Empirical Study on Internal Control Disclosure in China -- Based on Board of Supervisors´ Standpoint

The paper stands on companies´ board of supervisors, by using listed companies´ annual report data of 2006-2008 in the Shenzhen Stock Exchange and constructing panel data model to analyze the factors to supervisors´ internal control disclosure, finds financial status is a significant impact on the behavior of supervisors´ disclosure, while the role of corporate governance is smaller than we expected although there was significant, time effect is particularly significant in the analysis, which all provide empirical evidence for raising the level of internal control disclosure of board of supervisors.