Based on the rational expectation and the manager’s risk preference, this paper makes a theoretical analysis on the relationship between the disclosure of defects and the improvement of the quality of internal control. On this basis, this paper selects the A-share listed companies from 2009 to 2014 to conduct an empirical research. The results show that after the enterprise financial report in the year is issued by the non-standard opinions, the company’s internal control quality will be significantly improved the next year, the internal control defect disclosure significantly enhance the positive effect of non-standard opinion on the improvement of the quality of control. After further grouping of sample companies that are issued non-standard opinions, this paper finds that the companies that are not disclosed with the control defects have no significant improvement in the quality of the next year, compared with the companies that are disclosed with the control deficiencies.