上市公司内部控制信息披露影响因素分析-会计学专业论文.docxVIP

II II Abstract From Enron event of United States occurred in 2001, to the global financial crisis happened in 2008, A series of business failure case displayed the weakness of the enterprise internal control . The congress of U.S. issued the “Sarbanes-Oxley Act” in 2002 which forced listed companies to disclose the information of internal control .Respectively, Europe and Japan also presented a detailed internal control requirements. Two Stock Exchanges of our country successively issued “Listed Companies Internal Control Guidelines” in 2006. “Internal control basic criteria”, issued in 2008, formally put forward the mandatory requirements of disclose the internal control information. This paper applies efficient market theory, information asymmetry theory, signal transfer theory and principle-agent theory to research and analysis the importance of internal control information disclosure and the significance of mandatory disclosure. This paper clarifies that internal control information disclosure can relieve the contradiction between the principal and agent, protect the rights and interests of stakeholders in a certain extent, appear signals of enterprise operation good. This paper mainly, from the basic characteristic and the corporate governance structure points, eight aspects, researches the influence factors of internal control information disclosure. This article adopts content analysis, combined with “basic norm of internal control” and “internal control supporting guide, and builds internal control information disclosure rating scale. It can divide internal control information disclosure into seven secondary indexes and twenty-six third-order index. Then writer collects the listed company annual reports, internal control self-evaluation reports, auditing reports, and scores according to the rating scale. This paper makes an empirical research with score of internal control information disclosure, based on 75 A shares listed on the main companies, which was i