我国上市商业银行实施内部控制自我评价研究

发布时间：2018-02-26 13:39

本文关键词： 内部控制自我评价上市商业银行　出处：《广东外语外贸大学》2013年硕士论文　论文类型：学位论文

【摘要】：在国际资本市场上，陆续出现的“安然”、“默克”等一系列财务舞弊和欺诈案件，可谓造成了重磅冲击，促成了《萨班斯-奥克斯利法案》（简称SOX）的出台，内部控制开始从自愿性披露逐步过渡到强制性披露阶段，同时内部控制和信息披露开始成为学术研究热点。国内的知名企业诸如中信泰富、中航油等相继出现各类财务丑闻，不仅充分暴露了上市公司内部控制薄弱和信息披露匮乏的问题，也引起了外部监管机构和各方利益相关者的关注。五部委继2008年发布《内部控制基本规范》之后，在2010年4月又发布了相关配套指引文件，针对企业实施内部控制自我评价工作做出了具体规定，并提出了各类型企业实施的时间要求。至此，我国内部控制规范体系基本建成，内部控制信息披露也逐渐从“鼓励”披露过渡到“强制”披露阶段。对于上市公司来说，如何按规定出具一份有效的内部控制自我评价报告成为了新的挑战。与此同时，我们有必要关注和探讨新出台的内部控制评价指引政策的实施力度和效果。商业银行由于其特殊的行业性特点，具有较高的风险性。这就决定了必须要有完善而健全的内部控制与之相对应，，完善内部控制体系对于商业银行的风险管理和健康运营具有特殊而重大的意义。考虑到银行业的监管特殊性和信息披露可获得性，本文选取我国上市商业银行为研究对象，通过对2009年至2011年间其内部控制自我评价报告进行统计分析，找出其内部控制评价进程中存在的问题及缺陷，评估内部控制评价指引的出台对上市银行的内部控制评价有效性的影响。并据此提出合理建议，丰富我国上市商业银行内部控制自我评价理论。
[Abstract]:In the international capital market, a series of financial fraud and fraud cases, such as Enron and Merck, have caused a heavy impact and contributed to the promulgation of the Sarbanes-Oxley Act (Sox). Internal control began to transition from voluntary disclosure to mandatory disclosure, and at the same time, internal control and information disclosure became a hot topic of academic research. Domestic well-known enterprises such as CITIC Pacific and China Aviation Oil have successively appeared various financial scandals. It not only fully exposed the problems of weak internal control and lack of information disclosure of listed companies, but also aroused the concern of external regulators and stakeholders. In April 2010, related supporting guidance documents were issued, and specific regulations were made for the implementation of internal control self-evaluation in enterprises, and the time requirements for the implementation of various types of enterprises were put forward. So far, the internal control standard system of our country has basically been built up. Disclosure of internal control information is also gradually transitioning from "encouraging" disclosure to "mandatory" disclosure. For listed companies, how to issue an effective internal control self-evaluation report as required has become a new challenge. It is necessary for us to pay attention to and discuss the strength and effect of the new internal control evaluation guidance policy. Because of its special characteristics of industry, commercial banks have high risk, which determines that it is necessary to have perfect and sound internal control. Perfecting the internal control system is of special and great significance to the risk management and healthy operation of commercial banks. Considering the particularity of banking supervision and the availability of information disclosure, this paper selects the listed commercial banks of our country as the research object. Through the statistical analysis of the internal control self-evaluation report from 2009 to 2011, the problems and defects in the process of internal control evaluation were found out. This paper evaluates the influence of internal control evaluation guidelines on the effectiveness of internal control evaluation of listed banks, and puts forward reasonable suggestions to enrich the theory of internal control self-evaluation of listed commercial banks in China.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

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