上市商业银行内部控制信息披露问题研究

发布时间：2018-03-11 15:50

本文选题：上市商业银行　切入点：内部控制　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国上市商业银行是我国经济发展的重要力量,也是我国金融业的支柱。银行作为特殊的金融企业与我们的生活密切相关,能够对国家的经济平稳运行产生重大影响。这些年来,银行业取得了良好的发展但也出现了许多问题,如重大舞弊事件时有发生给社会造成了极大的恶劣影响,同时也有损于银行的名誉。在美国08年的经济危机导致了大量银行和世界名企的破产,同时在全球经济范围内造成了恶劣影响。西方国家意识到从企业内部加强管理能够降低破产风险,而建立科学的内控机制是企业管理层规范治理公司的有效方法。中国的经济经过30多年的腾飞,在各方面取得了不俗的成就,金融业也越发欣欣向荣,但同时繁荣的经济更加需要规范的制度约束才能保证延续。我国的相关研究起步较晚,发展机遇大,有西方的实际经验可以引以为戒。通过相关文献的研究和探讨,笔者发现西方的研究注重出现在企业内控的问题的研究和解决上,但是我国的学者研究主要集中在对中国企业目前的状况以及改进措施方面,最近开始对于内控的制约条件和环境,市场调节作用,内控报告的内容和统一标准方面进行研究,希望可以合理解决所存在的问题。建立健全上市商业银行内控信息披露系统有益于银行加强内部管理,将舞弊事件发生的概率降低。对我国监管部门来讲,要求银行建立有效的内控信息披露制度,可以更便捷的了解银行的运营情况,检查是否存在违法行为。社会民众可以通过对银行信息的了解选择投资方向。本文的写作路线为对于内控信息披露的基础理论研究,银行业现状分析,探寻其中存在的问题漏洞及原因,针对问题所在提出相对应的建议。本文通过收集2013年16家上市商业银行的年报中有关内控的信息,采用描述性统计研究方法具体阐述我国银行业目前对外内控信息发布的现状,存在的问题。针对分析出的问题所在,在第五章节提出自己的见解对策。
[Abstract]:China's listed commercial banks are an important force in the economic development of our country, and they are also the pillars of our financial industry. As special financial enterprises, banks are closely related to our daily life. In recent years, the banking industry has made good progress, but there have also been many problems, such as major fraud incidents have caused a great bad impact on the society from time to time. It also tarnishes the reputation of banks. In the United States, the economic crisis of 2008 led to the bankruptcy of a large number of banks and world famous companies. At the same time, it has had a bad impact on the global economy. Western countries have realized that strengthening management from within the enterprise can reduce the risk of bankruptcy. The establishment of a scientific internal control mechanism is an effective way for the management of enterprises to regulate the governance of companies. After more than 30 years of rapid development of China's economy, it has made remarkable achievements in various aspects, and the financial industry has become more and more prosperous. However, at the same time, a prosperous economy needs more normative institutional constraints to ensure continuity. The relevant research in China started relatively late, with great opportunities for development, and the actual experience of the West can be used as a warning. Through the research and discussion of relevant literature, The author finds that the western research focuses on the research and solution of the internal control problems of enterprises, but the scholars in our country mainly focus on the current situation of Chinese enterprises and the improvement measures. Recently, we have begun to study the restrictive conditions and environment of internal control, the role of market regulation, the content of internal control reports and the unified standards. It is hoped that the existing problems can be solved reasonably. Establishing and perfecting the internal control information disclosure system of listed commercial banks is beneficial to strengthening the internal management of banks and reducing the probability of fraud. To require banks to establish an effective internal control information disclosure system, it can be easier to understand the operation of banks. Check whether there is any illegal behavior. The public can choose the investment direction through the understanding of the bank information. The writing route of this paper is the basic theoretical research on the disclosure of the internal control information, the analysis of the present situation of the banking industry, To explore the loopholes and causes of the problems, and to put forward corresponding suggestions for the problems. This paper collects information about internal control in the annual reports of 16 listed commercial banks on 2013. This paper introduces the current situation and existing problems of the internal control information release in China's banking industry by using descriptive statistical research method. In view of the analysis of the problems, the author puts forward his own opinions and countermeasures in the 5th chapter.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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