A Research On The Influence Factors Of Quality Of Internal Control Information Disclosure For Listed Commercial Banks

With the continuous development of China’s financial market, the market competition intensifying, and the listed commercial Banks as the core of the financial system, its operating risk directly related with the economic development of China, as one of the important means of risk management, internal control comes with the increase of commercial Banks social attention, therefore, the internal control and the quality of information disclosure requirements arises at the historic moment, however, listed Banks internal control information disclosure quality is influenced by many factors, in order to further promote the listed Banks internal control system, it is necessary to study the effects of its internal control information disclosure quality factors, to find methods to improve the quality of its internal control information disclosure.Based on the principal-agent theory, asymmetric information theory, signal transmission theory, respectively, to explore the factors affecting the quality of information disclosure of internal control of listed banks from the three aspects of corporate governance and external audit, the company has established 10 characteristics, influencing factors, and respectively put forward the hypothesis of the various factors, the first variable quantitative then in the explanatory variables, the first is to construct the index system includes two grade and three grade index 25, then for each index weight determined by entropy method, the quality scores of the disclosure of internal control information of 16 listed banks; in the explanatory variables, explanatory variables with clear definition table 10 a quantitative method of each of the influencing factors. Secondly, of dependent variables and explanatory variables descriptive statistical analysis, and finally through the establishment of multiple linear regression model, the explanatory variables and explanatory variables into the model, using SPSS17.0 software for each variable respectively, correlation analysis, multiple regression analysis.In this paper, through empirical research, it is concluded that the quality of internal control information disclosure of listed banks in China is generally not high, and the proportion of the first shareholder and the four committee to set up the number, bank size,regional banks have significantly positive correlation, and negatively related to bank non-performing loan rate, bank profitability, hypothesis 2, 4, 5, 6, 7, 8 are verified. Finally,according to the empirical results respectively from the three aspects of corporate governance,external audit, corporate characteristics to improve the quality of information disclosure of internal control provides the operational construction of Listed Banks Discussion.