我国商业银行内部控制信息披露水平影响因素研究

发布时间：2018-01-11 15:17

本文关键词：我国商业银行内部控制信息披露水平影响因素研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：商业银行是经营性质较为特殊的一类行业，因此其具有特殊的风险性；同时，由于商业银行在整个经济体系中具有不可替代的特殊地位，因此内部控制对于商业银行乃至整个经济体系都显得尤为重要。商业银行是否进行内部控制信息披露以及信息披露是否全面成为了投资者、储蓄者以及金融监管机构等利益相关者全面关注的重点。针对我国商业银行内部控制信息披露指标设计着手，通过对相关文献进行研究、应用熵值法，来建立我国商业银行内部控制信息披露指数；通过对我国商业银行内部控制信息披露的状况进行简要分析，针对商业银行的理论和现实意义进行探讨。然后，从我国商业银行内部控制信息披露指数出发，运用回归分析的方法实证分析我国商业银行内部控制信息披露水平受到哪些因素的影响；通过因子分析的方法总结出哪些总体因子影响着这些因素。最后，得出结论以及提出一些改进的建议。总体可以看出，我国商业银行内部控制信息披露状况形式上良好，但对于实质上的披露往往欠缺，现阶段的披露大多注重形式。对于我国商业银行内部控制信息披露而言，其信息披露的程度、水平、质量都至关重要。因为其不仅是监管部门的要求，同时也直接关系着信息使用者的利益，内部控制信息披露的好坏很大程度上影响着投资者以及利益相关者的判断及决策。因此，商业银行在考虑成本效益原则的情况下，应该将内部控制的披露更关注与实质、关注与能够给信息使用者提供有用信息的方面，，改进当前状况下形式大于实质的现状。
[Abstract]:The commercial bank is a special industry, so it has special risk; at the same time, the commercial bank has the special irreplaceable position in the entire economic system, so the internal control for commercial banks and even the whole economic system is particularly important. Whether the commercial banks internal control of information disclosure and information disclosure whether fully become investors, savers and key financial regulators and other stakeholders full attention.
According to our country commercial bank internal control information disclosure index to design, through the study of relevant literature, using entropy method to establish the index of information disclosure of internal control of commercial banks in China; through the brief analysis of the information disclosure of internal control of China's commercial banks, commercial banks were discussed according to the theoretical and practical significance. Then starting from the index of information disclosure, internal control of commercial banks in China, using the method of regression analysis the empirical analysis of China's commercial banks internal control information disclosure level of the factors which influence; through the method of factor analysis to summarize what the overall factors influence these factors. Finally, draws a conclusion and puts forward some suggestions for improvement.
Overall we can see that our country commercial bank information disclosure of internal control in the form of good, but for the essence of the present disclosure often lack of disclosure is largely focused on the form. For the information disclosure of internal control of China's commercial banks, the degree of information disclosure, the level of quality, are of vital importance. It is not only the supervision department the requirements, but also directly related to the benefit of information users, the internal control information disclosure quality has great influence on the judgment and decision of investors and stakeholders. Therefore, commercial banks consider the cost principle, should be more concerned about the disclosure of internal control and essence, and can give information about the user provides useful information, to improve the current situation of form than substance status.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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