中国上市金融企业内部控制信息披露水平研究

发布时间：2018-04-16 12:18

本文选题：金融企业 + 内部控制信息披露　；参考：《暨南大学》2013年硕士论文

【摘要】：随着金融自由化，经济全球化的到来，我国政府慢慢放松对金融市场的管制，金融创新产品不断出现，我国金融企业的风险也越来越大。内部控制信息以内部控制自我评价报告和审计报告的形式，，为利益相关者提供更为详细的公司内部治理情况、风险控制能力和管理水平等信息。机构投资者和有经验的投资者甚至可以通过企业内部控制的信息了解企业内部控制体系的完善性，执行是否有效来推断其经营业绩及财务信息是否可靠、企业抗风险的能力，进而影响自己的投资决策。对监管机构来说，金融企业内部控制信息披露水平对监管的方向有提示作用。基于以上理由，本文首先回顾了国内外关于内部控制自我评价披露和金融业内控评价披露的研究动态，找出关于金融企业内部控制自我评价信息披露的现状和不足之处，作为本文研究的出发点。其次在基于内部控制五要素构建的金融企业内部控制评价指标体系基础上，用内容分析法对上市金融企业内部控制自我评价情况进行评分，加总得出内部控制披露水平的得分，分析我国金融企业(不包括保险业)内部控制自我评价中存在的问题。接着建立内控评价水平与影响因素的作用模型，探讨影响金融公司内部控制自我评价披露水平的影响因素。最后，对金融企业自身内部控制信息披露、监管层次及市场环境方面提出了建议。
[Abstract]:With the arrival of financial liberalization and economic globalization, the government of our country slowly loosens the control to the financial market, the financial innovation product appears unceasingly, the risk of our country's financial enterprise is more and more big.In the form of internal control self-evaluation report and audit report, internal control information provides more detailed information for stakeholders, such as internal governance, risk control ability and management level.Institutional investors and experienced investors can even understand the perfection of the internal control system of the enterprise through the information of the internal control of the enterprise, and whether the implementation is effective to infer whether its business performance and financial information are reliable, and the ability of the enterprise to resist risks.And then affect their investment decisions.For regulators, the level of disclosure of internal control information of financial enterprises is indicative of the direction of supervision.Based on the above reasons, this paper first reviews the domestic and foreign internal control self-evaluation disclosure and the financial industry internal control evaluation disclosure research trends, find out about the financial enterprises internal control self-evaluation information disclosure status and shortcomings.As the starting point of this study.Secondly, on the basis of the evaluation index system of financial enterprise internal control based on the five elements of internal control, the internal control self-evaluation of listed financial enterprises is scored by content analysis method, and the score of internal control disclosure level is obtained.This paper analyzes the problems existing in the self-evaluation of internal control in Chinese financial enterprises (excluding the insurance industry).Then we establish the model of internal control evaluation level and influencing factors, and discuss the influencing factors of internal control self-evaluation disclosure level of financial companies.Finally, some suggestions on the disclosure of internal control information, supervision level and market environment of financial enterprises are put forward.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3;F830.42

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