长期以来,美国公司披露内部控制信息一直是一种自愿行为,但在2002年美国国会通过萨班斯法案后,内部控制信息的披露便成为一种强制性要求。我国对上市公司尤其是上市商业银行、证券、保险公司,也做出了相关的信息披露规定。但无论是信息披露规范,还是信息披露实践,都存在诸多不 For a long time, the disclosure of internal control information by US companies has always been a voluntary act. However, after the passage of the Sarbanes-Oxley Act by the U.S. Congress in 2002, the disclosure of internal control information has become a mandatory requirement. China’s listed companies, especially listed commercial banks, securities, insurance companies, also made the relevant information disclosure requirements. However, both information disclosure norms, or information disclosure practices, there are many not