Author(s)

Qiuhong Liu

Corresponding Author

Qiuhong Liu

ABSTRACT

Since the reform and opening-up, China's economy has achieved tremendous development. At the same time, with the continuous deepening of the market economic system, the number of listed companies has gradually increased. In recent years, Hong Baoli’s “fake bill gates” and Everbright’s “Oolong refers to incidents” and other cases indicate that there are serious flaws in the internal control of listed companies, which have an important impact on the operation and development of enterprises to serve the public. The benefits cause a certain degree of damage. It can be seen that the smooth development of the internal control of the enterprise has important significance for the development of the enterprise. This paper analyzes and studies the status quo of internal control defect information disclosure of listed companies, and proposes scientific and effective countermeasures, aiming at improving the internal control level of enterprises and promoting the sustainable development of enterprises, and hopes to provide reference for future research.

KEYWORDS

Listed Company, Internal Control, Disclosure of Defects