Research On Disclosure Of Internal Control Of The Board Of Medium And Small Listed Enterprise

Small and medium-sized enterprises in China occupy an important stance in the business activities, of occupying Chinese GDP and contributing 60% employed.Meanwhile, devoting major efforts shape medium and small enterprises in urgently. But developing SMEs (Small and medium-sized enterprises) need capital to support, the unimpeded margin outlet will develop to lay solid foundation for SMEs, China try to circulate SMEs board from 2004, the margin is in good shape, opened widely the margin outlet of SMEs, and favoring the SMEs was the shapes of particularly high new technique businesses. However, repeatedly delivering for the last few years of company finance scandal events and gobble up global financial crisis, make the investors pay attention to the condition of business internal control come into operation, especially the internal control information of public companies disclosure.This paper launches the internal control information of SMEs board quoted company disclosure search according to this back ground research SMEs board in the Year 2006-2009's internal control information disclosure, contrast SMEs board and the master leaf of the internal control information disclosure conditions and do the specification studies on the internal control report of SMEs board. The substantial evidence that the disclosure impact factor of the internal control information of SMEs board compulsive information disclosure is worth of with company studies.This paper is totally divided into six fractions; the first part is pointed out the thinking way of this paper search. Second part is that elaborated the conceptual framework of internal control and internal control information disclosure. The third part is that introduced the SMEs board quoted company internal control present condition in detail. At the same time, pass the concrete condition of the concrete introduction SMEs board quoted company disclosure internal control report. The number four-part analyze the factor of effecting the internal control information of SMEs board quoted company disclosure. The fifth part elaborates this paper searching of main conclusion. Finally, by evidence study and the specification study of SMEs board, giving the suggestion of disclosure of the substantial contributes to improving SMEs board, and proposes textual scarcity of sectionTo sum up, four points of innovation and contributions is given. As follow: Firstly, the data age of selection more new than others', sample selection of listing tectonic plate for SMEs board. Secondly, proposed internal control information of disclosure is worth of with company of relation pattern. Thirdly, the policy suggests combining native state of the nation and the authorities'search. Fourthly, the specification search on different industries and the different ages.This paper is laid particular emphasis on evidence study, assist it to specification study, at the same time, the search method that the character description combines together with chart to draw a conclusion:The company scale, company lever and company in the black horizontal, stock equity agglomeration degree, investors of SMEs board quoted company holds a ratio and deluxe supervision layer to hold a ratio to all effect an internal control information disclosure horizontal, but stock equity agglomeration degree, internal control information disclosure index and company lever and investor's holding a ratio will effect company worth.