The Defects Of Internal Control Information Disclosure An Empirical Study On The Impact Factors Based On The Data Of Shenzhen SME Board Of Listing Corporation

The formation and development of small and medium-sized enterprise internal control system in our country, is the development of the small and medium-sized enterprise groups of our country after reform and opening-up, the modern financial system development, national small and medium-sized enterprises together with the policy evolution of three factors. After the outbreak of the global financial crisis in2008, our country small and medium-sized enterprises to speed up the pace of the internal control system construction,accelerate the formation and development of all kinds of small andmedium-sized enterprise financing market. In this big background, this paper discusses the small and medium-sized enterprise internal control system construction in Chinasome important theoretical issues involved, and to our country small and medium-sizedenterprise internal control system of each subsystem is the main practice, development, mutual relations has carried on the comprehensive study. Based on the theoretical analysis and empirical facts, this article also to the development of small and medium-sized enterprise internal control system in our country’s public policy choices are proposed. Main content and points of view are as follows.The first part is the introduction. Mainly introduced in this paper, the research background, research significance, the domestic and foreign literature review, research methods and research contents and technical route and the innovation points of this article.The second part is theoretical analysis. Mainly introduces the related definition of internal control defects and the use of signal transmission theory, principal-agent andasymmetric information theory to explain the influence factors of the disclosure of internal control defects, and put forward in this paper, on the basis of this empirical research hypothesis.The third part is small and medium-sized board listed company internal controldefect information disclosure status quo analysis. Mainly based on the above theory, and then combined with the status quo, use simple language to describe the small andmedium-sized board listed company information disclosure of internal control defects. Analyze the status quo, and concluded in this paper, the assumption of the explanatory variables and control variables.The fourth and the fifth part is the empirical results and analysis. Mainly explains the research variable definition, model design, sample selection and data source, and USES the descriptive statistics, correlation analysis, Logistic Logistic regression analysis method, empirical analysis and to explain the results.The sixth part is conclusion. Summarizes the full text, and puts forward relevantpolicy Suggestions.In this paper, innovation and contribution of displays in:First, select the data of the year is new, public sector for the small and medium-sized enterprise board of sample selection, selection of data derived from the year2013, timeliness strong research sample selection.Second, this paper puts forward the information disclosure of internal control defects and the company size, the company’s financial characteristics and corporate governance, and the relationship between characteristics of audit related index model.Third, the policy Suggestions combined with its own national conditions and authoritative organization research. This article explicitly expressed negative execution in the advice of the listed company internal control disclosure rules of the company shallbe given heavier punishment should be strictly, and previous research in policy recommendations section, is often one-sided emphasis on perfect macro regulation construction, ignoring the orientation in the internal control evaluation target enterprise level and the selection of methods for improving the quality of information disclosure.Thus, this article selects the listed in shenzhen in2013,347small plate enterprise as the main object of study in the home, whether it has the internal control defects and the release of information for more in-depth research. Release self assessment report as mentioned in the enterprises is discussed in this paper the related vulnerability is how to report defects in the internal control and management of what kind of role. Related to explore these questions will form of internal control in our country therelease of information and provide certain reference for the establishment of standards.At the same time, in the process of release internal information about vulnerabilities, is more of a company for a written report of the financial information of taking continuity record and release, for from the outside auditor to audit the related content ofthe conclusion is not too specific. These are for our country the promulgation of therelevant internal control system and distribution play an immeasurable role.