本文着重从信息传导机制的角度,研究内部控制信息披露对企业内部控制优化的作用机理,认为企业内部控制信息传导的链条涉及企业管理者、资本市场和企业相关利益者三个环节,必须建立三者之间信息的沟通和反馈通道才可能逐步建立优化的内部控制体系。 This paper focuses on the mechanism of information transmission from the perspective of internal control information disclosure on the internal control of the mechanism of optimization, that the chain of internal control of enterprise information involves the managers of enterprises, capital markets and business stakeholders in three areas, we must establish three Communication and feedback between the information channel only possible to gradually establish an optimized internal control system.