Research On The Current Status Of Chinese Sme Board Listed Company’s Internal Control Information Disclosure

Internal control information disclosure will improve company management, help investors make decision, promote the effective operation of capital market and so on. As SME board listed company is a vital force in the national economy, the research on its present situation of internal control information disclosure has important theoretical and realistic significance. This paper studies SME board listed company’s present situation of internal control information disclosure, using the sample of100SME board listed companies of Shenzhen Stock Exchange in2007. We use the Analytic Hierarchy Process to design the evaluation system, quantize the indexes by evaluating them form1to5points and use Entropy Weight Method to determine the weight. Then we analyze the evaluation results by descriptive statistics and industrial comparison. The research suggests that the internal control information disclosure of SME board is at a lower level on the whole, among which the public environmental protection industry, scientific research and service industry and mining industry perform better. We will further analyze the cause of existing problems and put forward corresponding suggestions for improvement.