Self-evaluation report of internal control is an important carrier of information disclosure of internal control in enterprises. Through the internal control self-evaluation report, we can understand the compliance of the establishment of internal control system and the effectiveness of its implementation. This paper takes the self-evaluation report of internal control of Guangdong Growth Enterprise Market as the research object. Through descriptive analysis, it is found that the attitude of enterprises to disclose internal control information is positive, but there are quality problems such as incomplete internal control evaluation content, lack of courage to disclose "shortcomings" and the descriptive content of internal control system far exceeds the evaluative content.