Case Analysis On Internal Control Deficiencies Disclosure And Corporate Value In Listed Companies

In the country to develop the socialist market economy environment, attaches great importance to the enterprise internal control information disclosure quality research, to instruct the practical work of enterprise cost management, improve enterprise cost management level and enterprise value, has the important practical significance. In most enterprises in China to establish and perfect the internal control information disclosure has a larger initiative above, but some is just the policy enforcement, undisclosed proportion is still relatively high, thus causes the enterprise internal control management confusion, distortion of accounting information, to the enterprise long-term development has a strong effect. Therefore, enterprises should establish a good system of internal control information disclosure helps prevent does not conform to the legal norms of behavior so as to guarantee the normal operation of the enterprise, improve enterprise value., therefore, in this paper, the information disclosure of internal control of enterprise value influence analysis, mainly USES the method combining the theoretical analysis and case analysis, the study of information disclosure of internal control defects on corporate value, and then points out that the enterprise in the aspect of information disclosure of internal control defects of weak links and puts forward some rationalization proposal, ultimate aim is to maximize the enterprise value.According to the defects of internal control information into the stage of mandatory disclosure, the system background, event analysis of the market adjustment method is applied to estimate abnormal profit value, combined with theoretical research and analysis the information disclosure of internal control defects for the impact of enterprise value. In this paper, the study found that:the abnormal returns on the occasion of the analysis of the defects of our country listed company’s internal control information disclosure can make the fall in the value of the enterprise, and the low quality of internal control information disclosure is not conducive to improve enterprise value.