With A-share listed companies in Shanghai and Shenzhen Stock Exchange from 2009 to 2013 as the research object, this paper adopts the mediating effect model to verify the relationship between management power, the quality of internal control information disclosure and enterprise performance. The research finds that:the greater the management power, the better the enterprise performance; the greater the management power, the higher the quality of internal control information disclosure; the higher the quality of internal control information disclosure, the better the enterprise performance.The study shows that the quality of internal control information disclosure is partial mediation variables in the process of management power to influence enterprise performance.