最近几年发生的一系列舞弊案例无不表明上市公司在发展和监管中存在严重的内控缺陷问题。人们逐渐认识到内部控制对于公司的发展壮大具有十分重要的意义。本文通过对内控披露的状况进行对比研究,指出近年来我国内控缺陷披露的发展变化,并根据披露现状对其存在的问题和原因进行分析,最后提出了相关建议。 A series of fraud cases in recent years have all indicated that the listed companies have serious internal control defects in the development and supervision. People come to realize that internal control is of great significance to the development and growth of the company. In this paper, we compare the status of internal control disclosure, point out the development and changes of the disclosure of internal control defects in China in recent years, and analyze the existing problems and causes according to the disclosure status. Finally, we put forward some suggestions.