The Effect Of Internal Control Disclosure

In recent years, the listed companies of our country pay more and more attention to the role of internal control in enterprise management. The effective internal control can reduce the enterprise fraud happening, but also can improve enterprise’s operation efficiency. Internal control information disclosure may strengthen the managers of the enterprise internal control consciousness. Therefore, the internal control information disclosure influence factors has strong theoretical and practical significance.This paper reviews the internal control theory and the development of the system, this article summarized the information disclosure of internal control influence factors and economic consequences research literature, on this basis, the Shanghai and shenzhen A shares in textile and garment industries listed companies as research samples, voluntary disclosure from the enterprise internal control self-evaluation report and internal control self-evaluation report voluntary audit the two point of view, the empirical investigation the enterprise internal control information disclosure of the influencing factors. The study found that:Company financial characteristics and governance structure will be to the enterprise internal control information disclosure influence behavior. In particular, the enterprise internal control information disclosure and asset-liability ratio has significant negative correlation, namely asset-liability ratio is higher, the enterprise have no tendency to voluntary disclosure of internal control self-evaluation report; The enterprise internal control information disclosure and agency cost is a significant negative correlation, namely the agency cost is higher, the enterprises have no tendency to voluntary disclosure of internal control self-evaluation report; The enterprise internal control information disclosure and the first big shareholders than accounted for a significant positive correlation, the higher the proportion, the enterprise the tendency voluntary disclosure of internal control self-evaluation report and voluntary audit internal control self-evaluation report and foreign disclosure; The enterprise internal control information disclosure and shareholders proportion of checks and balances is a significant positive correlation, and the higher the proportion of the shareholders, the voluntary disclosure of internal control of enterprise tendency self-evaluation report, the voluntary audit internal control self-evaluation report and foreign disclosure are also more likely to have. This paper research on strengthening enterprise internal control information disclosure regulation, improving internal control quality level provides theoretical foundation and empirical evidence.