我国上市银行内部控制信息披露的实证研究
发布时间：2018-09-04 12:54
【摘要】：随着美国安然、世通等一连串的公司财务丑闻案件的曝光，公司内部控制问题受到了社会各界人士的广泛关注。通过建立完善的内部控制制度以及有效披露公司的内部控制情况，对一个上市公司来说显得尤为重要，而上市商业银行作为一个特殊的企业更应该高度重视内部控制。上市银行内部控制制度建立是否健全、内部控制检查监督工作是否执行有效、内部控制评价工作是否认真完成等情况，不仅关系到公司董事、投资者、存款人的利益，而且关系到上市银行的生死存亡，甚至还会影响到整个国家乃至全世界的金融安全与社会稳定，这也正是内部控制越来越受关注的原因之一。虽然我国已经出台了一系列的法律法规，，对我国上市银行内部控制信息披露作了强制性规定，但从各家上市银行执行状况来看，结果并不如人意。国内已有文献主要集中在对上市公司内部控制信息披露的研究上，剔除了商业银行这样特殊的行业。因此，本文对上市商业银行内部控制信息披露的影响因素的研究，对于完善我国上市银行内部控制披露规范、改善信息披露现状具有重要的理论和指导意义。 本文以2007—2011年14家上市银行披露的年度报告以及单独披露的内部控制自我评估报告为研究样本，通过描述统计和多元回归等方法加以研究。由实证结果可知，影响我国上市银行内部控制信息披露的主要因素有：总资产的自然对数、平均总资产回报率、董事会规模、监事会规模、“四委”设立个数、资本充足率以及不良贷款率等。对此，本文提出了相应的政策建议。 本文的贡献之处主要在于研究方法的创新。在实证分析部分，笔者认为董事会规模对上市商业银行内部控制信息披露的影响会随横截面个体即上市商业银行的不同而有所区别。14家上市银行中，既有国有银行，又有股份制银行，董事会在国有银行和股份制银行中所处的地位、拥有的实际权力可能存在一定的差别，笔者认为这可能会导致董事会规模这一解释变量对各家上市银行内控信息披露的影响不同。而已有的国内外文献并没有考虑到这一点，都是将所有上市银行不加区别的笼统的放在一起进行研究分析。因此，本文为了进一步研究董事会规模这一变量对14家上市银行内部控制信息披露程度的影响是否存在差别，运用相关软件对模型进行了又一次多元回归，以增强模型的解释能力。
[Abstract]:With the exposure of a series of corporate financial scandals, such as Enron and WorldCom, the issue of internal control of the company has received widespread attention from all walks of life. Through the establishment of perfect internal control system and effective disclosure of the internal control of the company, it is particularly important for a listed company, and listed commercial banks as a special enterprise should attach great importance to internal control. Whether the internal control system of listed banks is established or not, whether the internal control inspection and supervision work is effective or not, and whether the internal control evaluation work is conscientiously completed is not only related to the interests of the directors, investors and depositors of the company, And related to the life or death of listed banks, even will affect the whole country and even the whole world of financial security and social stability, which is also one of the reasons for the growing concern of internal control. Although China has issued a series of laws and regulations to make the disclosure of internal control information of listed banks mandatory, the results are not satisfactory from the implementation of each listed bank. The domestic literature is mainly focused on the research of internal control information disclosure of listed companies, excluding such special industries as commercial banks. Therefore, the research on the influencing factors of internal control information disclosure of listed commercial banks in this paper has important theoretical and guiding significance for perfecting the internal control disclosure standards of listed banks in China and improving the present situation of information disclosure. Based on the annual report of 14 listed banks from 2007 to 2011 and the self-assessment report of internal control disclosed separately, this paper studies it by descriptive statistics and multiple regression. The empirical results show that the main factors influencing the disclosure of internal control information of Chinese listed banks are: the natural logarithm of total assets, the average rate of return on total assets, the size of the board of directors, the size of the board of supervisors, the number of the "fourth committee". Capital adequacy ratio and non-performing loan ratio, etc. In this paper, the corresponding policy recommendations are put forward. The main contribution of this paper lies in the innovation of research methods. In the part of empirical analysis, the author thinks that the influence of board size on the disclosure of internal control information of listed commercial banks will be different with the cross-section of individuals, that is, the listed commercial banks. There are also joint-stock banks. The status of the board of directors in state-owned banks and joint-stock banks may be different in terms of actual power. The author thinks that this may lead to the different influence of board size on the disclosure of internal control information of each listed bank. But the existing domestic and foreign literature does not consider this point, is all listed banks indiscriminately general put together to carry on the research and analysis. Therefore, in order to further study whether there are differences in the influence of board size on the disclosure of internal control information of 14 listed banks, this paper uses relevant software to carry out another multivariate regression to the model. To enhance the interpretation of the model.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33
[Abstract]:With the exposure of a series of corporate financial scandals, such as Enron and WorldCom, the issue of internal control of the company has received widespread attention from all walks of life. Through the establishment of perfect internal control system and effective disclosure of the internal control of the company, it is particularly important for a listed company, and listed commercial banks as a special enterprise should attach great importance to internal control. Whether the internal control system of listed banks is established or not, whether the internal control inspection and supervision work is effective or not, and whether the internal control evaluation work is conscientiously completed is not only related to the interests of the directors, investors and depositors of the company, And related to the life or death of listed banks, even will affect the whole country and even the whole world of financial security and social stability, which is also one of the reasons for the growing concern of internal control. Although China has issued a series of laws and regulations to make the disclosure of internal control information of listed banks mandatory, the results are not satisfactory from the implementation of each listed bank. The domestic literature is mainly focused on the research of internal control information disclosure of listed companies, excluding such special industries as commercial banks. Therefore, the research on the influencing factors of internal control information disclosure of listed commercial banks in this paper has important theoretical and guiding significance for perfecting the internal control disclosure standards of listed banks in China and improving the present situation of information disclosure. Based on the annual report of 14 listed banks from 2007 to 2011 and the self-assessment report of internal control disclosed separately, this paper studies it by descriptive statistics and multiple regression. The empirical results show that the main factors influencing the disclosure of internal control information of Chinese listed banks are: the natural logarithm of total assets, the average rate of return on total assets, the size of the board of directors, the size of the board of supervisors, the number of the "fourth committee". Capital adequacy ratio and non-performing loan ratio, etc. In this paper, the corresponding policy recommendations are put forward. The main contribution of this paper lies in the innovation of research methods. In the part of empirical analysis, the author thinks that the influence of board size on the disclosure of internal control information of listed commercial banks will be different with the cross-section of individuals, that is, the listed commercial banks. There are also joint-stock banks. The status of the board of directors in state-owned banks and joint-stock banks may be different in terms of actual power. The author thinks that this may lead to the different influence of board size on the disclosure of internal control information of each listed bank. But the existing domestic and foreign literature does not consider this point, is all listed banks indiscriminately general put together to carry on the research and analysis. Therefore, in order to further study whether there are differences in the influence of board size on the disclosure of internal control information of 14 listed banks, this paper uses relevant software to carry out another multivariate regression to the model. To enhance the interpretation of the model.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33
【参考文献】
相关期刊论文 前10条
1 林钟高;徐虹;唐亮;;股权结构、内部控制信息披露与公司价值——来自沪深两市上市公司的经验证据[J];财经论丛;2009年01期
2 方红星;孙
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