中文摘要：

利用A股上市公司2007年度相关数据进行的实证检验分析发现：内部控制质量越高，更容易收到清洁的审计意见；上市公司在披露审计鏊证意见时，明显存在“报喜不报忧”的披露管理行为。因此，应当加强对内部控制信息披露的监管，避免披露过程中的披露管理问题，并进一步完善《企业内部控制基本规范》。

英文摘要：

Analyzed Listed companies＇ data of 2007, our paper finds that the quality of internal control has positive relationship with auditing opinion. And there are obvious disclosure management in auditing evaluation opinion. Our finding means that the system of internal control can improve the credibility of financial reporting. And it is necessary to strengthen monitor of the disclosure of internal control.