Empirical Research On The Factors That Affect The Quality Of The Disclosure Of The Information Of The Internal Control Of Listed Companies

Due to the internal control system is related to the objectivity and accuracy of the financial information disclosure of listed companies, more and more listed companies in China begin to pay close attention to the internal control information disclosure system. Listed companies play an important part of Chinese economy, its internal control information disclosure quality is related to the credibility of financial information disclosure, and investors in its future development and the overall form forecast and estimate of the national economy. Now the quality of the internal control information disclosure of listed companies in our country level is low, the problems mainly include the lack of disclosure initiative, not having a unified form, lack of quantitative disclosure and the disclosure content is too formal. So it is necessary for the internal control of listed companies in China to study the factors influencing the quality of information disclosure, so that we can put forward more suggestions to improve the quality of the information disclosure. At present company’s internal control information disclosure of listed in China is mostly concentrated in the field of system construction or in the form of case study to analyze the influencing factors of information disclosure of listed companies in our country. The purpose of this paper is to sum up the related factors affecting the quality of internal control information disclosure of listed companies the basis of predecessors’ research summarizes and through the questionnaire to investigate the impact on internal control information disclosure of listed company, and then put forward the relevant policy recommendations. The method of the research makes an innovation of this article, and it has a strong theoretical value.Articles in the literature review of the relevant literature at home and abroad will be briefly reviewed, respectively, from the current situation of internal control of information disclosure and internal control of listed companies on Factors Affecting Information Disclosure Quality describe two aspects. Next on internal control relevant to the concept of information disclosure has been described, mainly from the concept of internal control information disclosure and internal control factors related information disclosure quality of internal control concepts and basic theory of the three aspects are described, and on this basis, proposes the assumption of this article. Namely on internal control quality of information disclosure of listed companies and the controlling shareholders of listed companies nature, the proportion of independent directors, the board of directors and board of supervisors if two jobs in one, five factors scale the size of the Supervisory Board and the company’s assumptions. On the basis of mentioned assumptions have been relevant conclusions and presents conclusions on the basis of China’s listed companies should be made from the inside of the ownership structure, board structure and improve the external capital markets, strengthening the supervision of the relevant departments of several aspects the relevant recommendations.