The authors put forward that, with the user of in formation becoming more and more mature and rational, statement that only discloses the financial information of the listed companies can not meet their requirement. Information of the internal control in listed companies is desperately needed. In terms of the relationship between cost and benefit, internal control information disclosure can play positive role in maintaining market order and faith and promoting the enterprises sustainable development. With the help of cost-benefit analysis of internal control information disclosure, the authors...
