Internal control and performance evaluation are closely related. Strengthening the construction of internal control has the same value orientation as enhancing the level of performance. Internal control information disclosure is an important measure for enterprises to disclose its performance publicly， so the internal control deficiencies identification standards is the focus of internal control information disclosure. In this paper， we study the internal control deficiencies identification standards disclosure under the guidance of performance evaluation. On the basis of the theory of anchoring effect， this paper uses the index of location quotient to analyze whether the transparency of internal control deficiencies identification standards is of agglomeration in specific dimensions. It indicates that the transparency of internal control deficiencies identification standards does not show apparent agglomeration from the dimensions of regions， industries， scales and enterprise property. The results show that the anchoring effect does not function effectively in internal control deficiencies standards disclosure， but in most cases not significant. It seems that the selective disclosure of internal control information is the individual behavior driven by performance evaluation rather than spontaneous herd behavior.