Study Of Chinese Listed Company's Disclosure Of Internal Control Information

Publishing various information outward, is a necessary way for a listed company to set up its own image to the social public, get involved in the social economic activities, and also satisfies the social public the demanding to the listed company information. Because of its huge influence on the stock market, the listed company's information disclosure is extensively concerned by people. Among them, internal control information reflects the internal control frame of a listed company. Good internal control plays an important part in undertaking a company's quality. Whether the information that accounting statements published is real, right, is decided by the existence of internal control and whether it is strong or weak. Investors must depend on the information obtained to judge the internal control and make their investment decisions. In this circumstance, publishing the information of internal control turns up. For the sake of protecting the investors' benefits and the healthy and stabile development of stock markets, internal control information disclosure's science, accuracy and sobriety must be guaranteed.Firstly, this text outlines the development and definition of internal control information disclosure, and elaborates its correlation theories. Then, aiming at the present situation of Chinese listed company, we analyses the influencing factors of internal control information disclosure. During the empirical research, using the statistical analysis method, we first promulgate the primary factors that influences internal control information disclosure, and discover that Chinese listed company' present internal control information disclosure is partly formalistic currently, lack of materially contents, and primarily spoke "good word", even some annual reports are contradicting. At the same time the motive of voluntarily publishing internal control information is not strong enough. Then, with the method of principal components' logistic regression, we further verify the primary influencing factors of Chinese listed company' internal control information disclosure. Finally, through the analysis of empirical research result and referring both international and existing research, we propose some suggestions to improve Chinese listed company's internal control information disclosure.