房地产上市公司内部控制信息披露对公司绩效影响分析.pdf

万方数据 Subject : Research on the internal control information disclosure and company performance for the real estate listing corporation Specialty : Accounting Name : Li Yonghui (Signature) Instructor : Li Wenqin (Signature) ABSTRACT In recent years, Chinas listing Corporation have financial scandals, the incident has fully exposed the weakness of internal control. Therefore, in order to regulate the listing Corporation information disclosure of internal control, the relevant departments issued a series of laws and regulations. In 2006, the Shanghai stock exchange and the Shenzhen stock exchange has issued guidelines of internal control listing Corporation, 2008 issued the basic norms of internal control, together with the 2010 promulgated the enterprise internal control supporting guidelines, work together to build the internal control standard system of Chinese listing Corporation. Information disclosure is experiencing the transition from imperfect to perfect the internal control of the listing Corporation, but the listing Corporation internal control improve the quality of information disclosure can really bring value for the enterprise, real estate listing Corporation information disclosure level and can really improve the performance of the company? In this paper, through the establishment of information disclosure of internal control evaluation system to measure the quality of the real estate listing Corporation, research on the internal control information disclosure quality on the impact of the listing Corporations performance t