Research On Influence Factors Of Information Disclosure Of Internal Control Of The Listed SMEs

In recent years, the problems of listed Companies internal control have got more and more attention of information users, The relevant agencies of China issued a series of policies and regulations to strengthen the supervision of the construction of the internal control of the listed Companies, especially our country have promulgated "basic standard for enterprise internal control" and "enterprise internal control supporting guidelines", which constructed our country enterprise internal control standard system. In this situation, it has the theoretical and practical significance for the information users and regulators to analyze the influence factors of the listed SMEs internal control information disclosure level.Based on the listed SMEs as the research object, first of all, analysis of the situation about 701 listed SMEs which ended up the year of 2013 included the time to market, industry distribution and regional distribution; and then through the collections and statistics of the overall situation of the internal control information disclosure and the audit of internal control; Finally we choose 100 companies, excluding 3 financial companies, a total of 97 companies as the research sample, at the same time, using the method of content analysis on the information disclosure of internal control evaluation level of Sample Firms, using the method of correlation analysis and multiple linear regression analysis was used to analyze the factors that influence the internal control information disclosure level, we got the final conclusion and put forward related suggestions.The statistic results show that the listed SMEs all disclose internal control self-assessment report, there are 483 companies to disclose the internal control evaluation report; but the content is not detailed enough, the necessary disclosure of internal control elements of many companies were not disclosed in detail, and the disclosure results of the internal control deficiencies and the rectification were not ideal. The results of multiple linear regression analysis showed that the listed SMEs internal control information disclosure level, the number of board of directors, chairman of the board and general manager of the two level is a significant positive correlation relationship with the proportion of the first shareholder, state-owned holding company, the number of the board of supervisors and the proportion of independent directors, but not significantly.