上市公司内控的薄弱损害了投资者对于信息的需求和利益,以及资本市场的有效运行与健康。所以,建立健全的内控体系是如今我国上市公司的迫切要求,只有当上市公司建立了完善、健全、有效的内部控制体系,才能保证财务报表信息披露的真实性、正确性。本文就现在我国上市公司内部控制信息披露的实际情况,提出若干对于该问题的建议。 The weakness of the internal control of listed companies undermines the investors’ needs and interests for information and the effective operation and health of the capital market. Therefore, the establishment of a sound internal control system is an urgent requirement of the listed companies in our country. Only when listed companies establish a sound, sound and effective internal control system can the authenticity and accuracy of the financial statements information be guaranteed. This paper puts forward some suggestions on the actual situation of the information disclosure of internal control of listed companies in our country.