An Empirical Analysis On The Influencing Factors Of Information Disclosure Of Internal Control-taking China’s Listing Corporation As An Example

Along with the global scope of a series of shocked the financial fraud cases ofexposure, the problems of internal control information disclosure is the theoreticalcircles identified as key areas of research, at present our country related laws andregulations has clearly established the internal control information disclosurestandards. The disclosure of internal control information on the one hand tostrengthen the internal management of enterprises, on the other hand, provideinformation to outside investors, is an important reference standard of the investmentdecision making. This paper explores the listing Corporation internal controlinformation disclosure influence factors have strong background and theoreticalsignificance.This paper is divided into the following several parts: the first chapter is theintroduction, mainly introduces the research background, the significance of thisstudy, as well as the research ideas, research content and research methods arepresented in this paper;. The basic theory of internal control information disclosure oflisting Corporation of the second chapter, starting from the internal controlinformation disclosure of listing Corporation and listing Corporation to enhance thestudy on the influence factors of internal control information disclosure value fromtwo aspects, to study the literature information disclosure of internal control at homeand abroad, and to evaluate the existing literature research, for the study of theoreticalpreparations. Factors influencing the internal control information disclosure of listingCorporation of the third chapter, summarize previous research literature on the basisof the listing Corporation, listing Corporation, building size, debt ratio, profitabilityof listing Corporation listing Corporation, the proportion of independent directors,scale of board of supervisors, release time, audit opinion, company etc,8key factors,the empirical analysis of the variables system; fourth chapter, empirical analysis ofinformation disclosure of internal control of listing Corporation in china. Theestablishment of the weighted least squares regression model, regression relationships between the construction of our internal control information disclosure of listingCorporation and the influencing factors, the regression results of empirical analysis,and draws the related conclusion. The fifth chapter perfect internal controlinformation disclosure policy recommendations: listing Corporation listingCorporation should pay attention to their own understanding of internal control andconstruction, regulate the disclosure scope, content and form, improve the internalcontrol information disclosure, mandatory disclosure of design combined withvoluntary disclosure, strengthening internal control voluntary consciousness, attachesgreat importance to the corporate governance environment, strict informationdisclosure system listing Corporation, strengthen the quality of the internal control ofthe company, enhance the management level of the listing Corporation.