内部控制的存在是资本市场监管发展历程中的客观需要和必然结果,上市公司信息披露制度又是证券法“三公”原则中“公开原则”的具体要求和反映,内部控制作为公司治理的重要组成部分,对其信息进行披露已成为监管层的法定性要求。 The existence of internal control is an objective need and an inevitable result in the regulatory development of capital markets. The disclosure system of listed companies is also the specific requirement and reflection of “public principle ” in the securities law An important part of governance, the disclosure of its information has become the statutory regulatory requirements.