我国银行内部控制信息披露研究--以民生银行为例

论文总字数：20997字

目 录

1.绪论 6

1.1研究背景与研究意义 6

1.1.1研究背景 6

1.1.2研究意义 6

1.2研究现状 6

1.2.1国外研究现状 6

1.2.2国内研究现状 7

1.3研究方法及框架思路 7

2.理论基础及概念界定 7

2.1概念界定 7

2.1.1内部控制 7

2.1.2内部控制信息披露 8

2.1.3内部控制信息披露的目标 8

2.1.4内部控制信息披露的内容 8

2.2理论基础 9

2.2.1委托代理理论 9

2.2.2信息不对称理论 9

2.2.3信号传递理论 10

3.我国银行业及民生银行概况 10

3.1我国银行业概况 10

3.1.1上市银行内部控制信息披露的依据 11

3.1.2上市银行内部控制信息披露的方式 11

3.1.3上市银行内部控制信息披露的内容 13

3.2民生银行信息披露分析 13

3.2.1 2010-2014年内部控制信息披露的概况 13

3.2.2民生银行2010-2014年内部控制披露的形式 14

4.我国上市银行内部控制信息披露存在的问题分析 15

4.1内部控制信息披露的问题 15

4.1.1依据不同 15

4.1.2形式不一 15

4.1.3内容不完整 15

4.2内部控制信息披露问题出现的原因 15

4.2.1相关法律法规不完善 15

4.1.2内部控制信息披露不规范 15

4.1.3缺乏有效的外部监督 16

4.1.4上市银行缺乏披露动力 16

5.优化上市银行内部控制信息披露质量的建议 16

5.1完善相关法律法规 16

5.2建立统一的内部控制信息披露标准 16

5.2.1规范披露内容 16

5.2.2规范内控的评价标准 16

5.3加强监控惩罚力度 17

5.4提高上市银行内部控制的积极性 17

6.总结 17

参考文献 18

致谢 19

我国银行内部控制信息披露研究——以民生银行为例

胡娇娇

，China

Abstract：Commercial bank is an important part of China's national economy, which has very important significance. In recent years, although China's banking industry in the continuous development, the scale is constantly growing, the single silver industry is facing the more and more complicated market environment, is also getting higher and higher degrees of the risk management, which requires China's banking industry to improve its level of risk control and increase the operating level of transparency. Recent few years, under the efforts of the relevant supervision and management departments, some on the bank's internal control information disclosure policies and regulations are formulated, for the bank's internal control information disclosure development laid the foundation, provides the system guarantee. After the global financial crisis in 2008, the awareness of information disclosure in China's banks gradually increased, the listed banks have begun to attach importance to internal information disclosure, and carried out a different degree of internal information disclosure. But China's banking information disclosure of the internal control system is still not perfect, the bank internal control information disclosure of the existence of similar information disclosure arrangements for the location is not fixed, the disclosure of the contents of the lack of uniform standards, disclosure of information and low quality of some of the problems. Therefore, take the following measures is very timely and necessary, namely: to strengthen the understanding of our bank internal control information disclosure of the status of, gradually improve the internal control information of the Bank of our country disclosure system and improve the secrecy of the banks in our country and comprehensive strength.

The general structure of this paper is as follows: the first chapter is the introduction, which introduces the research background, research significance and the research results of internal control information disclosure at home and abroad. The second chapter introduces the meaning of internal control and internal control information disclosure, the basic theory and evaluation standards, as well as the purpose, content and form of internal control information disclosure. The third chapter contains the general situation of China's internal control information disclosure, analysis of the 16 listed commercial banks in China, the status quo of internal control information disclosure. China Minsheng Bank (hereinafter referred to as Minsheng Bank) as an example, through the search, collection, analysis of its nearly five years of internal control information disclosure data, to explore the status quo of internal control information disclosure. The fourth chapter summarizes the problems and causes of internal control information disclosure system in china. The fifth part is to solve these problems, some suggestions are given. The sixth part is a summary of the full text.

This paper finds that there are some problems in China's listed banks.Such as listed banks' information disclosure on the basis of different, which to the interior of the Bank of China, control information disclosure bring some adverse; internal control disclosure of information in the form and content of the internal control information disclosure is not comprehensive. To this end, this paper puts forward some suggestions: first, China should improve relevant laws and regulations, to develop a more detailed disclosure mechanism; second, establish unified internal control information disclosure standards and evaluation criteria; third, strengthening the monitoring punishment, through external supervision to improve the information disclosure of internal control of the main responsibility for disclosure of power, so as to improve the internal control information disclosure level; fourth, improve the enthusiasm of the bank "s internal control listed, enhance listed company's internal control information disclosure of consciousness.

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