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我国内部控制自我评价信息披露研究（ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina）ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina[Abstract]internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffectiveinternalcontrol,andprovideinvestorswithanearlywarningsignaloffinancialreportingfraud,andimprovethequalityofcorporateinformationdisclosure.Thispapermainlystudiesthereasonsfortheselfevaluationproblemsandproblemexistingintheinformationdisclosureofinternalcontrolinourcountry,suchasthedisclosurecontent,general,formatconfusion,andputsforwardsomesuggestionstosolvetheseproblems,inordertoencourageenterprisestoimprovemanagementefficiencyandeffectiveness,promotetherealizationofitsowndevelopmentstrategyandimproveenterprisethequalityofinformationdisclosure,therelevantinformationanditsstakeholderscangetreal,reliableandpractical.Internalcontrol;selfevaluation;listedcompany;FinancialReportEnronincidentandaseriesofseriousaccountingfraudcaseshavemadethedisclosureofinternalcontrolinformationbecomethefocusofattention.Ourcountryhasalsoissuedaseriesofrulesandregulationsonself-assessmentofinternalcontrol,butfromthepracticeoflistedcompanies,theimplementationeffectisverypoor.Whilemostcompaniesareinaccordancewiththerequirementsofinternalcontrolinformationdisclosureof certain,butallspeakgenerally,lackofsubstantialcontents,disclosurecontroldeficienciesandimprovementmeasuresisfew,thereisnoinformationcontent,butalsotobringacertainpreparationcost,buthaslittleeffectonensuringthereliabilityoffinancialreportthemarketreactionisverycold.Internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffectiveinternalcontrol,improvethequalityofcorporateinformationdisclosure,andprovideinvestorswithanearlywarningsignaloffinancialreportingfraud.Theinternalcontrolofourcountrytoestablishandperfecttheselfevaluationofinformationdisclosureresearchishelpfultotheenterpriseinternalcontrol,soastopromoteenterprisestimelydisclosureofreliableandhighqualityinformationtostakeholders,andtoimprovetheinformationdisclosuresystemwillbehelpfultoourinternalcontrol.First,internalcontrolself-assessmentinformationdisclosureproblemsTheMinistryofFinanceandtheChinaSecuritiesRegulatoryCommission,theAuditCommission,theCBRCandCIRCissuedonApril15,2010("enterpriseinternalcontrolsupportingguidelinesforenterpriseinternalcontrolguidelinesNo.first-organizationalstructure"18applicationguidelines,"evaluationofinternalcontrolguidelines"and"internalcontrolauditguidelines"),whichisathenewmilepostofChina'sinternalcontrolsystemconstructionhistory.Inviewofmanufacturingvariousspecificationsofthefoodandbeverageindustryrequiresmorerecentfoodsafetyhasbecomethefocusofattention,andbecauseofmanpower,timeislimited, thispaperstudiestheprocessofselectinga2010stockmarketinShanghaiandShenzhenStockExchangeinthemanufacturingsector,foodandbeverageindustry(listedatotalof45motherboardcompanies)asresearchsamples.Researchonselfevaluationofinformationdisclosureofinternalcontrolinchina.ThedataisfromShenzhenandShanghaiStockexchange.ThestatisticsandprocessingofrelateddataarecompletedbyExcellsoftware.Themethodsofinduction,comparisonandstatisticsareusedtoanalyzeandprocesstherelevantinformation.Theinternalcontrolinformationcomesfromtheinternalcontrolself-assessmentreportpublishedbythelistedcompanyseparately,andthesamplingdeadlineisMay12,2011.Intheprocessofanalysis,thedegreeofdisclosureofself-assessmentreportsofinternalcontrolisdividedintonondisclosure,generaldisclosureanddetaileddisclosure.Classificationstandardsforlistedcompaniesinternalcontrolguidelines,thebasicnormsofinternalcontrolanditssupportingguidelinesintherelevantprovisionsofthecontentshouldbedisclosed.Description:wherethedisclosureofthestandardaccordingtothestandardsandguidelinesimposeddisclosureandfocused,appropriatelevelsofdetailaredividedintodetaileddisclosureaccordingtodisclosure;allnormsandguidelinesimposeddisclosurebutonlytodealwiththeshowisdividedintogeneralwhodidnotdisclosethedisclosure;accordingtothestandardsandguidelinesimposeddisclosureandthelackofsubstantivedisclosureforgeneraldivision.