Abstract: Abstract: This paper selects 2012-2013 Chinese listing Corporation data samples, construct Logit regression model, empirically analyze the influence factors of the internal control report of the listing Corporation. The results show that the scale of the company, the financial position, the financing motivation, and the establishment of audit committee are positively related to internal control self-assessment report; those are negative correlation to company's management of the complexity. The influence factors of internal control audit report is basically conform to the self-rating report of internal control, at the same time also with the return on assets and whether it is a positive correlation between the state-owned units.