Analysis On Influence Factor Of Information Disclosure Of Internal Control In Listed Companies

Affect Chinese real estate industry because of its special nature and the macroeconomic environment, although its development is not long, but its contribution to the national economy can not be overlooked. But in fact, precisely because of this particularity of real estate, so it can not fully market-oriented, prosperity and decline of its industry is largely subject to the policy and macro environmental impact. This reliance on the policies and the macroeconomic environment will naturally lead to the real estate business habitual attached policy and economic environment, rather than on their own construction and implementation of internal control, therefore, the situation is relatively weak internal controls.Awareness about internal controls with the 2001 and the outbreak of a series of corporate scandals of Enron, and the Sarbanes-Oxley Act enacted in 2002 gradually improved.Our internal control to establish a basic framework, although a late start, but already formed embryo. Since 2008 five ministries jointly issued "Internal Control Standards-Basic Standards" began, and later "Supporting Guidelines" were introduced,our internal control disclosure of information is gradually moving towards standardization and systematization. Although the gradual establishment of the internal control framework, but the domestic enterprises in the establishment and implementation of internal control system aspects of performance is not satisfactory. From the "norm" "guidelines" to implement a few years, Chinese real estate information disclosure of internal corporate control of quantity than quality still exists, the disclosure of a mere formality, many problems of information related to weak. Thus, how to improve the internal control information disclosure level is our ultimate problem to be solved.Based on 112 domestic main board listed real estate companies 2011--2013 total of 336 samples Situation statistical and empirical analysis. Situation analysis section, the article from the internal control self-assessment reports, internal audit reports of the two aspects, the double dimension of quantity and quality of the internal control status of listed real estate companies to disclose the information, that the internal control of information disclosure of listed real estate companies, although the number increased year by year, but the level of disclosure has yet to be improved; At the same time, the article by way of empirical research, basic features from the company’s internal governance structure and external governance mechanisms put forward eight three hypotheses, multiple linear regression model, using SPSS statistical software and Excel tools, using frequency analysis, descriptive statistics, correlation analysis, multiple linear regression analysis, effect of internal control factors listed real estate companies and influence the direction and extent of the information disclosure level.