Research On The Influencing Factors Of Internal Control Information Disclosure Of Listed Companies On The GEM

Silver metal,such as the occurrence of financial fraud case reflects the importance of company internal control system and the disclosure of information management system,design and operation of internal control is effective or not directly affects the operation and management and the survival and development of the company,but internal control information disclosure quality can directly affects the validity of company internal control system.Most of the growth enterprise market listing company in our China is a high-tech company,its low barriers to entry,the risk is bigger,the internal control system is imperfect,so the disclosure of which directly influences of the country's capital market development.At the same time the growth enterprise market of our country starts relatively late,all sorts of institutional system and legal norms are not perfect,and belong to voluntary disclosure of internal control disclosure of information,it improve the listed companies on the trading platform that the internal control information disclosure is the possibility of false information,so the study of internal control information disclosure of the growth enterprise market has the vital significance.At first,this paper expounds the internal control,internal control information disclosure,and the gem capital market related theory,and then introduces the present situation of internal control disclosure of information in the gem market in China,after using SPSS17.0 and Excel analysis software for 2010-2010,97 gem listed company information disclosure of internal control influence factors in the empirical analysis,finally find the problems of the gem listed company information disclosure of internal control and provide improvement measures.