The article examines how listed companies in Jilin Province of China disclose internal control information. It focuses on the challenges faced by these companies in terms of performance and reliability of information. The study looks at data from 2008 to 2012 from the Shanghai and Shenzhen Securities Exchange. Key findings reveal that a significant number of listed companies in Jilin Province have faced issues leading to their delisting or being labeled as poor performers. The research highlights the importance of continuous disclosure of internal control information and the need for improved evaluation standards to ensure the quality and reliability of the disclosed information.