The Research In The Quality Of Disclourse Of Internal Control On China Listed Companies

Whether it is a huge loss or precarious credit crisis has greatly undermined investor confidence in capital markets, also aware of the market and regulatory effectiveness of internal control system will give companies a huge loss. Therefore, establishing and implementing effective internal controls, not optional, but significant, far-reaching impact, or even rise and fall of an enterprise about honor, life and death.On the one hand ,this article have re-examined on the quality of information disclosure in different fields from the Main Board listed companies, according to its 2008 annual report data, the ownership structure, board governance structure, the Board of Supervisors and external audit related indicators as explanatory variables, the adequacy of disclosure of internal controls information as explained variables, using Pearson correlation analysis of each variable correlation by the empirical research to find out the key factor to constraint the quality of information disclosure, then gain some propose measures for improving corporate governance; and on the other hand, the paper have researched on the GEM listed company for their disclosure of internal control's information from their annual report ,comparing with the main board listed company, by the unique model of governance.