海南上市公司内部控制信息披露影响因素研究

摘要：针对海南上市公司内部控制情况，文章选取2010年海南23家上市公司年度数据为样本，通过构建内部控制信息披露程度指数，研究海南上市公司内部控制信息披露程度的因素，以提高企业内部控制水平。研究表明：董事长和总经理的两职兼任导致信息披露程度低，监事会规模和内部审计部门与内控信息披露程度正相关；盈利能力越强、成长性越低、经营活动越简单、存在在融资需求，公司内控信息披露程度越强；同时披露内控自我评价报告和审计报告类型与公司内控信息披露程度正相关，且相关性表现的非常显著。但独立董事和第一大股东持股情况对内控信息披露的影响统计上并不显著。加强公司内部治理和控制，完善公司治理结构才是提高上市公司内部控制信息披露的最有效途径。
关键词：内部控制信息披露 公司治理结构 盈利能力

Electricity Consumption and Economic Growth in China
——Based on the 30 Provincial Panel Data of C-D Production Model
Abstract: In order to improve internal control standards, we selected 2010 annual data from 23 listed companies of HaiNan as samples, build index of the information disclosure of internal control, researched the influence factors of internal control information disclosure. Studies have shown that: chairman and general manager of two part-time job led to the low level of information disclosure, the size of the board of supervisors internal control and internal audit department are positive correlation with the degree of information disclosure; stronger profitability, lower growth, more simple operations,exist finance needs, the company tend to disclosure internal control information;also disclosed internal control selfassessment report and audit report type and extent of the internal control disclosure of information is relevant, and related performance is significant. However, the independent directors and largest shareholder of the impact of disclosure on internal control was not statistically significant. Strengthen corporate governance and internal controls, improve corporate governance is the most effective way to improve the internal control information disclosure. 
Key Words：Information disclosure of internal control;  Corporate Governance; Profitability

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】