Empirical research on internal control disclosure in China —based on management´s standpoint

The paper stands on companies´ management, by constructing panel data model to analyse the factors to management´s internal control disclosure, finds financial status is a significant impact on the behavior of management´s 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 provides empirical support for the effect of the policy of internal control disclosure issued by the state, which has certain reference.