随着我国资本市场的不断完善发展,我国广大投资者对内部控制信息的需求不断提高,为满足广大投资者的需求我国在内部控制信息披露体系方面做出了不断的探索,虽然我国的内部控制信息披露质量得到了很大的提高,但是在制度不断完善的过程中也暴露出很多的问题。本文对内部控制信息披露存在 With the continuous improvement of the capital market in our country, the demand for internal control information from the vast majority of investors in our country continues to increase. In order to meet the needs of investors, China has made continuous exploration in the internal control information disclosure system. Although China’s internal control The quality of information disclosure has been greatly improved, but many problems have also been exposed during the process of continuous improvement of the system. This article on the existence of internal control information disclosure