中小企业板块上市公司内部控制信息披露影响因素分析

当前，我国中小企业上市公司总数和融资额都已经初具规模，但是，在信息披露方面由于受多方面因素的影响，内部控制因素突出，所披露的信息具有其特殊性和局限性，不同于主板市场。通过选取2008年在深圳证券交易所上市的中小企业板块作为研究样本，对研究样本的公司基本制度与公司治理特征、中介机构和财务特征对信息披露的影响程度进行多元线性回归分析，其结果表明，股权集中度、管理层持股比例和监事会会议次数显著影响信息的披露程度，是上市公司对信息披露实施内部控制的主要因素，其他因素并不能发挥显著影响作用。

An Analysis of Influencing Factors of Internal Control Information Disclosure in Listed Companies of Small and Medium-sized Enterprise Board

Now,the total number and financing volume of listed companies in Chinese small and medium-sized enterprises have begun to take shape,but influenced by many factors in information disclosure,the internal control factor is serious,and the information disclosed is special and limited,different from main board market.Taking listed small and medium-sized enterprises board in Shenzhen stock exchange in 2008 as researching samples,this paper takes multiple linear regression analysis on the basic system and governa...