A Research On Factors To The Disclosure Of Internal Control Deficiencies Of Listed Companies

From the beginning of the21th century accounting scandal appeared, which makes the listed company information disclosure of internal control weakness and lack of fully revealed, people began to realize the importance of internal control system design and operation. This paper, taking listed companies to disclose the internal control report as the main research object, through empirical method to research the influencing factors of listed companies to disclose internal control defects, analyzed the characteristics of listed companies to disclose internal control defects, on the one hand, perfecting the internal control information disclosure of listed companies, at the same time to provide capital market regulators regulation policy formulation and implementation and perfection of internal control information disclosure rules.Through the study, sums up the existing defects of internal control of listed companies common characteristics, such as poor business performance and higher sales growth and asset-liability ratio is low; Chairman and general manager of the joining together of two post phenomenon is prominent, the low proportion of independent directors; In the listed companies and the higher the quality of the audit committee, expert proportion is higher, the more conducive to promote the management to strengthen the construction of internal control; type and certified public accountants audit choice and information disclosure of internal control defects were positively correlated. In view of the characteristics through the empirical analysis, targeted Suggestions for construction of internal control of listed companies and Suggestions for regulators’policy making.