In this paper, we choose A share listed companies from 2007 to 2011 as a sample and verify this conclusion: information users can identify and take advantage of the voluntary disclosure of internal control information, then they will be more confident on accounting earnings data and use more accounting earnings data to make a strategic decision, so all this can influence on the value relevance of earnings; further more, the influence of internal control audit report is more powerful than internal control self assessment report.