| With the case of the absence of internal controls to light, and the relevant policies and regulations were introduced, making the data of disclosure on the internal control easily accessible. On this basis, this paper study the evaluation of the quality and impact factors of disclosure of internal control, having a strong practical significance on the methods of disclosure on the internal control and investment decisions.This article based on signal transmission theory, researching the quality of internal controls from the perspective of information disclosure. This article getting the data mainly from CCERDATE of Sinofin Financial Information Service Co. Ltd. and publicly listed company's annual report of A shares on the Shanghai Stock Market in 2008 from http://www.cninfo.com.cn/. Firstly, I will analysis the meaning of internal control, characteristics and influence factors qualitatively, and then proposal the hypothesis based on learning from evaluation methods and research on the internal control from home and abroad. Secondly, I will give the definition of dependent variable and independent variable and descriptive statistical analysis.Thirdly, analysis the relationship between dependent variable and independent variable by binary logistic regression using SPSS statistical software.Finally, the article concluded that the natural logarithm of total assets, earnings per share, the type of ultimate control human and the type of transactions state have significant effects on the quality of internal control and the explanation ability almost reach 20%.Based on the findings, the paper suggested that company should establish the corresponding internal control system in accordance with the corporate characteristics such as the scale of company, to achieve the purpose of easy and efficient implementation.And the paper suggested investor should use public data of listed companies for further analysis, and make the most appropriate investment decisions. |
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