With the frequent foreign financial fraud exposure, internal control disclosure caused widespread concern in theory and in practice.
随着中外财务欺诈案的频频曝光，内部控制信息披露问题引起理论界与实务界的广泛关注。
The release of the guidelines indicates that the internal control disclosure of information in China is gradually transforming into the mandatory disclosure.
该指引的发布标志着我国内部控制信息披露逐渐向强制性披露转变。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
随着萨班斯法案的颁布，美国的内部控制信息披露由自愿性披露进入强制性披露阶段。
Second, the paper selects internal control information and disclosure situation of IPO companies as cut-in point.
第二，本文选取了IPO公司的内部控制信息及其披露情况作为切入点。
Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
This article researches the relationship between accounting message disclosure internal control and stock price, has theoretic and practical research significance.
本文针对内部控制信息披露与股价的相关性进行研究，具有一定的理论与现实研究意义。
With the case of the absence of internal controls to light, and the relevant policies and regulations were introduced, making the data of disclosure on the internal control easily accessible.
随着内部控制缺位的案例不断曝光，相关的政策法规相继出台，使得关于内部控制披露的数据易于获得。
For effective regulation of financial holding conglomerate relys on collective use of internal control, external supervision and market disclosure.
金融控股集团内部交易的规范有赖于内控机制建设、外部监管、市场披露三个层面的共同作用。
There are several Suggestions given to improve the situation of financial ecological environment and internal control information disclosure.
第五章是本文的结论及相关建议部分，本章提出了改善金融生态环境和加强内部控制信息披露的多点建议。
Although internal control information is non-financial information, it is exactly an important component of information disclosure for companies.
内部控制信息虽为非财务信息，但却是公司信息披露的一个重要组成部分。
Through the regression, we also find that the detail of the information disclosure of internal control has positive relationship with the Cumulative Abnormal Return.
进一步的回归分析显示：内部控制信息披露详细程度与特定窗口内的累积超额收益存在显著的正相关关系。
The first part reviews the domestic and international studies of the current status of the internal control information disclosure issues, as the background of this paper.
第一部分主要对内部控制信息披露问题的国内外研究现状进行了回顾，作为本文研究的背景；
Hope this empirical evidence can help to improve our disclosure of internal control information system.
从而为我国内部控制信息披露制度的完善提供了经验依据。
The fourth part refers to current status of domestic listed companies, tries to design a framework of internal control information disclosure, based on experience of SOX act.
第四部分针对我国上市公司披露现状，借鉴萨班斯法案的经验，尝试设计了我国内部控制信息披露的框架；
The second part is about literature review, in this part the paper discussed previous research relating to internal control information disclosure, both domestic and international.
第三部分是理论分析与假设，首先对内部控制和内部控制信息披露的定义进行了概述。
The results indicate that corporate governance structure can explain the disclosure level of internal control significantly.
研究结果表明：公司治理结构整体可显著解释内部控制信息披露水平。
Thus we call for the unification of the regulations of the internal control information disclosure, and the audit foundation of CPA to publish early.
从而呼吁尽快统一内部控制信息披露规范以及尽快出台注册会计师的审核依据。
Thus we call for the unification of the regulations of the internal control information disclosure, and the audit foundation of CPA to publish early.
从而呼吁尽快统一内部控制信息披露规范以及尽快出台注册会计师的审核依据。
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