An Empirical Study On The Relationship Between The Disclosure Of Internal Control Information Of Mining Listing Corporation And Accounting Conservatism In China

With the "supporting guidelines for enterprise internal control" promulgated and implemented, China has ushered in the era of the information disclosure of internal control. The internal control system is of great significance to maintain the enterprise property security, improve management and improve economic efficiency of corporation. The sound internal control information disclosure system will greatly reducethe risk of moral problemscaused by information asymmetry. As an important form of model information disclosure methods of internal control, internal control information disclosure index has drawn great attention of the academic and practical flelds.Based on implementation situation of internal control system in China, this paper will connect the relationship between the quality of internal control and accounting conservatism through elaboration of the information disclosure of internal control andaccounting conservatism. The paper draws its conclusion also based onthe data integrationof the mining listing Corporation and system test of relationship between disclosure of internal control information and accounting conservatism. The study found that the moreand wider range of internal controlinformation disclosed by mining industry listing Corporation, the higherlevel and quality of internal control and the accounting conservatism.Through the combined method of theoretical research and empirical research, the paper will offer suggestions that improve the information disclosure of internal control in corporation, including improving the internal control system construction and strengthen supervision and inspection efforts from internal control supervision departments. These suggestions will help the enterprise enhance their accounting conservatism and maintain the stability of the capital market.This paper will enrich the industryresearch datain the field of theoretical researchof internal control information disclosure. The paper will not only expand the research scope of the field, but alsoprovide preliminary evidence for results of China’s internal control system implementation. Besides, it promotes the enterprises to pay more attention tointernal controland disclosure of internal control information. Finally it will improve quality of financial reportandthe level of disclosure of internal control and provide policysuggestions for policy-making government departments and new ideas for the study of internal control information disclosure.