Internal Control Information Disclosure of Listed Companies in Liaoning Province:Current Situations and Suggestions——Analysis Based on A Share Main-board Companies Listed in Shanghai and Shenzhen Securities Exchange in 2009

This paper takes the 2009 annual reports and internal control self-assessment reports of 45 A share companies listed in Shanghai and Shenzhen Securities Exchange as study samples.Conclusions are drawn that internal control disclosure of listed companies shows uneven levels and the quality is barely satisfactory.The main reasons probably are lack of harmonized standards of internal control evaluation,the ineffective supervision over internal control information disclosure and listed companies' negative attitude.At last,some recommendations for improvements are provided.