对2008年我国沪市854家A股上市公司自愿披露内部控制鉴证报告的影响因素进行实证研究.研究发现:公司规模、行业门类、当前状态、股权集中度对公司自愿披露内部控制鉴证报告具有显著影响;股票种类、上市时间、盈利能力、董事会规模、审计意见对公司自愿披露内部控制鉴证报告的影响次之;而公司成长性、融资计划以及是否违规对公司自愿披露内部控制鉴证报告的影响较弱. This paper makes an empirical study on the influencing factors of voluntary disclosure of internal control assurance report of 854 A-share listed companies in Shanghai Stock Market of China in 2008. The study found that: the size of the company, the type of the industry, the current status and ownership concentration have significant effects on the voluntary disclosure of the internal control assurance report The influence of the type of stocks, time to market, profitability, size of the board of directors and audit opinions on the voluntary disclosure of internal control assurance report by the Company was second; and the growth of the company, financing plan and whether the irregularities affected the Company’s voluntary disclosure of the assurance report on internal control weak.