Study On Internal Control Information Disclosure And Company Performance For Listed Companies Of Hebei Province

The purpose of this paper is to analyze the level of internal control informationdisclosure and company performance level status of the listed company's in Hebeiprovince, and verified the relevant between the two factors. And the main method iscombined the theoretical research and empirical research.First, the paper summarized the researches of scholars both at home and abroad onthe field, and find that the domestic and foreign scholars on this field mainly disclosure ofthe defects of internal control, revealed influence factors and the research of the voluntarydisclosure.Secondly, the paper analyzed the statue of internal control information disclosure ofthe company in Hebei province from2007to2010, according to the analysis of weatherdisclosure the internal control information, whether the information evaluated by certifiedpublic accountants and whether the internal control substantive information disclosure.Again, according to internal control information disclosure of condition listed group, theindependent sample T test parameters is proceed between different groups of theperformance, the matching sample T parameters testing is proceed between theinformation disclosure evaluation grade rise of before and after, and through the regressionanalysis verify the correlation between the two.Finally, the conclusion is that: Information transparency and company performanceare positively related, the improvement of the transparency of information, the companyperformance is better also, performance assessment rating higher in information disclosureof the enterprise and the low level of performance between enterprises are significantlydifference. Therefore, reasonable lead the information disclosure could promote the listedcompany's financial performance.