| At the beginning of 21st century, a great many malignant accounting scandals have been disclosed in both domestic and aboard capital market. Investors have come to realize that a company worth investing should have not only wonderful managerial performance and promising future, but also integral, reasonable and effective internal control system. The quality of the internal control information a company discloses reflects the fact whether they have established complete internal control system and moreover it affects the judgement and decision of investors, debtors, and supervisors.At present, information disclosure of internal control in China could not satisfy investors and it's hard for investors to make proper decisions. This thesis thinks that the poor quality of information disclosure of internal control lies in the faultiness of corporate governance structure. And the ownership structure is the foundation of property right, the most crucial part of a company's corporate governance. It's most important to perfect ownership structure of China's listed companies for improving information disclosure of internal control.We put forward our concept framework based on the study situation of internal control information disclosing through positive studies and theory analysis. Firstly, this thesis summarizes the fundamental theory of internal control information disclosure. Secondly, it analyzes the conditions of current ownership structure and internal control information disclosure about China's listed companies. Thirdly, the thesis puts forward hypothesis to the theory analysis and constructs relevant models. The empirical analysis explains the correlation between ownership structure and information disclosure of internal control of China's listed companies. In the end, the thesis puts forward some advice, which is significant to improve the reforms of ownership structure and the internal control information disclosure for China's listed companies. |
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