(一)IPO公司内部控制信息披露及评价现状1.内部控制信息披露流于形式,缺乏实质性内容。虽然《企业内部控制评价指引》在一定程度上规范了内部控制评价程序和评价报告,但由于每个公司内部控制设计和运行的实际情况不同,并不存在统一的评价依据,因此上市公司对内部控制的披露多显空泛,缺乏实质性内容。同时,由于我国上市公司治理水平仍然偏低,审计委员会的独立性较弱,导致一些管理层凌驾于内部控制之 (I) Information Disclosure and Evaluation Status of IPO Internal Control Information 1. Disclosure of internal control information is a mere formality, lacking substantive content. Although the Guidelines for the Evaluation of Internal Control of Enterprises regulate the internal control evaluation procedures and evaluation reports to a certain extent, there is no uniform basis for evaluation because the actual conditions of the design and operation of internal control of each company are different. Therefore, Controlled disclosures are vague and lack substance. At the same time, due to the low level of governance of the listed companies in our country, the independence of the audit committee is weak, which leads some management to override the internal control