我国上市银行内部控制信息的披露研究

发布时间：2018-06-05 00:49

本文选题：上市银行 + 内部控制　；参考：《东北财经大学》2012年硕士论文

【摘要】：内部控制作为公司治理的重要组成部分,是推动上市公司规范运作、提高上市公司会计信息可靠性的重要因素。随着资本市场的完善和发展,上市公司的信息披露问题成为了理论界和学术界研究的焦点。而近年来国内外频发的财务舞弊事件,更让我们意识到内部控制对于规范证券市场健康发展的必要性。2006年以来,我国在财政部门的引导下,大规模出台了规范上市公司内部控制以及内部控制信息披露的相关文件。同时,上市公司内部控制信息的披露情况也得到了一定程度的改善,但是仍存在不少问题。本文试图通过分析上市银行的内部控制信息披露状况和存在的缺陷来进一步提高内部控制披露的质量。上市商业银行,作为经营金融业务的一类上市公司,其内部控制及其信息披露更具有自身的独特之处。随着内部控制披露在上市公司信息披露研究中的地位不断加强,近几年对于内部控制信息披露的各方面理论研究也十分丰富。而这些研究的最终目的无不体现为改善我国上市公司的内部控制信息披露状况。本文结合当今国内外对于内部控制披露的研究成果,吸取其中可以借鉴的经验,根据我国目前资本市场信息披露的发展状况,以上市商业银行为研究对象,分析、归纳目前内部控制信息披露中普遍存在的一些不足之处,并在此基础上,提出进一步完善我国上市银行内部控制披露的相关对策、建议。本文共包括以下五个部分：第一部分,绪论,主要介绍相关写作背景、写作的理论及实用价值、文献综述等内容,以及内部控制信息披露中必要的相关概念的界定。第二部分,上市银行内部控制信息披露的国内外发展历程以及披露的巨大意义。本部分从财务报表审计角度、企业管理角度和企业系统整体角度三个方面对内部控制披露的意义进行归纳,并简要介绍了内部控制信息披露的国内外发展历程。从内部控制披露的相关文件以及法律和法规的角度,笔者企图理顺内部控制在我国乃至世界范围内的发展思路。在此基础上,又对上市行披露内部控制信息的特殊意义进行了探讨。第三部分,上市银行内部控制信息披露的国际借鉴,本部分总结归纳了国际上对于上市银行内部控制信息披露的相关要求及做法,从中找出值得我国借鉴的经验。第四部分,我国上市银行内部控制信息披露现状分析。利用描述统计的研究方法着重对沪深两市16家上市银行2011年度关于内部控制信息的披露情况做多方面的描述,进而分析和归纳出目前的披露中存在的问题及导致这些问题产生的原因。第五部分,改善我国上市银行内部控制信息披露的相关建议。本部分在总结前文的基础上,归纳、演绎出进一步改善我国上市银行内部控制信息披露的相关建议。笔者认为,应该从加强法律法规的建设、提高上市公司管理层对内部控制的认识以及改善公司治理结构等方面来提高上市公司内部控制信息披露的质量,并进一步规范内部控制自我评估报告的披露。
[Abstract]:As an important part of corporate governance, internal control is an important factor to promote the standardized operation of listed companies and improve the reliability of the accounting information of listed companies. With the improvement and development of the capital market, the issue of information disclosure of listed companies has become the focus of the theoretical and academic circles. Since the incident, let us realize the necessity of the internal control for the healthy development of the securities market.2006 years, under the guidance of the financial department, China has issued a large scale to standardize the internal control of listed companies and the relevant documents of internal control information disclosure. At the same time, the disclosure of internal control information of listed companies has also been obtained. There are still a lot of problems to improve, but this paper attempts to further improve the quality of internal control disclosure by analyzing the disclosure status and existing defects of the internal control information of the listed banks.
Listed commercial banks, as a kind of listed companies operating financial business, their internal control and information disclosure have their own unique features. With the continuous strengthening of the status of internal control disclosure in the research of information disclosure of listed companies, the theoretical research on the internal control information disclosure in recent years is also very rich. The ultimate goal of the study is to improve the information disclosure of internal control in China's listed companies.
This paper, based on the research results of internal control disclosure at home and abroad, draws on the experience that can be used for reference, and according to the current situation of the information disclosure in China's capital market, takes listed commercial banks as the research object, analyzes and summarizes some shortcomings of the current internal control information disclosure, and on this basis, To further improve China's listed banks internal control disclosure related countermeasures, suggestions.
This article includes the following five parts:
The first part, the introduction, mainly introduces the relevant writing background, the theory and practical value of the writing, the literature review and so on, as well as the definition of the necessary related concepts in the information disclosure of internal control.
The second part, the domestic and foreign development process and the great significance of disclosure of internal control information disclosure of listed banks. This part sums up the significance of internal control disclosure from the angle of financial statements audit, enterprise management angle and the overall angle of enterprise system, and briefly introduces the domestic and foreign development of internal control information disclosure. From the angle of relevant documents and laws and regulations of internal control disclosure, the author tries to straighten out the development ideas of internal control in our country and in the world. On this basis, the special significance of disclosure of internal control information for listed companies is discussed.
The third part is the international reference of the internal control information disclosure of listed banks. This part summarizes the relevant requirements and practices of the internal control information disclosure of listed banks in the world, and finds out the experience that is worth reference in our country.
The fourth part, analysis of the current situation of internal control information disclosure of listed banks in China. Using the method of descriptive statistics, it focuses on the description of the disclosure of internal control information in the 2011 year of the 16 listed banks in the Shanghai and Shenzhen two cities, and then analyzes and sums up the problems in the present disclosure and causes these problems. Reason.
The fifth part is to improve the internal control information disclosure of listed banks in China. On the basis of summarizing the previous article, this part deduces some suggestions to further improve the internal control information disclosure of listed banks in China. The author thinks that the construction of laws and regulations should be strengthened to improve the internal control of the management of listed companies. Understanding and improving the corporate governance structure to improve the quality of internal control information disclosure of listed companies, and further standardize the disclosure of internal control self-assessment reports.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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