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本文分析了我国上市公司内部控制信息披露的基本理论,在理论基础上选取合理变量,构建最小二乘回归估计模型,实证研究结果得出ROA系数为4.987,说明盈利能力越好的上市公司,越倾向于选择公司内部控制信息的披露;SJYJ系数为1.032,说明年度财务报告不存在质量问题的上市公司,对内部控制信息披露的积极性越高;ST的系数为-0.56,说明越是中国证监会特别处理的上市公司,选择公司内部控制信息披露的动力就越存在不足现象。另外,上市公司规模和控制权均对上市公司内部控制信息披露不产生影响。
This paper analyzes the basic theory of information disclosure of internal control of listed companies in our country, selects reasonable variables on the basis of theory and constructs least squares regression estimation model. The empirical research results show that the ROA coefficient is 4.987, indicating that the better the profitability of listed companies, the more Tend to choose the disclosure of internal control information; SJYJ coefficient of 1.032, indicating that there is no quality problem in the annual financial report of listed companies, the more positive the internal control information disclosure; ST coefficient is -0.56, indicating that the more the China Securities Regulatory Commission Special handling of listed companies, the choice of internal control information disclosure motivation, the more there is insufficient. In addition, the size and control of listed companies have no impact on the internal control information disclosure of listed companies.