Study On The Influencing Factors Of Information Disclosure Of Internal Control Of Listed Mining Companies In China

With the rapid development of the national economy,the daily prosperity of the capital market,the people's willingness to invest year by year.Since the beginning of this century,the international information fraud has become endless,causing widespread concern at home and abroad academia.The use of capital market resources is reasonable,smooth or not with the internal control of information related to rest.The disclosure of internal control information will not only allow external information users to understand and implement the supervision power of enterprises,but also enable enterprises to improve their internal control system.This requires China's listed companies to actively publish internal control information to improve the quality of disclosure,improve the mechanisms and regulations to maintain a stable and orderly development of the market.Mining industry is an important cornerstone of national economic development,the national economy to develop,naturally inseparable from the loss of mineral resources.However,although the times continue to progress,increasingly strong scientific and technological strength,but the mining industry has emerged as "Yin Cheng Mining" and the like shock the world's accident.This directly reveals the mining industry in China's internal control construction defects.The mining industry is imperative because of the safety of personnel and the special status of the national economy,the complete internal control and the active publication of internal control information.Based on the theory of the previous research,this paper starts from the theory of internal control information,combines the achievements of experts at home and abroad,selects the annual financial report of 2011-2015,the self-evaluation report and the report of the board of directors as the research sample,using different analysis ways to internal control information disclosure of the influencing factors to do empirical research.Through the inquiry,it is found that the enterprise income level,the scale of operation,the nature of the enterprise and the reputation of the audit firm are positively related to it;the degree of liability is negatively related to it;and the business quality of the enterprise and the proportion of independent directors have not been tested.At the end of the paper,the author puts forward some suggestions from the perspective of government,enterprises and stakeholders in view of the present situation and the shortcomings of the development of mining industry in China.And provide some analysis basis for improving the internal control information disclosure of the listed companies in the national mining industry,and improve the disclosure quality and improve the system to make reference.