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中文摘要：
随着社会的不断进步,全球经济的迅速发展,上市公司发现机遇来临的同时公司之间的竞争也越来越激烈。一些公司为了提高自己在行业中的地位不断追求利益,忽视了其内部控制的建设。基于内部控制以及信息披露的相关概念和理论,试以我国的上市公司为研究对象,对公司内控披露中仍然存在的问题进行了探讨和归纳,并就解决的方法进行了探析,致力于我国内部控制的建设和内控披露机制的完善。
英文摘要：
With the development of global economy, listed companies find that Intense competition and opportunities come together. Listed companies continue to improve the company＇s position in the industry, ignoring the construction of its internal control mechanism. This article, beginning with introduction of the concepts and basic theories of the internal control information disclo- sure, analyzed the problems and what might cause those problems of the internal control information disclosu~ , and put forward some suggestions for how to solve these problems. The aim is to promote the information disclosure system of internal control of listed companies.
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