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| On the Disclosure of Internal Information of Listed Companies—A study Based on the 2012 Data of Shanghai Stock Market |
| CHEN Liu-Ping, Hu-Yue |
| Institute of Finance and Economic， Jiangsu University， Zhenjiang 212000， China |
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Abstract All the listed companies should disclose their internal control selfevaluation reports as are required by the “Basic Rules of Internal Control” and its supporting guidelines，in order to promote the construction of internal control， improve their management level and ability to prevent risks，and maintain the order of market economy and public interests. Based on Shanghai stock market data， this paper analyzed the internal control selfevaluation reports and audit reports of the listed companies in 2012，and after discussing the problems in information disclosure， put forward some suggestions for improvement.
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Received: 30 September 2013
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2013, Vol. 15 
