上市银行内部控制信息披露质量影响因素研究

发布时间：2018-04-06 01:08

本文选题：上市银行　切入点：内部控制　出处：《河北经贸大学》2015年硕士论文

【摘要】：2010年，全球进入后危机时代，经济复苏缓慢，银行操作风险案件频发，各国政府和学者们纷纷重新审视银行内部控制体系。与此同时在我国国内，，经济结构调整、金融市场化改革，商业银行经历了从股改上市到利率市场化等重大变革，其内部控制信息披露由自愿性逐渐进入强制性阶段。基于此背景，本文针对我国上市银行内部控制信息披露质量的影响因素展开实证研究。本文梳理了当今国内外关于内控信息披露质量及影响因素的研究成果，首先，对上市银行内部控制、披露及质量的相关概念进行界定；其次，介绍我国上市银行行业特征及内控信息披露现状，分析影响因素并提出假设；实证部分，采用内容分析法建立了上市银行内控信息披露质量（ICIDQ）的评分体系，通过描述统计和回归分析等方法研究我国上市银行内控信息披露质量的影响因素。由实证分析发现，上市银行规模、治理结构、资本安全性以及银行区域性对内控信息披露质量影响较为显著，其他指标结果不显著。最后，本文从研究结果出发，在完善治理结构、提高银行经营资本安全以及克服银行自身区域局限等方面，提出具有针对性的参考建议。本文的创新点主要在于：第一，本文鉴于上市银行的行业特殊性，在分析其内控信息披露的影响因素时，根据我国上市银行的行业特征，尝试选取是否为地方性商业银行作为影响因素纳入实证模型，以期使本文研究结果更准确；第二，在对于上市银行内部控制信息披露质量的评价方法上，本文采用内容分析法建立评价指标，在参考前人研究成果的基础上进行调整创新，从全面性、可靠性、及时性三个方面制定两级评价标准对内控信息披露质量进行评分，以期能使研究结果更加准确有效。
[Abstract]:In 2010, as the world entered the post-crisis era, with the slow economic recovery and frequent bank operation risk cases, governments and scholars have re-examined the internal control system of banks.At the same time, in our country, the economic structure adjustment, the financial marketization reform, the commercial bank has experienced from the stock reform to the interest rate marketization and other important changes, its internal control information disclosure gradually enters the compulsory stage from the voluntary nature.Based on this background, this paper carries out an empirical study on the influencing factors of the quality of internal control information disclosure of listed banks in China.This article combs the domestic and foreign research results about the internal control information disclosure quality and the influence factor, first, carries on the definition to the listed bank internal control, the disclosure and the quality related concept; secondly,This paper introduces the industry characteristics of listed banks in China and the present situation of internal control information disclosure, analyzes the influencing factors and puts forward hypotheses. In the empirical part, the author establishes the ICIDQ scoring system of the quality of internal control information disclosure of listed banks by content analysis.By means of descriptive statistics and regression analysis, the factors influencing the quality of internal control information disclosure of listed banks in China are studied.From the empirical analysis, it is found that the scale of listed banks, governance structure, capital security and bank regional control information disclosure quality is more significant, but the results of other indicators are not significant.Finally, based on the research results, this paper puts forward some specific suggestions on perfecting the governance structure, improving the security of the bank's operating capital and overcoming the regional limitations of the bank itself.The innovation of this paper mainly lies in: first, in view of the industry particularity of listed banks, this paper analyzes the influencing factors of its internal control information disclosure, according to the industry characteristics of listed banks in China.Try to select whether the local commercial banks as influencing factors into the empirical model, in order to make the results of this study more accurate; second, in the evaluation of the quality of internal control information disclosure of listed banks,This paper establishes the evaluation index by content analysis method, adjusts and innovates on the basis of referring to the previous research results, and formulates two evaluation standards from three aspects of comprehensiveness, reliability and timeliness to score the quality of internal control information disclosure.In order to make the research results more accurate and effective.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F830.42

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