Research On Status And Factors Of Internal Ctrol OP Listed Companies Information Disclosure

With the deepen reform of market certificate and the users of information which are stricter requirements been made in the listed companies which are stricter information disclosure aspects should be uniform, standard, detailed and improve the practical information. However, in the years, from huge losses in eerie executives are trained, sichuan bow that bridges huge amount of receivables, to the board chairman of the united nations on economic crime, Sanlu event, the quality of the listed company to the weak internal control and internal control information disclosure of the property of investors, not only caused loss, but also influence the effective operation of securities market, serious impact on the listed company's reputation. Thus, research, which are stricter information disclosure of the status quo and the impact of factors which are stricter disclosure, to improve our system of listed companies which are stricter information disclosure of the construction of a vital role, for china's capital market reform and construction, it is more meaningful and realistic theory.This article on information disclosure which are stricter study literature on the basis of the comprehensive use of evidence, adopt nature and quantitative analysis, the text with an icon that is a combination of which are stricter information on the status quo and influence factors unfold study.The study of the listed company to our market share of Shanghai and Shenzhen stock exchange, which are A. in our information to disclose the present analysis, by reference documents and with my views on listed companies which are stricter information disclosure of the meaning and disclosed the specific content of a simple, and randomly taken by 2008 and 2010 listed companies doing sample 210 from disclosing the contents of which are stricter, the location, to disclose details of the degree and other areas, which are stricter to our information disclosure of the status quo on cluster analysis. This paper studies focus on the impact of factors which are stricter information and analysis, the specific content is:firstly, gustative the factors, from the basic characteristics, corporate governance and audit objectives set forth in twelve research hypothesis; secondly, to define variables and arguments for the specific meaning, and their calculations; Finally, a testament to build a model, using frequency to analyze and describe the argument with the analysis of variables, and then judge whether related to the gradual regression, the test of the hypothesis.