Based on strictly constructed samples，this paper focuses on non-state-holding listed companies of the main board in China，designs a sharp regression discontinuity model，and studies on the causal effects of the compulsory policy of comprehensive evaluation and disclosure of internal control.The study finds that China's compulsory policy has a positive treatment effect.Compliance itself is of great significance to enterprises because of the policy pressure.This also paper proposes to further promote the construction and disclosure of the overall internal control of listed companies in China，expand the scope of compulsory implementation to non-main-board listed companies，and implement compulsory disclosure and audit of internal control within the scope of the whole listed companies.