上市民营企业内部控制信息披露影响因素研究

本文运用在沪市直接上市的民营企业2009-2011年的年报数据,运用内容分析法构建了内部控制信息披露指数,同时从公司治理角度选择了5个可能的影响因素,实证检验了其对内部控制信息披露的影响程度,旨在为我国上市民营企业内部控制信息披露机制的完善提供建议。

The Research about Influencing Factors of Internal Control Information Disclosure in Listed Private Companies

This paper uses the 2009-2011 annual report data from the enterprises listed on Shanghai Stock Exchange,and by using the method of content analysis to build the internal control information disclosure index.At the same time,this paper selects five possible influencing factors from the corporate governance’s perspective and empirically proves the degree of influence of internal control information disclosure,and provides recommendations for the improvement of internal control information disclosure mechanism of listed private enterprises in China.