Research On Information Disclosure Of Internal Control Of Listed Banks

Commercial banks, as we know about the money to start the business of financial firms, in terms of everyday life and the national economy has an important role.Banks can be said that the backbone of the entire financial system, stability of the entire financial system, smooth operation of the economy, people’s lives are stable to some extent dependent on the commercial banks. But in recent years, we found that the incidence of bank fraud very frequently, and often involving more enormous,which has aroused widespread concern. Internal control system is to protect the reliability of financial information, improve operational efficiency, reduce business risk of an important means, and the information disclosure of internal control is an important means of reflecting the internal control system set up and running. Internal controls of information disclosure of listed commercial banks are gradually progress and mature, but with the changing situation and the economic system, but also closely follow the trend, and constantly improve.At present, China has been mandatory for listed commercial banks to disclose their internal control information. However, the internal control standards of information disclosure are also still has room for improvement. Also listed commercial banks to disclose the actual process, there are still many problems.Disclosure of such information is not sufficient, in the form of disclosure is not fully unified and lack of uniform standards lead to various banks to disclose internal control issues such as lack of comparability between the information, but also affect the user’s information led to the decision. In view of the above problems, the author draws on the research results at home and abroad, and China’s current actual disclosure combined and presented their analysis and put forward ideas for improving internal control information disclosure of listed commercial banks of the views put forward a more comprehensive and recommendations.Content writing this article is divided into five areas. The first is a list of information to disclose relevant economic theory, and explains the meaning of theinternal control and internal control and that the information disclosed, and illustrates these economic theories and Internal Control Information Disclosure Information related to internal controls. Followed by China’s listed commercial banks to disclose the status of internal control information revealed through the analysis of internal control evaluation report of 16 banks, China’s listed commercial banks to disclose the status of internal control information are briefly described. Then the internal control of listed commercial banks to analyze problems and causes information disclosure exists. Once again, the problems for the disclosure of information, combined with various reasons, from the listed commercial banks on how to better disclosure of internal control information and how to strengthen internal information disclosure of listed commercial banks control two aspects, and from different angles analyzed comprehensively by improving the information disclosure of listed commercial banks internal control our recommendations. Finally, specific case analysis.