Abstract: 【Purpose/significance】Studying the driving factors of information disclosure violations of listed companies and giving tar⁃geted prevention and governance will help to improve the market credibility of listed companies, protect the interests of investors, im⁃prove Chinese information disclosure system, and promote the healthy and stable development of the securities market.【Method/pro⁃cess】Taking the information disclosure violations of listed companies as the object, through the deconstruction of internal and external factors, this paper analyzes the driving factors behind their violations, so as to improve the attention of listed companies to information disclosure and alleviate the current situation of frequent information disclosure violations.【Result/conclusion】The results show that
the driver structure model of information disclosure violations includes five levels and three levels. The superficial factors include the internal control standard system, the positioning of internal audit institutions, the importance of internal control, asset scale, asset li⁃ability ratio, net income per share and return on net assets. Middle tier factors include ownership structure, shareholders' meeting,board of directors, board of supervisors, independence of audit institutions, quality and responsibility of auditors, economic environ⁃ment, degree of competition, and tax intensity. The fundamental factors include policies and regulations, securities market supervision,punishment by CSRC and media reports.【Innovation/limitation】By deconstructing the structural relationship of the reasons for the vio⁃lation of information disclosure of listed companies, this paper explores the structural, systematic and hierarchical reasons that affect the occurrence of their violations,which need to conduct empirical research and quantitative analysis on the mechanism between the in⁃fluencing factors.