(1)thereisahighproportionofnondisclosureself-assessmentreports AsshowninTable1,alargenumberof2010didnotdisclosetheannualself-evaluationreportin2011thecompanystillexistsinthefoodandbeverageindustrylistedcompaniesinShanghaiandShenzhentwocitytotaldisclosureoflistedcompanieshasaccountedforonly51.11%ofthetotal,afirmissuedreportonly17.78%ofthetotal,inwhichgrouphasexposedselfevaluationthereportofthelistedcompanyhasafirmassurancereportontheproportionof34.79%(8/23).Atthesametime,itcanbeseenfromtable1thattheproportionofdisclosureinShenzhenishigherthanthatinShanghaistockmarket,buttheproportionoffirmsissuingattestationreportsissmallerthanthatofShanghaiStockexchange.(two)theinformationsupplyisnotrealandcomplete,andlackscredibilityandpracticability1.,thecontentofthedisclosureisformalizedandgeneralized(seeTable2)Intheself-assessmentreportofinternalcontroloflistedcompanies,mostofthedisclosureisgeneral,rough,formallanguage,lackofsubstantivecontent,Theinformationthatusersofinformationcanobtainfromthemisextremelylimited.AsshowninTable2,inthefoodandbeverageindustrylistedcompaniesdiscloseonly34.78%ofthedetails,thedisclosureofthegeneralratioof21.74%.EspeciallytheShanghaiexchange,JinfengwineTsingtaoBrewery,BrightDairy,onlyasimpleconclusionofthedescription,describethedesignandthemaincontentsofthequestion,cancommunicatetostakeholderstheuseful informationislessandless,istorequiredisclosureanddisclosure.Handagainintheimprovementoftheinternalcontrolmeasuresofdisclosure,ascanbeseenfromtable3thatmostofthecompany'sassessmentreportdidnotdisclosefurtherperfecttheinternalcontrolselfassessmentreporthasbeendisclosedinthefoodandbeverageindustryoflistedcompanies,tofurtherimprovethesystemofthedisclosureofinternalcontrolmeasurestheratioofonly21.74%,4companiesdisclosedtoinShanghaiarenotdisclosedinthecaseputforwardtheexistingproblemsoffurtherimprovementmeasures.Moreover,mostofthedisclosureimprovementmeasuresinvolveonlythegeneralaspectsofpersonneltrainingandregulatorynorms,andhavenotmadespecificanddetailedimprovementplansforthecompany'sownproblems.2.conclusioncredibilityisnothigh,practicalisnotstrongTable5descriptivestatisticsof"existingproblemsandcorrectiveactions"inself-assessmentreportIntheself-assessmentreportofinternalcontrol,themanagementmustdrawtheconclusionthattheinternalcontrolofthefinancialreportisvalid,andtheconclusionisonly"yes"or"no"twochoices.Inthebasicspecificationsandsupportingguidelines,aslongasthereisanimportantcontrolflawinthecompany'sfinancialreportinginternalcontrolsystem,themanagementcannotgettheconclusionthattheinternalcontrolofthefinancialreportiseffective.Fromtheselectedsamples,thereisnosignificantflawinthe disclosureofalistedcompany,andallofthemhavecometoaneffectiveconclusionofinternalcontrol.Thedisclosureoftheself-evaluationreportdidnotdisclosetherecognitionofdefectsanddefectsaccordingtothestandardsandguidelinesoftherequirements,butingeneral"problems"insteadof"defects",classificationofdefects(defects,defects,generaldefects)wasalsoavoided,andinthedisclosureof"problemsandcorrectivemeasures"disclosureistoogeneraltheproportionis36.36%,thusaffectingthecredibilityoftheconclusion.Atthesametime,inthemajorityofenterprisestodiscloseinternalcontrolselfassessmentinformationisnotanecessaryconditionforeffectiveevaluationontheproceduresandmethodsoftheresults,butsimplybecauseenterpriseshaveestablishedaseriesofinternalcontrolregulations,thusassumingtheeffectiveimplementationofinternalcontrolregulationsofthepremiseofthisseriesoftheconclusionfocusesontherelatedsysteminthereport;orinthedescription,andtheimplementationofdesalination,bythiswaythedisclosureofinternalcontrolinformationdoesnothaveanypracticalsignificance.SuchasZhejiangGuyueLongshanShaoxingwineLimitedbyShareLtdinselfevaluationreportinfocusingontheinternalcontrolandthecorrespondingrulesandregulations,theimplementationofinternalcontrolisnotexplained.Thiswillleadtothequestionoftheconclusionthattheusersoftheinformationreport"effectiveinternalcontrol".Thedisclosureoftheselfevaluationofvariousriskmanagementprocessestoidentifythedailyprocessof"risk assessmentreportinandCountermeasuresof"theinformationdisclosureisthedemandsideismoreconcernedaboutthecontentsofthisdetaileddescriptionwillincreasethecontentofselfassessmentreport,supportingguidelinesofinternalcontrolhasbeenthisprovisionshouldbeidentifiedandevaluated.AsshowninTable6:theproportionofnondisclosureis52.17%,theproportionofdisclosureis34.78%,andtheproportionofdisclosureisonly13.04%,whichreducesthepracticabilityofself-assessmentreport.Inthedisclosureofdetailsofthe3listedcompanies,thespecificmeasuresofAnhuigoldenseedwineryLimitedbyShareLtdindetailfromtheaspectsoffinancialmanagement,andcompetitiontoidentifytheriskdisclosureandadopted,soitcanenhancetheusevalueofinformation.(three)theformatandcontentofself-assessmentreportsarenotuniform,andlackofmotivationforconsciousdisclosureItcanbeseenfromtable7:thereisanobviousdifferencebetweentheShanghaiandShenzhenStockExchangelistedcompaniesinthedesignofthemaincontentofinternalcontrolselfassessmentreportontheShanghaiexchangemainlyaccordingtothefiveelementsofinternalcontrolaredescribed,andtheShenzhenStockExchangetocontrolimportantactivitiesinthat.Inthisway,thecontentselectionandformatarenotunified,whichisconducivetothecomparisonofinformation.Whatismore,suchasthedisclosureoftheself-evaluationreportinShanghaiexchange,JinfengwineTsingtaoBrewery,BrightDairy,onlyasimpleconclusionthatinformationuserscangettheinformationisextremelylimited,comparisonofrelevantinternalcontrolinformationisoutof thequestion.Atthesametime,intheself-assessmentreport,theopinionsoftheboardofdirectors,theboardofsupervisorsandtheindependentdirectorsaredisclosed,anddifferentcompanieshavedifferentchoices.Becauseofthedifferentevaluationmethodswillaffecttheevaluationresults,thebasicnormsofinternalcontrolsupportingguidelinespromulgatedhasspecifiedtheneedtodisclosethis,althoughthesupportingguidelinessinceJanuary1,2011tostepbystepbutinthedisclosureoftheselfevaluationreportonlytwolistedcompaniestotheevaluationmentionedasmentionedinthe"LuzhouLaoJiaoLimitedbyShareLtdsysteminspectionandon-siteinspectioncombinedinthereport,acomprehensiveinvestigationandevaluationmethodofthefocusspotcombination".Itisobviousthatthelistedcompanieshavenotpaidattentiontothenewpromulgationoftheregulationstobeimplemented.(four)theinformationdemandmarketreactedcoldlytotheself-assessmentreportoninternalcontroloffinancialreportingTheinformationdemand,investorsdonotrealizetheenterpriseinternalcontrolinformationdisclosureoftheroleandsignificanceforinvestmentdecisions,investorsmakeinvestmentdecisionsintheaccountaremorerelatedtothefinancialstatementsofthefinancialinformation,becausethereliabilityoftheCPAfinancialstatementsandauthenticityisthecoreproblemoftheinformationdemandwhoreallycareabout,theyreportonthemanagementoftheeffectivenessoftheinternalcontrolofthelevelofconcernislimited.Asin