我国上市商业银行内部控制信息披露影响因素研究

发布时间：2018-06-05 05:30

本文选题：上市商业银行 + 内部控制　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：从20年前英国巴林银行倒闭,到2008年法国兴业银行诈骗案,再是2012年山东省发生的齐鲁银行诈骗案,这些案件都暴露出商业银行出现问题,基本都是源于其内部控制制度不完善,内部控制监管体系不健全、实际执行不到位。对于上市商业银行这一典型的高风险上市公司来说,其经营的特殊性,内控制度建立的完善程度、执行的有效状况等,不仅会影响银行的信息质量,也会涉及到相关者的利益,甚至危及银行命运,影响到整个国家的金融安全和社会稳定。我国法律法规早已强制要求我国上市银行对自身内部控制进行规范化的信息披露。然而披露的具体情况、如披露位置,披露内容及详细度等,各家银行则不尽相同,完全根据自己的理解自行披露。文章通过对我国16家上市商业银行近三年来年报中内部控制信息披露的情况及其影响因素进行描述性统计分析及实证模型检验,认为目前我国各上市商业银行对内部控制信息披露的现状大多存在内部控制信息披露内容不全面的问题,各商业银行对内控信息披露要求的理解也存在很大差异,因此导致内部控制信息披露格式很难统一。通过实证检验得出,上市商业银行内控信息披露的影响因素主要是:股权集中度、独立董事比例、监事会规模、不良贷款率、经营风险等。文章相应提出如下改进建议:明确银行管理层的职责,提高内控信息披露的重视程度,健立内部控制相关的奖惩机制,完善内部控制的规章制度。
[Abstract]:From the collapse of the British Bank of Bahrain 20 years ago to the 2008 fraud at SocGen France, and the Qilu bank fraud in Shandong Province in 2012, these cases have exposed problems with commercial banks. The basic reason is that the internal control system is not perfect, the internal control supervision system is not perfect, and the actual implementation is not in place. For the listed commercial bank, which is a typical high-risk listed company, the particularity of its management, the degree of perfection of the establishment of internal control system, and the effective state of execution will not only affect the information quality of the bank, but also involve the interests of the relevant parties. Even endangers the fate of banks, affecting the entire country's financial security and social stability. The laws and regulations of our country have long required the listed banks to make standardized information disclosure on their own internal control. However, the specific circumstances of the disclosure, such as the location of disclosure, disclosure content and detail, and so on, each bank is not the same, completely according to their own understanding of the disclosure. This paper makes descriptive statistical analysis and empirical model test on the disclosure of internal control information in the annual report of 16 listed commercial banks in China in the past three years. It is considered that most of the current situation of internal control information disclosure in China's listed commercial banks is not comprehensive, and the understanding of internal control information disclosure requirements of commercial banks is also very different. As a result, internal control information disclosure format is difficult to unify. Through the empirical test, the main influencing factors of internal control information disclosure of listed commercial banks are: equity concentration, proportion of independent directors, board of supervisors size, non-performing loan ratio, operating risk and so on. The paper puts forward the following suggestions: to clarify the responsibility of bank management, to improve the attention of internal control information disclosure, to improve the internal control mechanism of reward and punishment, and to perfect the rules and regulations of internal control.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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