内部控制信息披露概述和意义证券市场的风险性和上公司的内部管理和经济管理都有关系,所以投资者对于了解上市公司的财务信息十分的看重。因此我国特别重视上市公司内部控制信息披露的实施。建立完善的上市公司内部控制信息披露制度,同时还要定期评价和检测该制度是否能够发挥其作用。内部控制是由企业董事会、经理层和全 Overview and Significance of Internal Control Information Disclosure The risk of the securities market is related to the internal management and economic management of the company. Therefore, investors value the understanding of the financial information of listed companies. Therefore, our country pays special attention to the implementation of information disclosure of internal control of listed companies. Establish and improve the internal control information disclosure system for listed companies, and at the same time, regularly evaluate and test whether the system can play its role. Internal control is by the corporate board of directors, the manager and the whole