G银行内部控制信息披露研究

发布时间：2018-05-07 17:37

本文选题：G银行 + 内部控制　；参考：《江苏大学》2017年硕士论文

【摘要】：1995年的巴林银行事件、2001年的安然事件、2002年的世通事件等一批大型的上市公司因遭受投资者的抛售,而被迫宣布破产,曾使整个资本市场动荡不安。造成这一现象的主要因素就与内部控制信息披露的实施不到位有着密不可分的关系,同时,这批上市公司的财务舞弊行为不仅使投资者蒙受了欺骗,而且使自身付出了惨痛的代价,破坏了资本市场的有效秩序,也造成了一定程度上的股市危机。而商业银行在如今的金融市场中占据了极为关键且不可替代的地位,极具发展前景,其重要性也是不容小觑的。对于上市银行来说,内部控制信息披露是不可缺少的一部分,它有利于上市银行合理规避风险、提高经营效率、更有利于投资者做出决策。目前,我国已经有一些商业银行的内部控制管理体系取得了一定的成绩,以G银行为例,其在2015年度的总资产约为22.2万亿人民币,净利润额更是高达2777.2亿元,一举成为中国500强企业中的第4位,这个成绩更是超过了美国500强中以赚钱闻名的苹果公司。要想管理好如此大规模的银行,其内部控制信息披露占据着十分重要的地位。然而,G银行在披露内部控制信息上依旧存在披露信息简单且流于形式、缺陷披露不充分等问题。因此,本论文通过对G银行内部控制信息披露的现状分析,发现出G银行在披露内部控制信息方面中存在的不足之处,并对症下药,提出相关的改进建议。同时也能给其他上市银行一些参考与借鉴。本文在查阅大量书籍,借鉴国内外相关的研究结果,并汲取其经验教训的基础上,采用案例研究、问卷调查以及统计分析等手法,以G银行作为本次论文的研究对象,通过该银行的财务报告以及相关问卷调查的结果,归纳出该银行内控信息披露的现状,并对比其他上市银行分析其存在的不足之处,探析问题存在的种种原因,最后根据问题的诊断结果提出相应的改进意见。本文克服了传统的课题研究方向,即对银行业中所有上市公司的内部控制信息披露的情况进行研究,主要把G银行作为研究对象,综合了所有上市银行与该银行进行对比的结论,并结合问卷调查的结果来分析,得出G银行存在披露信息简单且流于形式、缺陷披露不充分以及披露连续性缺乏的弊端。通过对问题的深入剖析,找到问题产生的种种原因,并从相对应的角度提出完善措施。通过这些措施的实行,希望可以对G银行内部控制信息披露的管理起到一定的改进作用。
[Abstract]:The Bahrain Bank incident in 1995, Enron incident in 2001, WorldCom incident in 2002 and other large listed companies were forced to declare bankruptcy because of the sell-off of investors, which made the whole capital market turbulent. The main factors causing this phenomenon are closely related to the lack of implementation of internal control information disclosure. At the same time, the financial fraud of these listed companies not only makes investors suffer from fraud, Moreover, it has made itself pay a heavy price, destroyed the effective order of capital market, and caused a certain degree of stock market crisis. But the commercial bank occupies the extremely key and irreplaceable position in the present financial market, has the extremely development prospect, its importance also cannot be underestimated. For listed banks, internal control information disclosure is an indispensable part, it is conducive to the listed banks to avoid risks reasonably, improve operational efficiency, more conducive to investors to make decisions. At present, some commercial banks in China have made some achievements in their internal control and management systems. Taking G Bank as an example, its total assets in 2015 are about 22.2 trillion yuan, and the net profit amount is as high as 277.72 billion yuan. It ranked fourth among China's top 500 companies, outperforming Apple, a Fortune 500 company known for making money. To manage such a large-scale bank, its internal control information disclosure occupies a very important position. However, there are still some problems in disclosure of internal control information, such as simple and formalistic disclosure and inadequate disclosure. Therefore, through the analysis of the current situation of G bank internal control information disclosure, this paper finds out the shortcomings of G bank in the disclosure of internal control information, and puts forward some suggestions for improvement. At the same time can also give other listed banks some reference and reference. On the basis of consulting a large number of books, referring to the relevant research results at home and abroad, and drawing on its experience and lessons, this paper adopts the methods of case study, questionnaire investigation and statistical analysis, taking G Bank as the research object of this paper. Through the financial report of the bank and the results of the related questionnaire survey, this paper sums up the current situation of the disclosure of the internal control information of the bank, and compares with other listed banks to analyze its shortcomings, and analyzes the reasons for the problems. Finally, according to the diagnosis result of the problem, the corresponding improvement suggestions are put forward. This paper overcomes the traditional research direction, that is, to study the internal control information disclosure of all listed companies in the banking industry, mainly taking G Bank as the research object. By synthesizing the conclusion of comparison between all listed banks and this bank, and analyzing the results of questionnaire survey, it is concluded that G bank has the disadvantages of simple and formalistic disclosure, inadequate defect disclosure and lack of continuity of disclosure. Through the thorough analysis of the problem, this paper finds out the causes of the problem, and puts forward the perfect measures from the corresponding point of view. Through the implementation of these measures, we hope to improve the management of G bank internal control information disclosure.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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