Small And Medium-Sized Board Listed Companies Infomation Disclosure Of Internal Control Research

In order to solve the financing difficulties of small and medium-sized enterprises, especially high-tech small and medium-sized enterprise, which has broad prospects for development and positive growth,the shenzhen stock exchange adapt to the demand of the times and the market, launched the small and medium-sized plate to provides unimpeded financing way and financial support for small and medium enterprises, promoting the rapid development of small and medium-sized enterprises. In this way, small and medium-sized enterprises well played a important role in the national economy about tax, employment, etc. But some cases of financial fraud in recent years, making people’s degree of attention to the enterprise internal control information disclosure increased, especially to small and medium-sized board listed company’s internal control information disclosure, which requires the listed companies, especially small and medium-sized boards of listed companies to improve their internal control information disclosure quality, because the enterprise’s internal control information disclosure quality is not only related to the interests of investors in securities market, but also good for long-term development of enterprise itself, the healthy and orderly development of capital market which cannot be ignored.This paper reviews the domestic and literature of the internal control disclosure of listed companies, but found that the introduction of small and medium-sized board listed company information disclosure of internal control is hardly seen especially in the home, so this paper put the object of study in our country’s small and medium-sized boards of listed companies, to enrich the small and medium-sized board listed company information disclosure of internal control theory, and on this basis to introduce the construction of internal control system in our country. Then on the basis of principal-agent theory, asymmetric information theory, signaling theory and the theory of decision-making we introduce the necessity of internal control disclosure of information of listed companies. Then according to the analysis of small and medium-sized boards of listed companies in our country internal control disclosure of information statistics found that small and medium-sized boards of listed companies in our country internal control information disclosure situation improved, but the problems still can not be ignored. The rest of this article makes use of the ideology system of Yang Yufeng and Yang Yuejun to design the internal control information disclosure index (ICIDI) according to the situation of the enterprises, and chose the44of2011and56of2012in Shandong province in small board listed companies as research samples, and by SPASS software analysis our country small and medium-sized boards of listed companies internal control information disclosure quality and influencing factors, the results showed that the internal control information disclosure quality of the listed companies in2012, is better than that of2011in shandong province, and found that enterprise return on net assets and the accounting firm hired by enterprise scale and enterprise ICIDI score was significantly positive correlation, and the enterprise’s asset liability ratio and enterprise ICIDI score was significantly negative correlation, the hypothesis of the other influencing factors and the correlation of enterprise ICIDI scoring is not obvious.