在当前市场经济背景下,市场竞争的日趋激烈对于上市公司的内部控制提出了更高的要求。内部控制信息披露是上市公司与债权人、投资方进行沟通的重要渠道,能够提升企业的内部控制意识,提高财务报告的可靠性,其重要性不言而喻。本文结合我国上市公司内部控制信息披露的现状,对其完善措施进行了探究。 Under the current market economy background, the increasingly fierce market competition poses higher requirements for the internal control of listed companies. Disclosure of internal control information is an important channel for listed companies to communicate with creditors and investors. The importance of enhancing the internal control awareness of enterprises and enhancing the reliability of financial reports is self-evident. In this paper, the status quo of the information disclosure of internal control of listed companies in China is explored.