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1、哈尔滨工业大学管理学硕士学位论文AbstractAstheprocessofglobalizationaccelerating，Chinesemarketeconomyismoreandmoredevelopment.Thenumberoflistedcompaniesiscontinuousexpansion.Theproblemoflistedcompaniesinternalregulatoryisappearing.FinancialfraudcasessuchasEnronandtheworld'scommuni
2、cationscompanyoccuredinforeigncountries.IndomestictherearealsoCNOOChugelossesevent,Lamsharesevent,Guangxiaevent.Financialfraudcasesexposedtheinternalcontrolproblemofthelistedenterprises.Thisdealtaheavyblowtothebeliefsoftheinvestors.Itismoreandmoreimportanttosuperv
3、isethelistedcompany'sinternalcontrol.Forthis,AmericaissuedtheSOX.Itforcedthelistedenterprisesthatdisclosuretheirinternalcontrolinformation.AndChinesegovernmentalsoquicklyissued"thebasicinternalcontrolnormsforenterprises".Thismarkedthatenterprisesinternalcontroliso
4、napathtogovernmentregulation.Thepaperisbasedoninternalcontrolinformationdisclosure,westudyonthelistedcompany'sinternalcontroldisclosurelevelinfluenceonenterprisevalue,andtodrawlessonsfromtheinformationdisclosureofinternationalinternalcontrolguidelines,andputforwar
5、dsomeproposalsabouttheinternalcontroldisclosureforlistedcompanies.First,weusedlistedenterprises’disclosureinformationofinternalcontrolastheresearchobject.Bsedonstudyingthetheoryofinternalcontroldisclosure,theevaluationoflistedenterprises’internalcontroldisclosurei
6、sdividedintothreedimensions,includingintegrity,transparencyandquality.Intheevaluationoflistedenterprises’internalcontroldisclosureintegrityweestablishedcomprehensiveevaluationindex,including16refiningindicators.Secondly,westudytheenterprisevalueevaluationmethods,w
7、eusedprincipalcomponentanalysismethodtoevaluatelistedcompanies’svalue.Webuidenterprisevaluecomprehensivefunction.Aftertheseresearches,westudythatinternalcontrolinformationdisclosurelevelinfluenceonenterprisevalue,putforwardtheinternalcontroldisclosurelevelhasposit
8、iveeffectoncorporatevalue.Thispaperestablishesthemultivariatelinearregressionmodel,usingthestepwiseregressionanalysismethodtotesttherelationshipbetweeni
