Empirical Study On The Influence Factors Of Internal Control Of Listed Company In Growth Enterprises Market

With the development of China’s economy, the companies listed on GEM also came intobeing. But compared to listed company on the Main Board of GEM listed company establishedfor the shorter, the instability growth and risk of systemic characteristics, internal control,information disclosure is particularly important, not only related to the GEM companies in stablelong-term development of the capital market, but also closely related to the interests of theinvestors. Chinese scholars internal control disclosure of information to carry out a long time ago,but most of them are concentrated in a company listed on the Main Board of the few articles ofcompanies listed on GEM. Therefore, specific characteristics of GEM listed companies analyzedkey factors affect the companies listed on GEM, based on these key points to GEM listedcompany internal control disclosure of information to make effective and reasonablerecommendations.In this paper, the empirical research process will affect the seven factors of the internalcontrol information disclosure factors imputation growth factors, risk factors, company operatingquality factors, the creditor’s factors, factors of external audit, corporate governancecharacteristics, and the company’s own characteristics. Model to verify the proposed basicassumptions and concluded. By GEM listed companies affect the more significant factors ofinternal control information disclosure of executive pay and regional factors, including seniorofficials the Remuneration and internal control information disclosure is positively correlated,regional and internal control information disclosure negatively correlated. The end of the articlerecommendations verify the information on the companies listed on GEM, the main report toregulate the internal control report form, strengthen external oversight as well as reasonable tooptimize the GEM company’s governance structure.