Research On The Influence Of Corporate Governance On The Quality Of Internal Control Information Disclosure

The internal control is an important enterprise internal management mechanism,while ensuring the stable and orderly development of enterprises played a major role,the corporate governance is the core of modern enterprise system,is the co governance of stakeholders,stakeholders involved in the distribution of rights and responsibilities and balance.Corporate governance has a direct impact on the quality of internal control information disclosure.In order to establish a effective internal control system,it is necessary to have a good external environment.In essence,there are two internal and external boundaries of information disclosure.laws and regulations determines the external boundary,the corporate governance structure determines the internal boundary.Therefore,only effective and reasonable corporate governance structure will improve the quality of internal control information disclosure,so that its internal control play a better role.It is found that the poor quality of internal control information disclosure is the direct cause,and the problem of corporate governance is the root cause.At the same time,the quality of internal control information disclosure will also affect corporate governance.It is like a mirror,reflecting the advantages and disadvantages of the governance of listed companies.It can be seen that there is a strong interaction between corporate governance and internal control information disclosure.Therefore,based on the relationship between internal control and corporate governance,this paper expounds the concept of corporate governance,internal control information disclosure,The research object of this paper——the theory of internal control information disclosure and the characteristics of information technology companies,and then analyzes the characteristics of corporate The relationship between governance and the quality of internal control information disclosure and the factors that affect corporate governance.On the basis of previous studies,under the premise of adhering to the construction principle of information disclosure quality evaluation system,from the internal control information disclosure three main Quality characteristics of timeliness,integrity,reliability,combined with the particularity of the information technology industry,selected a targeted two or three indicators,and the use of analytic hierarchy process to determine the weight of two or three indicators,try to build the evaluation information The system of internal control information disclosure quality in technology industry.This paper analyzes the influence of corporate governance on the quality of internal control information disclosure by empirical research.After analyzing the hypothesis,selecting the sample data,determining the variables and the model,the descriptive statistical analysis,the correlation analysis and the multiple linear regression analysis are found.In general,the quality is not high,there is a serious form of disclosure,the incentive effect is not good,and the management of the disclosure is not strong and other issues,and then the causes of these problems from the enterprise itself and the government point of view of the depth of analysis,The corresponding recommendations.