The Correlation To Company Governs With The Internal Control System In Accounting Information Disclosure

In this research, I focus on180home motherboard enterprises in2010, accordingto the11internal accounting control standards promulgated by the ministry of finance,by constructing project, using content analysis to score the report of internal controlself assessment, then concludes that index of internal accounting control informationdisclosure.From the angle of internal and external management, I’ll analyse the influence oninternal accounting control the of information disclosure from company governance,discusses the internal management, including internal equity incentives; internalsalary incentive; internal management independence; internal meetingfrequence,internal evaluation opinions.This research discusses the exterior governance,concretely speaking, it includes external market management, external socialmanagement, and external supervision management from8companys,and analyze theinternal and external management factors which may influence the internal accountingcontrol information disclosure.From my study,it can be concluded that internal accounting control informationdisclosure is ralated to internal management independence, Internal evaluationopinions, reputation, lead underwriters audit opinion type, the rule of law level index,external social governance; and external supervision management.It is not related toother factors,such as external market management, internal salary stimulas, internalStockholder’s rights drive.Finally, from the angle of the internal management and exterior governance ofthe corporate, this research puts forward some suggestions to improve the quality ofinternal accounting control information disclosure.