摘 要:近些年來在現代的公司管理中，由于內部控制薄弱導致發生企業財務危機的案例屢見不鮮。在安然事件后，美國于2002年頒布并實施了Sarbanes- OxleyAct（薩班斯法案）。這是美國的內部控制信息披露制度從自愿性到強制性的標志。在2008年6月，中國財政部聯合五部委出臺了《企業內部控制基本規范》，本制度自2009年7月1日起在上市公司范圍內施行，鼓勵非上市的大中型企業執行。2010年4月，我國又出臺了與《企業內部控制基本規范》相配套的3個相關指引，要求執行上市公司應當對本公司內部控制的有效性進行自我評價，披露年度自我評價報告，并聘請會計師事務所對內部控制的有效性進行審計。以上這些規范的出臺標志著我國內部控制信息披露制度逐漸明朗化和規范化。

   本文以2012年安徽省77家上市公司為研究對象，對其進行詳細的內部控制信息披露數據分析，根據分析結果了解安徽省內部控制信息披露現狀；針對現狀，結合我國當前的法律法規以及條例，探討安徽省上市公司內部控制信息披露中存在的問題；最后，綜合研究結果，對每個問題提出相應的建議，從而促進安徽省上市公司的內部控制信息披露的發展。

關鍵詞：安徽省上市公司; 內部控制; 信息披露

ABSTRACT:In recent years in the modern management of the company, due to weak internal control in enterprise financial crisis the case it is often seen. After Enron event, the United States in 2002 promulgated and implemented the Sarbanes- OxleyAct (Sarbanes act). This is the United States of America internal control information disclosure system from voluntary to compulsory flag. In 2008 June, China's Ministry of Finance five ministries jointly issued "the basic norms of internal control", this system implemented since July 1, 2009 in the listing Corporation range, non-listed medium-sized enterprises are encouraged to implement. In 2010 April, 3 related to guide our government issued with the "basic norms of internal control" matching, required to perform a listing Corporation shall make self-evaluation on the effectiveness of the internal control of the company, the disclosure of the annual self-evaluation report, and hire an accounting firm to audit the effectiveness of internal control. The above code marks the introduction of information disclosure of internal control in our country gradually clear and standardized.

    The 77 listing Corporation in 2012 in Anhui Province as the research object, analyzes in detail the internal control information disclosure of data, according to the results of the analysis to understand the status of internal control information disclosure of Anhui province; in view of the present situation, combining the current laws and regulations, to explore the problems existing in the information disclosure of internal control in Anhui province listing Corporation; at last, comprehensive research results, puts forward some corresponding suggestions for each problem, so as to promote the development of the internal control information disclosure of listing Corporation in Anhui province.

Keywords: Listing corporation of Anhui province; Internal control; Information disclosure