上市商业银行内部控制自我评价报告规范性研究

发布时间：2018-01-14 17:06

本文关键词：上市商业银行内部控制自我评价报告规范性研究　出处：《北京交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：财政部等五部委联合发布企业内部控制配套指引,并要求自2011年1月1日起在境内外同时上市的公司施行,自2012年1月1日起在上海证券交易所、深圳证券交易所主板上市公司施行,这意味着内部控制、内部控制审计、内部控制评价逐渐在我国上市公司全面启动。作为具有金融领先地位同时也具有高风险性的商业银行的内部控制情况如何,需要规范的内部控制评价并出具评价报告。本文以我国16家上市商业银行的《内部控制自我评价报告》为研究对象,发现其存在着评价报告不规范、评价范围不全、评价依据针对性不足、评价机构披露情况不规范、内部监督评价不足等问题,提出了规范自评报告披露载体、形式和内容、完善非财务报告内部控制评价、完善内部控制评价标准、加强内部控制领域专业人才培养、加强对中介机构的监管力度、加强内部控制评价法制建设等改善建议,并在文章最后,建立了一套相对完整规范的《内部控制自我评价报告》框架。
[Abstract]:The Ministry of Finance and other five ministries and commissions jointly issued supporting guidelines for the internal control of enterprises, and required companies listed both at home and abroad as of January 1st 2011 and on the Shanghai Stock Exchange as of January 1st 2012. Shenzhen Stock Exchange main board listed companies, which means internal control, internal control audit. The evaluation of internal control has gradually started in China's listed companies. As a commercial bank with a leading financial position and high risk, how about the internal control situation. This paper takes the "Internal Control Self-Evaluation report" of 16 listed commercial banks in China as the research object, and finds that the evaluation report is not standardized. The evaluation scope is not complete, the evaluation basis is insufficient, the evaluation organization disclosure situation is not standardized, the internal supervision evaluation is insufficient, and so on, proposed the standard self-assessment report disclosure carrier, the form and the content. Improve non-financial report internal control evaluation, improve internal control evaluation standards, strengthen the training of professional personnel in the field of internal control, strengthen the supervision of intermediary institutions. At the end of this paper, a relatively complete and standardized framework of Internal Control Self-Evaluation report is established.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

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