A Study On Internal Control Information Discolosure Quality And It’s Infliuential Factor Of Chiinese GEM Listed Company

In recent years, the study of problems of internal control information disclosure of listed companies has always been the focus of academic circles. Gem launching the shenzhen stock exchange in 2009, after years of development, the number of the gem listed companies in our country by leaps and bounds, at the end of 2014 broke through 400. Gem has the outstanding characteristic of high risk, high growth, from all walks of life to its internal control disclosure of information is also put forward higher request, the current academic circles on the growth enterprise market of internal control information disclosed the question research is relatively small, it is lack of a gem listed companies in China’s internal control information disclosure system of evaluation index, lack of evaluation and its influence factors are defined.This article will gem the internal control information disclosure of listed companies in China as the research subject, the quality of the analysis of the internal control information disclosure and the influence of related factors, and generalizes the basic concept of involving and clear, using the principal-agent theory, the signal transmission theory and information asymmetry theory as the instruction, with authenticity, timeliness and completeness of three levels as a starting point, to design a set of accord with China’s gem listed company’s internal control information disclosure quality evaluation index, specific research in the process of using descriptive statistics analysis, multiple linear regression analysis and correlation analysis method on the evaluation and analysis.In evaluating the gem listed companies in our country in the process of internal control information disclosure quality, this article uses the ICIDQI is on behalf of the explained variable. In determining the explanatory variables in the process of the main combination of enterprise governance structure, financial situation and other factors, such as auditors and selected from the nine variables. On the basis of the established is applied to the analysis of the gem listed companies in our country internal control information disclosure quality of regression model. Combined with empirical research method of in-depth study. ICIDQI has a direct relationship with many factors, mainly including: corporate profitability, the board of directors meeting times and resist risk ability was significantly positively related; A negative correlation with: chairman of firm growth, whether concurrently general manager; At the same time the research summarizes several factors and ICIDQI no connection, its respectively including the proportion of independent directors, ownership concentration degree, accounting firm reputation, reputation, the types of audit opinions and so on.Finally, combined with the actual situation of the gem listed companies in China, analyzes the main problems of the link of information disclosure, and with the company’s internal control information disclosure were summarized, relevant related factors. On the basis of set up perfect internal control information disclosure system; Specifications gem internal control information disclosure of listed companies, perfect the system of internal control information disclosure of listed companies, the gem to build the gem in our country enterprise internal control information disclosure regulation system, improve the accountability mechanism, at the same time, also want to perfect the governance structure of listed companies, in order to satisfy the basis of internal control disclosure of information environment.