上市银行内部控制重大缺陷披露研究
发布时间：2018-07-31 13:46
【摘要】：金融危机的爆发使得金融机构的风险管理再次成为了人们关注的焦点。改革开放之后，我国的金融体系是以国有银行为主导的，近年来，随着证券市场的快速发展，金融体系中银行的主导地位有所弱化，但银行稳定依然是我国金融稳定的核心。近年来的齐鲁银行伪造金融票据案、农业银行徐州分行的金融诈骗案等银行舞弊案充分暴露了商业银行内部控制存在重大缺陷。然而，目前上市银行对内部控制信息的披露，尤其是重大缺陷的披露存在很多问题，如信息含量不足、流于形式等等，这些问题严重影响了内控信息的披露质量。造成这种情况的原因是多样的，其中一个原因就是目前的和内部控制相关的法律法规本身存在界定不明、缺乏详细标准等急需完善的地方，这很大程度上导致了我国上市公司内部控制缺陷的认定和审计困难。那么目前上市银行内部控制重大缺陷披露究竟存在哪些共性问题呢？导致这些问题的根本原因是什么？ 本文选择了2008年－2012年我国上市银行年报及附件中关于内部控制的信息作为样本，对其中重大缺陷信息进行了重点研究。先分析了内控信息整体披露情况，接着重点分析了重大缺陷的披露情况，，既肯定了近年来内控信息披露所取得的进步，也总结归纳了存在的问题。得出的结论是目前的披露存在以下问题：披露重大缺陷的积极性不高，缺陷分类标准不统一，内控审计报告流于形式等，文中分析了产生这些问题的原因后提出了制定行业认定标准、建立内控信息、内控审核报告虚假披露追责机制等建议。
[Abstract]:The outbreak of financial crisis makes the risk management of financial institutions become the focus of attention again. After the reform and opening up, the financial system of our country is dominated by the state-owned banks. In recent years, with the rapid development of the securities market, the dominant position of the banks in the financial system has been weakened, but the bank stability is still the core of the financial stability of our country. In recent years, the bank fraud cases of Qilu Bank and Xuzhou Branch of Agricultural Bank have fully exposed the major defects in the internal control of commercial banks. However, at present, there are many problems in the disclosure of internal control information, especially the major defects of listed banks, such as insufficient information content, formality and so on. These problems seriously affect the quality of disclosure of internal control information. One of the reasons for this situation is that the current laws and regulations related to internal control are not clearly defined, and lack detailed standards and other areas that are in urgent need of improvement. This to a large extent led to the identification of internal control defects and audit difficulties of listed companies in China. So what are the common problems in the disclosure of major defects in the internal control of listed banks? What are the root causes of these problems? This paper selects the information about internal control in the annual report and its annex of China's listed banks from 2008 to 2012 as a sample, and focuses on the information of major defects. This paper first analyzes the whole disclosure of internal control information, and then analyzes the disclosure of major defects, which not only affirms the progress made in the disclosure of internal control information in recent years, but also summarizes the existing problems. The conclusion is that the current disclosure has the following problems: the enthusiasm for disclosure of major defects is not high, the classification criteria for defects are not uniform, and the internal control audit reports are mere formality, etc. After analyzing the causes of these problems, the paper puts forward some suggestions, such as establishing industry identification standards, establishing internal control information, and false disclosure and liability mechanism of internal control audit reports.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33
本文编号：2155765
[Abstract]:The outbreak of financial crisis makes the risk management of financial institutions become the focus of attention again. After the reform and opening up, the financial system of our country is dominated by the state-owned banks. In recent years, with the rapid development of the securities market, the dominant position of the banks in the financial system has been weakened, but the bank stability is still the core of the financial stability of our country. In recent years, the bank fraud cases of Qilu Bank and Xuzhou Branch of Agricultural Bank have fully exposed the major defects in the internal control of commercial banks. However, at present, there are many problems in the disclosure of internal control information, especially the major defects of listed banks, such as insufficient information content, formality and so on. These problems seriously affect the quality of disclosure of internal control information. One of the reasons for this situation is that the current laws and regulations related to internal control are not clearly defined, and lack detailed standards and other areas that are in urgent need of improvement. This to a large extent led to the identification of internal control defects and audit difficulties of listed companies in China. So what are the common problems in the disclosure of major defects in the internal control of listed banks? What are the root causes of these problems? This paper selects the information about internal control in the annual report and its annex of China's listed banks from 2008 to 2012 as a sample, and focuses on the information of major defects. This paper first analyzes the whole disclosure of internal control information, and then analyzes the disclosure of major defects, which not only affirms the progress made in the disclosure of internal control information in recent years, but also summarizes the existing problems. The conclusion is that the current disclosure has the following problems: the enthusiasm for disclosure of major defects is not high, the classification criteria for defects are not uniform, and the internal control audit reports are mere formality, etc. After analyzing the causes of these problems, the paper puts forward some suggestions, such as establishing industry identification standards, establishing internal control information, and false disclosure and liability mechanism of internal control audit reports.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33
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