and enterprises, it is necessary to strengthen the supervision and punishment mechanism, strengthen the attention of the company management and stakeholders, strengthen the supervision and punishment mechanism, strengthen the supervision and punishment mechanism, strengthen the supervision and punishment mechanism of the internal control information disclosure of Listed Companies in China In order to improve the disclosure of internal control in China, suggestions are put forward on strengthening the independence of internal and third-party audit institutions.

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