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.