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Since Enron exposure, after another outbreak of global communications, the World Communication and a series of internationally renowned company financial fraud scandal, to enable investors to realize that an investment value of companies not only have a good operating results and prospects for development must also have a complete, reasonable and effective internal control system. Securities market in China, there is the same problem, Joan source from a few years ago, Zhengbaiwen Yinguangxia huge loss of China Aviation Oil to December 2004, all exposed the listed company's internal control weaknesses and internal control The lack of information disclosure. Therefore, the internal control information disclosure system, and effective research has very necessary practical significance: the protection of investors, the investors can learn about the company's internal control design is perfect, effective implementation, in order to determine the results of operations and the company forecast the potential for future development; improve the management authorities internal control awareness and promote the management authorities to improve internal control; provide the necessary information in accordance with regulatory authorities; public use the individual main operating results and financial condition and other relevant information for a variety of decision-making. Our internal control theory study compared the rise of the West compared to the forties of the last century, the late start, but since the proposed by theorists from the government to pay sufficient attention and concern. This mainly includes two aspects, on the one hand, the laws and regulations frequently introduced, on the other hand, the business community tried to gradually establish a sound internal control system through the use of the COSO Report, to achieve international standards. Introduced in 2002, requiring commercial banks to establish good corporate governance and risk monitoring system of commercial banks' internal control guidelines, requiring commercial banks to the integrity of the system of internal control in the annual report, and effectiveness necessary instructions and certified public accountant to evaluate the internal control system. But this time only for commercial banks and other financial institutions' internal control mandatory information disclosure, and is not bound by the general listed companies. Until July 2006, the Ministry of Finance initiated the establishment of the \Exchange, the Shenzhen Stock Exchange listed company internal control guidelines fishes generally listed company's internal control information disclosure mandatory requirements, since our internal control information disclosure from the voluntary disclosure into the mandatory disclosure. As the author puts forward the \measurement methods. Give internal control information disclosure quality 'definition, must start with the definition of \weight, length, size, or the other nature. \\people, etc.), express or implied need for capacity characteristics integrated features include the \The basic characteristics of the quality of information disclosure requirements to make disclosure of internal control should have information on the decision-making of investors and other users of information useful, available from the time of the disclosure, the disclosure of the number of the disclosure level three dimensions to considerations about the quality of the internal control information disclosure the measurement method, mainly two types, one is the rating of the authority; Another approach is the use of content analysis, that is, by the way of collecting data, the non-quantitative disclosure of information in accordance with the quantitative criteria to get quantitative scores as Standard \u0026 Poor's currently no similar the CIFAR like authority comprehensive rating information disclosure of internal control, while the Shenzhen Stock Exchange of information disclosure evaluation is not completely into the listed companies to disclose the substance of the information, and the Shanghai Stock Exchange in recent years, no conduct the evaluation, so the papers listed company internal control study of the quality of information disclosure, the Shenzhen Stock Exchange's evaluation results are difficult to be applied directly Therefore, the proposed content analysis, by building the scale of the internal control information disclosure project, examine the internal This article control the quantity and quality of information disclosure level two dimensions, calculate the internal control information disclosure quality index to measure the internal control quality of information disclosure of listed companies in the manufacturing sector. focused on 2006 after the implementation of the listed company's internal control guidelines years of manufacturing listed companies in Shenzhen and Shanghai City internal control information disclosure quality empirical research. selected 15 factors from the basic situation of the company, corporate governance, financial condition and other aspects, this article uses content analysis, from the public disclosure of the company Report of the Supervisory Committee of the annual report and management's statements in the prospectus, the management of the internal control self-assessment, CPA to the internal control assessment report and its concluding observations and listed companies publish separate internal control self-assessment four carriers in the report, the contents of substantive depth to build internal control information disclosure quality index, in order to build a listed company's internal control information disclosure quality model. collected 532 samples, by using SPSS16.0, descriptive statistics, correlation analysis, analysis of variance, multiple linear regression analysis to test the model. empirical results show that: through on correlation test, the frequency of meetings of the Board, the number of meetings of the Board of Supervisors, \number, place of listing (in Shenzhen or Shanghai stock market), the degree of financial leverage, asset size, the nature of the controlling person within the manufacturing industry listed company to control the quality of information disclosure was significantly associated variable correlation coefficient of not greater than 0.5, it may be In order to test the multicollinearity problem, forced into law (Enter) explanatory variables Tolerance values ??are large enough, there is no serious multicollinearity among the explanatory variables. regression as explanatory variables included in the model. coefficient is not zero, the model is valid explanatory variable by t-test, but not high goodness of fit of the regression model for further screening variables adjusted goodness of fit of the model, the use of a self-eliminated variable method (Backward Delete), results showed that the regression equation can be explained from the point of view of the selected variables within the listed companies to control the level of quality of information disclosure. multiple linear regression to prove that the model meets the conditions, as well as validation samples the presence of heteroscedasticity, through residuals is to validate the model variance sexual normality normality test, I used to draw a histogram of the residuals results basically in line with the normal distribution of the residuals, residuals are distributed in a straight line up and down to meet the basic conditions of the multiple linear regression model, the model has a certain representative main contribution of this paper: 1, I proposed the concept of \definition, defined the concept of \The disclosure of information is more qualitative research, quantitative research few and far between, and more descriptive statistics, this study uses the acquired sample data, by building a multiple linear regression model, the internal control information disclosure quality and its influencing factors, empirical research has a certain contribution to the internal control information disclosure of in-depth research of empirical later. 3, in consideration of the internal control information disclosure level, previous research \assignment, described from the system deficiencies and improve the management authorities, the Board of Supervisors, the Board of Directors, CPA whether the evaluation report issued examine the internal control information disclosure quality 'table, by the Board of Supervisors of the Company's annual report report and management's statement, the prospectus in the management of the internal control self-assessment, the CPA to the internal control assessment report and its concluding observations and listed companies publish separate internal control self-assessment report these four carriers, content analysis, rated the quality of information disclosure of internal control of manufacturing listed companies. This evaluation of internal control information disclosure \4 Finally, I gave birth to the introduction of listed company's internal control information disclosure quality standards, strengthen internal control information disclosure regulation, improve the implementation of the internal control information disclosure rating related proposals from as soon as possible \
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