The Study On Factors Of T Disclosure He Quality Of Listed Company Internal Control Information On The Belt And Road Plate

Since 1990 s,a series of accounting scandals and violations have a great impact on the world economy,but also led to the community's attention to the internal control of enterprises.The United States promulgated the "Sarbanes Oxley Act",our country has introduced the behavior of internal control information disclosure system and many regulations to regulate listed companies,and gradually formed the norms of internal control system composed of "basic norms" enterprise internal control and related guidelines.In this context,it is necessary to study the factors that affect the level of information disclosure of internal control of listed companies.In this paper,the Shanghai and Shenzhen two city "The Belt and Road" concept of listed companies as the object,first to the company's internal control information disclosure were descriptive statistics,summed up the problems;then set up 15 hypotheses from the four aspects of corporate governance,operating conditions and external audit,internal control organization security company,basic features,and uses the method of content analysis on the quality of information disclosure of internal control score of Sample Firms,and finally through the correlation and regression analysis were used to study the effects of various factors on the quality of information disclosure of internal control,and proposes relevant suggestions based on the conclusion of the study.According to the descriptive statistics,our internal control information disclosure "The Belt and Road" listed companies overall status has improved,but the presence of internal control self-assessment report is not a basis for evaluation,the content is not comprehensive;the independent director and the board of supervisors independent opinions and audit unit appraisalopinions disclosure force is a little,the quality is not high;the defects of internal control and rectification measures of disclosure is not attention,formality and other issues.Regression analysis shows that the real estate listed company's internal control information disclosure quality of listed companies and the "four committee" establishment of earnings and a significant negative correlation with the rate of company assets and liabilities,whether to hire external assistance and advisory unit of asset size was positively correlated with equity in moderate,managerial ownership,chairman and general manager of two positions,rate of return on net assets,inventory turnover rate,net cash flow from operating activities per share,audit opinion,audit authority,internal control team is familiar with the business department staff,absorption of the implementation of internal control leader is the chief financial officer or person in charge of the audit Department,companies and other factors had no significant correlation.According to the empirical results,this paper summarizes the conclusions of the study,and puts forward relevant countermeasures from three aspects of the regulatory authorities,the listed companies and investors.