Europe,accordingtoexpertsoftheEuropeanFederationofaccountantsdo,investorsdon'tcareaboutthemanagementandauditorstoprovideinformationabouttheinternalcontroloffinancialreportingreliability,theyonlycareaboutwhetherthefinancialstatementsaremadebytheauditorreliableverificationreport;atthesametime,theenterpriseinternalstaffatalllevelsisnotawareoftheinternalcontrolinformationfortheirowninterests,isadvantageoustoimproveworkefficiencyandreducetheriskeffect;inaddition,therelevantgovernmentregulatoryauthoritiesnorontheinternalcontrolinformationneededtomakespecificprovisions;therefore,thelackofdemandfortheevaluationofinternalcontrolinformation.Two,internalcontrolself-assessmentinformationdisclosuredeficienciesanalysis(1)thereisnocleardefinitionof"controldeficiencies"inthebasicnormsandguidelinesAlthoughinthenewinternalcontrolsupportingmeansarealsoprovided,therectificationofdefectsintheinternalcontrolandinternalcontrolresponseandidentificationofdefectsandmajordefectstotakecorrectivemeasuresforthedisclosure,butnotforthe"controlofdefects"areclearlydefined,managementneedstobeplentyofexperienceinpracticaloperation.Inadditiontotheinternalcontrolassessmentofmostofthemanagementoflistedcompaniesdonotfollowstrictprocedures,inordertoreportonlydisclosureof"internalcontrol"oftheeffectivecontent,neitherthedisclosureofdefects,andnoimprovement,giveasimpleconclusion.Thiscan leadtothemanagement'sself-servicebehaviorandmaketheconclusioncredible.(two)thecontentandprovisionsofthebasicnormsandguidelineslackspecificanddetailedprovisions,sothattheselectivityoftheenterprisesistoolargeAlthoughourcountryhaspromulgatedthe"basicnormsofenterpriseinternalcontrolsupportingguidelines",andatthesametimetheprovisionsoflistedcompanysinceJanuary1,2011inChina,sinceJanuary1,2012inShanghaistockexchangeandShenzhenStockExchangelistedontheimplementationof.Theguidelinesin2006inShanghaiandShenzhentwocityissuedthe"ShanghaiStockExchangelistedcompanyinternalcontrolguidelines","ShenzhenStockExchangelistedcompanyinternalcontrolguidelines"andin2008promulgatedthe"basicnormsofinternalcontrol"andotherdocumentsonthebasisofthefurtherperfect,buttherearestillsomeshortcomings,suchasonlytheselfassessmentreportmadesomerules????:theenterpriseshouldbebasedonthe"basicnormsofinternalcontrol"anditssupportingguidelinesfordesignofinternalcontrolevaluationreporttype,formatandcontent,althoughprovisionsmustbedisclosedinthereportcontent(suchasinternalcontroldeficienciesandcorrectivemeasures),butthisdidnotmakedetailedprovisions,butgivecompaniesagreaterselectivityspace.Thiswillleadtoselectionofcontentandformatisnotunified,coupledwiththeinternalcontroldeficiencieslackofclearlydefined,differententerpriseshavedifferentdegreeofunderstanding,soevenifthedisclosureofenterpriseaimingatthesamekindofinformationwillbequitedifferent. (three)thecontentthatmustbediscloseddoesnotcoverallimportantaspectsandreducestheusevalueofthereportOntheinternalcontrolselfassessmentisnotcoveringallimportantaspects,suchas:thecompanyfacestheopportunity,andtomeettheopportunityofusingmeasurestaken;andtheenterpriseofthefutureinformationandnon-financialinformationetc..Thecompanyfacestheopportunityandrelatingtothecompany'sfutureandnonfinancialinformationcanmaketheinformationneedsmorerealunderstandingofthecompany'scurrentoperatingconditions,financialconditionandbusinesspotential,thisparthasyettobefurtherimproved.