Empirical Research On The Factors Influencing Information Disclosure Of Internal Control

Internal control information disclosed is one of great concern of research into the subject on theoretical and practical circles at home and abroad in the current. 2008 as the outbreak of a global subprime crisis is a year of the most severe situation, ministry of finance, securities, the auditing, the banking regulatory commission, circ have jointly issued <the enterprise internal control basic norm> can or not effective execution, in the northeast of China listed companies of establishing and perfecting internal control can effectively evade market risk, need to make a systematic analysis and research on internal control information disclosure.This paper selects the northeast 2008-2009 in Shanghai stock exchange and Shenzhen stock exchange a-share listing for trading of listed company annual financial reports as research object, by using descriptive statistics analysis, correlation analysis and multivariate linear regression analysis to statistical analysis method in the northeast of China to influence the listed company's internal control information disclosure factors: the company size, solvency, profitability and listing destination etc feature variables were discussed. Study found, solvency, profitability and current shareholding percentage and internal control disclosure degree significant positive correlation. And equity concentrations of internal control information disclosure degree have greater degree of influence. In addition, the largest shareholder, the audit committee is set, public accounting firms listing destination with internal control disclosure degree of correlation and expected hypothesis instead.This research conclusions include the following: (1) actively establish internal control concept, consciously manage their control of resources, in order to make the company as a whole resources to obtain the most effective utilization; (2) how to establish method linkage system, to some extent, guarantee specifications for implementation of professional and operability, be helpful for unity and standardization of the listed company's internal control information disclosure of the concrete work, (3) strengthen the external supervision environment, the internal control disclosure degree depends largely on the legal mechanism consummation degree and its implementation effect.