Analysis of Internal Control Information Disclosure of Listed Companies in Shenzhen Stock Exchange 深圳证 券交易所上市公司内部控制信息披露分析.pdfVIP

ORIENT ACADEMIC FORUM Analysis of Internal Control Information Disclosure of Listed Companies in Shenzhen Stock Exchange SONG Weiwei Accounting Research Development Center/Accounting Department, Chongqing University of Technology, P.R.China, 400050 sww75@ .com Abstract: Internal control information disclosure of listed companies experienced from voluntary stage to mandatory stage. Based on 2008 annual reports of listed companies in Shenzhen, especially internal control self-assessment report, evaluation opinion of independent director, board of supervisors and CPA, most of companies can provide internal control self-assessment reports , showing that the internal control consciousness of listed companies are gradually reinforced. But the opinion of independent director and board of supervisors are dispersed in different parts of annual reports. Moreover, the titles of the evaluation reports provided by CPA are diversified and the working reference basis and criterion of effectiveness of internal control are different. Therefore, detailed and workable regulations should be supplied to normalize the opinions from independent director, board of supervisors and CPA in order to advance the sustainable development of internal control. Keywords: Internal Control, Sel