Governance Structure Research The Influnce Factors In Internal Control Based On The Perspective Of Corporate

In China the problems of interna control also frequently occurred. The executives YiLi,SkyWorth Digital and Kelon Electrical have been arrested.It shows that there are problems in the internal control.The investors pay attention to if the system of internal control is sound or the implementation is effective. Both the small investors and the major shareholders consciousness the key of the enterprise is not just business,but also the internal control.The internal control plays a very important role in the company. The investor of listed company can analysis the situation in the company from the annual reports.They know the enterprice internal control from the annual reports. Internal control is generated in order to protect the interests of investors. The investors determine the level of management and restrict the behavior of managers through internal control.First of all, This paper studies the domestic and foreign literature of internal control. The theory of internal control has experienced five stages.The scholars and experts definite the connotation of internal control and expand the concept of internal control. The most authoritative definition is made by COSO Committee in the United States.There are five factors in the report:environment of internal control, activities of control, supervision of enterprise operation, information communication, assessment of risk.This paper selects the listed real estate company on2010and analysises the data of disclosure in annual report.We anlysis the information disclosure of internal control form the the perspective of corporate governance structure. Corporate governance structure include:the number of directors, the proportion of the independent directors, the proportion of the first shareholder, control right in the corporation. This paper establishes the model of multivariate linear regression and use the SPSS.17to analysis the collected data.We use correlation analysis, descriptive statistics, to disclosure the information of internal control in real estate listed companies.Finally, Through the study we find that all listed real estate enterprises have set up the mechanism of audit committee and disclose the system of internal control. But the internal corporate governance structure is worse than external corporate governance structure in the impaction of the internal control information.The management system of stock significantly impact the internal control information disclosure.So we advice the the real estate listed companies strengthen the external corporate governance:announced the rules of mandatory disclosure.The conclusion of this paper improves the level of disclosure the internal information in the real estate listed companies, strengthen the interests of investors and protecte investor.