近年来，我国上市公司财务丑闻的频繁发生，充分暴露了这些公司内控的薄弱。因此，为规范上市公司内控信息披露，相关部门出台了一系列法律法规。2006年，沪深两市先后颁布了《上市公司内控制指引》，2008年出台的《企业内控基本规范》， 连同2010年颁布的《内控配套指引》，共同构建了我国上市公司的内控规范体系。但是不断完善的内控披露体系真能改善公司的治理并为公司创造价值吗？本文选取房地产行业的样本进行研究，通过内控评价体系的建立衡量公司内控信息披露水平，进而研究内控信息披露与公司绩效之间的关系。 首先通过文献的回顾和相关理论的研究找寻本文研究的突破点并为下文的研究提供理论基础；并结合内控自评报告、公司的年报及审计报告中披露的内容，建立内部控制信息披露质量评价体系，并对2011-2013年333家房地产上市公司的内控信息披露的水平进行评价，研究结果是尽管房地产上市公司的披露水平整体提高，但披露内控缺陷及其整改措施的公司并不多，并且大多数公司都选择避重就轻的披露，有效信息较少；再次，选择合适的控制变量建立三个多元线性回归模型，并通过实证和案例分析对内控信息披露与企业绩效的关系进行了检验，实证的结果显示这些公司的内控信息披露水平与公司绩效的代理变量即净资产收益率、 总资产收益率以及总资产周转率是正相关的。这说明内控信息披露水平的提高可以增加股东的权益，并降低了代理成本。最后，根据研究得出的结果并提出建议和展望。

In recent years, China's listing Corporation have financial scandals, the incident has fully exposed the weakness of internal control. Therefore, in order to regulate the listing Corporation information disclosure of internal control, the relevant departments issued a series of laws and regulations. In 2006, the Shanghai stock exchange and the Shenzhen stock exchange has issued "guidelines of internal control" listing Corporation, 2008 issued the "basic norms of internal control", together with the 2010 promulgated the "enterprise internal control supporting guidelines", work together to build the internal control standard system of Chinese listing Corporation. Information disclosure is experiencing the transition from imperfect to perfect the internal control of the listing Corporation, but the listing Corporation internal control improve the quality of information disclosure can really bring "value" for the enterprise, real estate listing Corporation information disclosure level and can really improve the performance of the company? In this paper, through the establishment of information disclosure of internal control evaluation system to measure the quality of the real estate listing Corporation, research on the internal control information disclosure quality on the impact of the listing Corporation's performance to answer the question mentioned above The research provides theoretical foundation for the following through and breakthrough point of research literature review and theory for this study; then, combined with the self evaluation report and audit report disclosure of internal control report, listing Corporation, the establishment of quality of information disclosure of internal control evaluation system, and the 2011-2013 333 real estate listing Corporation internal control the level of information disclosure evaluation results showed that despite the increase, the overall real estate listing Corporation disclosure level is not much, but the disclosure of internal control deficiencies and corrective measures of the company, and the majority of companies have chosen to evade the crucial point of the disclosure, less effective information; again, select the appropriate control variables to establish three multiple linear regression model, and the relation between internal control the quality of information disclosure and corporate performance is examined through empirical and case analysis, the empirical results show that the listing Corporation information disclosure of internal control quality and the rate of return on total assets is positively related to the quality of information disclosure of internal control, and the rate of return on net assets is positively related to the quality of information disclosure of internal control, and the total assets turnover ratio are positively correlated, indicating that internal control information disclosure quality By reducing agency cost, the increase in shareholders' equity, in order to improve the performance of the company. Finally, according to the research results, suggestions and prospects.