The Current Analysis of Internal Control Disclosure of Listed Companies in China

Recently as internal control disclosure has gained more salient and controversial as a result of several kinds of the disclosure requirements, the paper detailed analyses the current status of listed companies in Shenzhen Stock Exchange from 2006 to 2008, finds the whole situation is optimistic but still have some deficiencies in internal control disclosure, such as the detailed disclosure is still little; some subjects' motivation is insufficient to a certain extent, especially the CPA of audit firm; there is lack of effective demand in market. Accordingly we put forward respectively some suggestions for improvement from disclosure norms, the supply subject and demand subject, the supervision and the responsibility of CPA, hope that our results should be useful to regulators, to auditors, and to listed companies required to comply with the regulations.