Empirical Research Of Factors Influencing On Quality Of Information Disclosure Of Internal Control For Listed Companies From Hebei Province

Recent years, the listing Corporation in China the disclosure of internal controlinformation to formulate corresponding policies, to the enterprise internal control informationdisclosure plays a certain norms. But there are still inadequate disclosure of informationcomplete situation in China’s capital market, the disclosure of internal control information isnot clearly defined, the lack of enforcement of the state power company, cognition andunderstanding of control is not uniform, resulting in China’s current information disclosure ofinternal control system is not very good throughout the implementation.This article is to study and analyze the overall situation of listed companies in HebeiProvince disclosure of information by way of empirical research. And empirical results as thebasis for information disclosure of listed companies in Hebei Province, the problems areanalyzed, and ultimately give suggestions.In the study, this paper by way of empirical research and normative research to carry out,to the A-share listed companies in Shanghai and Shenzhen stock market listed companies inHebei Province,2010,2011,2012three years of data as a sample, by SPSS18.0software toolsto analyze the impact factors of listed companies to disclose.For the disclosure of relevant research at home and abroad were introduced, and theanalysis of the status quo at home and abroad on the basis of relevant theories elaborated forthe internal control of information disclosure, and the disclosure of the background,evolution and the associated regime do a corresponding discussion. After studying the overallsituation of listed companies in Hebei Province, respectively, from the specific content of thedisclosure herein, the basic situation of internal control evaluation and information disclosureof the relevant circumstances made a thorough study, based on research, for our country,Hebei Province listed companies to disclose the related issues are described.In the course of the study, the paper by building regression models to analyze the impactof factors disclosure, and these factors as explanatory variables to SPSS1.8software tools formultivariate linear regression analysis, concluded that the location of listed companies,whether social responsibility report the size of five factors disclosure, accounting firms reputation, established "four committees" and the number of the company’s board of directorsof listed companies to disclose the impact is very important.According to the problems above, the paper finally made some suggestions, namely: thebuilding of the Board of Directors to strengthen efforts to strengthen the efforts of socialresponsibility report disclosed, the process disclosed in the company to hire the accountingfirm to conduct an audit, the importance of non financial information, relevant norms andsystems for unified disclosure, strengthen supervision and regulation to standardize the formof specific internal control information in various industries.