我国内部控制信息披露的规定发布时间不长,对披露规定的合理性及实施情况缺乏了解,基于此,本文在对我国上市公司内部控制信息披露的现状分析基础之上,以萨班斯法案为主要借鉴对象,结合我国实际问题,对我国上市公司内部控制信息披露的现存的相关问题提出建议。 Based on this analysis, based on the analysis of the status quo of the disclosure of internal control information of listed companies in our country, this article takes the Sarbanes-Oxley Act as the basis for the disclosure of internal control information of our country, This article draws lessons from the target and combines with the practical problems in our country to make some suggestions on the existing related issues of the internal control information disclosure of the listed companies in our country.