Through building the internal control information disclosure index system, selecting the internal control data of listed companies from 2012 to 2014 under mandatory, using AHP method to calculate the internal control information disclosure index, regarding return on equity and return on total assets as the proxy variable performance of the company operating performance, the article takes an empirical test on the relationship between the quality of internal control information disclosure and corporate performance. The results show that: with no disclosing deficiencies in internal control, the listed companies runs a better operating results； while, it runs a poor operating results after disclosing the internal control deficiencies. This suggests that preventing deficiencies in internal control and strengthening internal control management, to a certain extent, can improve the company’s operating performance.