An Empirical Analysis Of Influencing Factors Of Internal Control Information Disclosure Of The Listed Companies Of Sme Board

The author used the listed companies of SME (Small and Medium Enterprise) board in Shenzhen stock exchange market as the samples to analyze the factors which affect the disclosure level of internal control in the listed companies of SME board. By studying and analyzing the correlational researches of internal control before, the author get the assumption of this essay. After collecting and sorting date by SPSS soft, the essay reveals the situation and disclosure level of internal control information in those companies. Based on the method above, the author made a empirical study about the factors that influence the disclosure level of internal control in the listed companies of SME board and make a test of the assumption.The result of the research shows that the ownership concentration, the punishment of companies and the disclosure level of the internal control information have negative relationships. And the company profitability, growth-ability and the disclosure level of the internal control information have positive relationships. But the asset-liability ratio, the management shareholding ration and the disclosure level of the internal control information have no related.At the end of this essay, the author made a advice about how to complete the regulations of internal control information disclosure of the listed companies of SME board though the study of the western related researches and the result of essay.