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。

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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。

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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。

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