Research On The Factors Influencing China's Listed Company's Internal Control Information Disclosure

At present, the domestic and foreign theorists and practice internal control is very concerned. Has the investment value of the listed company, not only should have good business performance and development space, and to have design perfect, powerful execution system of internal control. the sarbanes-oxley act In 2002,the 2008 China "issued by the enterprise internal control basic standard" and "supporting guidelines" of the listed company intends to enhance the construction of internal control and risk prevention. Two years later, these regulations have effectively implemented? The listed company establish internal control can effectively evade market risks, and need of internal control information disclosure for the systematic analysis and research.This paper selects the Shanghai a-share listed companies 2008-2009 annual financial reports as research object, by using descriptive statistics analysis and correlation analysis and multivariate linear regression analysis method to affect our Shanghai of the listed company's internal control information disclosed factors: asset scale, the professional characteristics, discusses the audit fee and such variables as. Study found that operating performance and internal control information disclosure and not significant negative correlation degree; Financial leverage and internal control information disclosure, significantly correlative degree Control person nature and internal control information disclosure level; The audit committee whether Settings and internal control information disclosure and highly significant positive correlation degree; Audit institutions authoritative and internal control disclosure are related but no relationship between remarkable; With internal control audit opinion type information disclosure of positive correlation relationship between but not significant.Based on the listed company's internal control information disclosure empirical analysis results, obtained some constructive conclusions, fully display China's listed company's internal control information disclosure levels are low. In order to improve the current situation in China, improve the listed company's internal control information disclosure quality, and separately from the positive establish internal control concept, improve information establishment of legal relations between demand and supply, linkage mechanism, strengthen external supervision environment and pay attention to internal regulatory environment that several planes puts forward corresponding Suggestions for improvement.