As an important link in the governance of listed companies, the quality of internal control information disclosure is crucial to solve the problem of information asymmetry.On the one hand, investors supervise the basic internal control of enterprises through the disclosure of internal control information; on the other hand, internal control is extremely important for enterprises to find their own deficiencies and increase their competitive advantages.In this paper, changsheng biological listed companies as a case study, analysis of its internal control information disclosure problems, and analysis of its quality is not high, so as to improve the quality of internal control information disclosure recommendations.
Keywords:Listed company;Internal control;Information disclosure; Information quality;Corporate governance