Evaluation Of Listed Company Internal Control Disclosure Information’s Quality And Empirical Research On Its Influence Factors

As an important basis to judge the value of an enterprise as a whole, internalcontrol information catches more and more close attentions of the stakeholders in thecapital market. Therefore, the quality of listed company’s internal control informationdisclosure plays a crucial role on the operational efficiency of the capital markets. Forthis, according to decision-useful of information, the writer intend to build a measuresystem of internal control information disclosure quality to measure the quality ofinternal control of listed companies in China from authenticity, timeliness andcomprehensiveness, and thus its overall situation will be acknowledged and itsproblems will be found. Combined with the analysis of the internal controlinformation disclosure status of China’s listed companies, the writer designs theempirical analysis on the basis of the shareholding structure, the governance structureand operating quality of listed companies in order to find the influencing factors of theinformation disclosure quality of listed companies in China and make reasonablesuggestions to solve the problems.The main contents of this article: the concepts of internal control and informationdisclosure of internal control; analysis of disclosure of internal control information;summary of measurement methods of Internal control information disclosure’s qualityat home and abroad as well as this article; analysis of the quality of internal controlinformation disclosure status of listed companies in China; formulate hypotheses andbuild a regression model expanding from three aspects of the ownership structure,governance structure, management quality; through the empirical research, find outthe main factors which affect the quality of internal control information disclosure oflisted companies in China. Finally, based on the correlation analysis results, the writermakes reasonable suggestions.