中国证券监督管理委员会2011年发布的第41号公告进一步提升了对企业内部控制信息披露的要求,并要求上市公司从2012年起全面披露内部控制鉴证报告。鉴于健全的内部控制对财务报告的可靠性提供了一定程度的保证,企业在实践中应该改进不足,加强对内部控制信息披露重要性的认识,改善内部控制信息披露质量,以获得良好的债务条件。 Announcement No. 41 issued by China Securities Regulatory Commission in 2011 further raised the requirements on the disclosure of information on corporate internal control and required listed companies to fully disclose the internal control assurance report from 2012 onwards. In view of sound internal control to provide a certain degree of assurance on the reliability of financial reports, enterprises should improve deficiencies in practice, strengthen the understanding of the importance of internal control information disclosure and improve the quality of internal control information disclosure in order to obtain good debt conditions .