As　the　union　of　information　technology　and　financial　reporting,　the　corporate　information　disclosure　based　internet　brings　the　revolutionary　transformation　to　the　accounting　reporting　mode.　In　China,　the　construction　of　internet　corporate　information　disclosure　is　one　of　the　eight　core　patterns　of　China＇s　accounting　reform.　Which　risk　is　Corporate　information　disclosure　facing?　What　kind　of　regulatory　mode　is　required?　How　to　build　such　a　regulatory　approach?　This　paper　will　analyze　the　Corporate　information　disclosure＇s　risk,　discuss　the　changes　of　Regulatory　mode,　and　put　forward　the　idea　of　three-dimensional　monitoring　mode.