(four)theinformationdemandersdon'tpayenoughattentiontotheinternalcontrolinformation,andthedemandmotivepowerisinsufficientAtthisstage,investorshaverealizedtheimportanceandsignificanceofenterpriseinternalcontrolevaluationinformationforinvestmentdecision-making,ofcourse,alargepartofthereasoniscausedbytheinformationprovider,becauseitprovidestheinternalcontrolselfassessmentinformationisnottrueandcomplete,practicalinformationforthedemandsideisnotstrong;atthesametime,enterprisesinthedailyinthebusinessactivitiesofalllevelsofemployeeslesseducationandtrainingofinternalcontrolinformation,makingitdifficulttorealizetheimportanceofinternalcontrolinformationontheirworkandtheirowninterests;inaddition,therelevantgovernmentregulatory authoritiesnorontheinternalcontrolinformationneededtomakespecificprovisions.Therefore,theinternalcontrolevaluationinformationlackstheinternalandexternaldemanddynamics.Theresultofthisdisclosureisthatthemarketisunresponsivetotheinternalcontrolreportsoffinancialreports.(five)internalcontrolself-assessment,informationdisclosure,lackofappropriateconstraints,rewardsandpunishmentsmeasuresSincetheimplementationoftheguidelinesfortheinternalcontroloflistedcompanies,therearestillcompaniesthathavenotdisclosedself-assessmentreports,andtherehavebeenalotofactionstodealwithincompaniesthathavereportedselfcontrolself-assessmentreports.Thisreflectsthefactthatthestandardofinternalcontrolinformationdisclosurehasnotbeenputintopractice,especiallythelackofappropriatemeasurestorestrictandreward.Ithasnotbeenabletopromotetheproperandaccuratedisclosureofenterprisesfromexternalsupervision.Three,theimprovementmeasuresofselfcontrolinformationdisclosureinChina(1)tostandardizetheinternalcontrolself-assessmentinformationproviders;1.combinetheachievementofinternalcontrolwiththeperformanceappraisalofmanagers Themanagementoftheenterprisehasthebasicresponsibilityforestablishingandimprovingtheeffectiveinternalcontrol,andtheresultofitsperformancecandirectlyreflectthemanagementabilityofthemanagers.Theenterpriseinternalcontrolcanbecompletedandtheresultsofmanagementperformanceevaluationofthecombination,establishthecorrespondingrewardsystem,strengthenmanagementresponsibility,strengthenthecompany'sinternalpower,handletherelationshipbetweentherequirementsoftheexternalsupervisionandinternalmanagementneeds.2.,effortsshouldbemadetoestablishamechanismtoidentifyproblemsthroughself-assessmentandexternalauditingInternalcontrolevaluationisanewcomponentofcertifiedpublicaccountantattestationservice.Ifacertifiedaccountantcanprovidehighqualityinternalcontrolattestationreport,theenterprisewillhavethepowertoemploythecertifiedpublicaccountant.Becauseoftheuseofcertifiedpublicaccountants,ontheonehand,itcanprovideevidencefortheeffectivenessofenterpriseinternalcontrol;ontheotherhand,itcanhelpenterprisesimproveinternalcontrol.Atthesametime,theCPA'sownbusinesscanalsobeexpanded.Therefore,fromtheperspectiveofCPAistodealwiththerelationbetweenCPAauditandcorporateselfevaluation,throughtheeffortstoestablishself-evaluationandexternalauditdiscoverymechanism,toachieveawin-winresult.(two)thedemandofinformationdemandersforinformationdisclosureofinternalcontrolevaluation Theinformationdemandoftheinternalcontrolinformationprovidestheexternaldrivingforcefortheinternalcontrolinformationdisclosure,interestdriveninformationneedsattentiontointernalcontrolinformation,drivinginformationprovidersvoluntarilyprovideinternalcontrolinformation.1.,increaseinvestordemandforinternalcontrolinformationBecausethecurrentinvestorsdonotpayenoughattentiontotheinternalcontrolinformationandlackofmotivation,investorsaremoreconcernedwiththeresultsoftheoperationoftheenterpriseandthefinancialinformationrelatedtothestatements.However,astheinternalcontrolensurestheefficiencyandeffectivenessoftheenterprisegradually,theroleoftheinternalcontrolinformationintheenterprise'ssustainabledevelopmentisbecomingmoreandmoreobvious.Aftertheevaluationoftheinternalcontrolinformation,notonlycanreflecttheperformanceoffiduciarydutiestosomeextent,butalsoreflectsthemanagementofenterprises.Atthesametime,wealsofindthatthereisadependencebetweeninternalcontrolinformationdisclosureandenterprisequality.Therefore,asthemanagementofenterprisesbecomesmoreandmorestandardizedandthewholeworldpaysmoreandmoreattentiontotheinternalcontrol,theinvestorsneedtheinternalcontrolinformationtoassisttheinvestmentdecisionfortheirownbenefit.Andinvestorsarethesourceoffundsforenterprises,investorconfidenceintheenterpriseaffectthevalueoftheenterprise,investorsdemandforinternalcontrolinformationwillbenefittheenterprisetoprovideinternalcontrolinformation.Whentheinternalcontrolinformationshowsthattheinternalcontroloftheenterprise is"wholeeffective"or"basicallyeffective",itwillincreasetheinvestor'sconfidenceintheinvestmentoftheenterprise,andcanguidethecontinuousflowofadvantageousresourcesintotheenterprise.2.,mobilizetheenthusiasmofdifferentlevelsofstaff,soastoimprovetheimplementationofinternalcontrolAlllevelsofpersonnelwithintheenterpriseareboththeproviderofinternalcontrolinformationandthedemanderofinternalcontrolinformation.Firstofall,seniormanagementcanuseinternalcontrolself-assessmentinformationandcertifiedpublicaccountantfirmstoidentifytheproblemsexistingintheexistinginternalcontrolofenterprises,Tofurtherestablishandperfecttheinternalcontrolofthedirectionandmethod;middlemanagerscanaccordingtointernalcontrolinformationabouttheirinternalcontrolintheimplementationprocessproblemsandneedtobeimproved,andaccordingtotheirimprovementoftheinternalcontrolexecution,theinformationprovidedintheproposalofinternalcontrolalsocanunderstandthesubordinatesandothertheDepartmentintheimplementationofinternalcontrolproblems,thekeytoclearthefuturemonitoringandevaluation;grass-rootsstaffaccordingtotheinternalcontrolinformationdisclosureofenterprises,understandthebusinessforheavyhanddependingonthedegreeofinternalcontrol,theinternalenvironmentisconducivetothedevelopmentofinternalcontrol;ontheotherhand,aclearriskoftheirdutieswithinthescopeofthebearandwhatshouldbetakentocontrolactivities,howtocarryoutthecommunicationof information.Therefore,enterprisescanregulatetheinternalcontrolevaluationofthedifferentneedsofdifferentlevelsofstafffromtheangleofideologicaleducation,andtheinternalcontrolinthedailywork,mobilizetheenthusiasmofthedifferentlevelsofemployees,soastoimprovetheenforcementofinternalcontrol.(three)refinethecontentterms,standardizethereportformat,andminimizethewashabilityFirstofall,thecontentoftheevaluationreportshouldberefinedtopreventthedisclosureofthegeneralsituation.Forexample,nowprovidesforthedisclosureofinternalcontroldeficienciesandanomaliesnodetaileddefinition,butalsotograsptheexactmeaning,inpracticeitisdifficulttodealwith"so,controlandclassificationofdefects(majordefects,defects,generaldefects)areclearlydefined,inordertoincreasethecredibilityoftheconclusionsofthereport.Inaddition,inordertoensurethecomparabilityoftheevaluationresults,aunifiedevaluationprocedureandmethodshouldbechosentominimizetheoptional,whichcanalsoreducethecostofcompilingandreporting.(four)strengthentheinformationcontentoftheevaluationreportonthecontentofthedisclosure;Forthoseimportant,mayaffectthereliabilityoffinancialreportinginternalcontroldetaileddescriptionandevaluation,andhowtoincreasethemanagementofthesehigh-riskareasofthetestandsoon,soastoenhancetheinformationcontent,butalsoenhancetheexternaltrust.Inordertoshowtheirown