Studyof Relationship Among Enterprise Ethics Construction Level,Internal Control And Financial Reporting Quality

One of the major characteristics of stock market is virtual,which means it dependents on information more than other trading markets.As the public does not participate in business activities,acquaintance of the enterprise depends heavily on the information disclosure of enterprises,andas an important channel to disclose the operating conditions of enterprises,financial statements is the bridge between the listed companies and the outside world.The quality of financial reporting disclosure of listed companies has a direct impact on the investment decisions of investors and the public,and it affects the fair and effective stock market transactions.To improve quality of disclosure,we need not only constantly improve the relevant laws and regulations of our country,but also regulation and ethical constraints.Therefore,this paper quantitative measure the level of construction of Shenzhen 222 listed companies of enterprise ethics from the humanistic ethics construction,social ethics construction,environmental ethics construction by content analysis method.Then,the multiple regression analysis is made on the enterprise ethics construction,internal control and financial reporting quality,in order to understand the status of China's enterprise ethics construction,and improve the quality of corporate financial reporting disclosure recommendations.The results show that the current level of corporate ethics construction in China is uneven,the data standard deviation is about 10,still need to continue to improve our enterprise to enterprise ethics construction.The level of enterprise ethics construction and internal control plays an important role in the quality of financial report disclosure,the ethics construction and internal control is better,the financial reporting quality is better.The enterprise with larger size and lower asset liability ratio has better quality of financial reporting disclosure.At the same time,the internal control in the enterprise ethics of financial reporting disclosure plays a part intermediary role in affecting the quality,the mediating effect is 14.4%.Therefore,enterprise ethics construction not only can directly promote the quality of disclosure of financial report,also can promote the quality of financial report by improve the quality of internal control.So,our enterprises should pay great importance to the construction of enterprise ethics.