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.

摘要： 本文选取2012-2013年深沪上市公司的数据样本，构建Logit回归模型，实证分析上市公司内部控制报告披露的影响因素。结果发现：公司的规模、财务状况、融资动机、是否设立审计委员会与内部控制自评报告正相关，与公司经营的复杂度负相关。内部控制审计报告的影响因素与内部控制自评报告基本相符，同时还与资产回报率和是否为国有产权性质呈正相关关系。