businessperformance,improvetheirattractiontoinvestorsandtheirabilitytocompeteandrealizerefinancing,thelistedcompaniesaremoreinclinedtodisclosethehistoricalinformationandfinancialinformationofthecompany.Butthecontrolselfassessmentreportonlydisclosureofhistoricalinformationandfinancialinformationisnotenoughintheinterior,becausesuchasmarketshare,customersatisfaction,employeesatisfaction,thenumberofnewproductsandothernon-financialindicatorsfromdifferentperspectivesreflectthebusinesssituationofenterprises.Thefuturedisclosureofinformationandnon-financialinformationcanmakethereportusersmorerealunderstandingofthecurrentbusinessconditionsandfinancialstatusofenterprises,sothattheycanmakethecorrectinvestmentdecisions.Second,intheself-assessmentreport,thedisclosureofinternalcontroldeficiencieshasbeenprescribed,butthedisclosureofopportunitiesandrisksfacedbythecompanystillneedstobestrengthened.(five)themethodofselfevaluationofenterpriseinternalcontrolshouldbedisclosedindetailThemethodofself-assessmentofinternalcontrolshouldbedisclosedindetail,suchasdetailedevaluationorriskbasedevaluation.Inthebasicnormsofinternalcontrol,themethodandscopeofself-assessmentofinternalcontrolshallbedeterminedbythecompanyitselfaccordingtotheactualsituation.Butinfact,intheinternalcontrolreportofourcompany,wecanfindthatmanylistedcompanieshavenotmadeacleardisclosureoftheself-assessmentmethods.Butifthecompanytodisclosethecontentofrecords,ininformation disclosure,suchasusingthedetailedevaluationmethodorrisk-basedevaluationmethodwilllargelyhelpreportinformationusersmoreobjectivelyandcorrectlyunderstandthecompany'sinternalcontrolqualityselfassessment.Atthesametime,thedisclosureofinternalcontrolself-assessmentcan,tosomeextent,reflectwhetherthecompany'sinternalcontrolsystemiseffective,whetherthefinancialstatementsaretrueandreliable,andwhetherthecompany'sassetsaresafeandcomplete.(six)theinternalcontrolself-assessmentreportscanbeclassifiedaccordingtotheregulationsTohavequalifiedenterprises,issuedbymanagementinaccordancewiththebasicnormsofinternalcontrolsupportingguidelinesandrequirementsofselfassessmentreporttobedisclosed;tostilldonothavetheconditionsoftheenterprise,shalldisclosetheself-evaluationreportanddisclosureofinternalcontrolimproveoverallplanningandstep-by-stepimplementationschemeofinternalcontroloverfinancialreporting,andinternalcontrolsubsystemofindividualormoreoperationhasbeenestablished,incasethesystemisshelvedoramereformality,thecompanywillguidetheconstructionofinternalcontrolasself-discipline,ratherthandealingwithregulatorymeasures.(seven)increasethesupervisionoftheregulatoryauthoritiesThemandatorydisclosurerulesfollowthesituationisnotidealformostofthereasonisthatsupervisionisnotinplace,tostrengthensupervisionandpunishmentshouldguidetwo aspectsofefforts,atthesametimeacttoughandtalksoft.Securitiesexchangesmay,onthebasisoftheunifiedprovisionsoftheCSRC,formulatedetailedrulesforcompilingandreporting,Tofurtherclarifythemandatoryrequirements,improveitsbinding;onthisbasis,perfectthepunishmentmechanism,inviolationofthemandatoryinformationdisclosureprovisionsoftheenterprise,throughincreasedadministrativepenaltiesandeconomicpunishmenttoraisethecostofdefault,inordertoensurethesmoothimplementationof.TheinternalcontrolinformationrelatedtogovernmentsupervisiondepartmentsbyenterprisesorCPAdisclosureorbyauditorinspectionbyalargenumberofinternalcontrolinformation,thereisageneralunderstandingonthebasisoftheconstructionoftheinternalcontroloftheenterprisewholesociety,aclearfuturedirectionofregulation,toestablishandimprovefurtherstandardizeenterpriseinternalcontrolintheconstructionofinternalcontrol,andfutureworkshouldgiveguidancetomakejudgments,effectiveflowandallocationofsocialresourcesinordertoguide.Atthesametime,itisnecessarytostrengthenthepublicsupervisionoflistedcompaniesoninternalcontrolinformationdisclosure,bothsideswillreceivethedesiredresultsfromthisaspectofsupervision.(thearticleisfrom:MaZuigun,http://www.hmhzm.com)
