内部控制的披露在中国虽然并未要求上市公司强制执行,然而在资本市场发达的国家,内控制度是必须对外披露的。美国的萨班斯法案中对于内控披露问题做出了明确要求。我国想要在资本市场上做到真正的公平,公正,公开,就应该效法美国,推出强制实施内控披露制度的法案,来提高公司治理机制透明度,降低资本市场投资风险。 Disclosure of Internal Control Although the listed company is not required to be enforced in China, the internal control system must be disclosed in countries with developed capital markets. The U.S. Sarbanes-Oxley Act made explicit requirements on the disclosure of internal control. If China wants to be truly fair, just and open in the capital market, it should follow the example of the United States and introduce a law that enforces the disclosure system of internal control to enhance the transparency of the corporate governance mechanism and reduce the investment risk in the capital market.