关于农业上市公司内部控制信息披露质量研究.pdfVIP

露质量有显著性影响。2010—2012 三年的实证结果表明：第一大股东性质、董事长是 否兼任总经理和上市地点在 5%的水平下对农业上市公司内部控制信息披露质量产生显 著性影响，股权集中度和管理层持股比例在10%的水平下对农业上市公司内部控制信息 披露质量产生显著性影响。 关键词：内部控制 内部控制信息披露 内部控制信息披露质量 II Abstract British famous historian Arnold Toynbee had a famous saying:”From a county to a nation ，its decline is often started from the internal forces ，external forces are only the final blow before its decline.”So is the rise and fall of an enterprise. The internal control system is the inevitable outcome of the modern enterprise management. The external management environment is the external cause during the development of enterprises. Business management, including internal control system, is the internal cause during the development of enterprises and internal factors play a decisive role. In order to further improve the internal control system of companies that are listed, countries have enacted various laws and regulations. Such as, on July 30, 2002, the United States announced the fa mous Sarbanes-Oxley Act , Shanghai and Shenzhen stock exchange in 2006 issued “Guidelines for internal control of listing Corporation” respectively. In 2008, the ministry of finance and other four ministries Issued the Basic norms of internal control together, in 2010 they issued the “Supporting internal l control guidelines” together. Many of them are on internal control information disclosure （Abbreviation ：ICID ）of listed companies. ICID draws much attention from academia and the broad masses of investors after financial information disclosure. This article explores the overall situation of agriculture public listed company’s ICID and found problems, and further