Study On Internal Control Information Disclosure Of Listed Commercial Banks In China

In modern capital market, public disclosure of financial information can not meet the need of external information users to analyze and to make decisions. Because the disclosure of information only represents the past and the present situation of listed companies, and it is essential to investors that the potential and development of companies depends on whether the companies have a good control system and operation mechanism. Therefore, from the side of information demand, internal management information transparency is essential, while the internal control information is one of the important means to reflect the enterprises’internal management control and operation system. As a special enterprise dealing with currency, listed commercial banks are closely related to investors, other enterprises and social economic life. Listed commercial banks as the financial industry body, plays a key role in the process of economic globalization. If the listed commercial banks cannot improve and strengthen internal control in order to adapt to the new economic environment and to enhance the ability of risk management, it will not only influence the listed banks’ own survival, but also the healthy and stable development of national economy. Therefore, the trueness, punctuality and completeness of disclosure of listed commercial bank financial information, especially the effect of the disclosure of internal control information management present situation, is of great importance to the external investors, market regulation and national economic safe and stable development. In addition, full disclosure of internal control information can effectively improve the listed banks and its benefits related to information asymmetry between. Therefore, in-depth study of internal control is of great significance in theory and practice of information disclosure of listed commercial banks.The essay uses the information disclosure of internal control of listed commercial banks as the research object, starts from the definition of internal control information disclosure of listed commercial banks. It uses normative and comparative analysis as research method to analyze the present situation of information disclosure of internal control China’s listed commercial banks, by comparing different listed commercial banks. Thus it reveals the problems existing in the internal control disclosure of listed commercial banks of china. At the same time, we can also draw our attention on the the United States, whose capital market is more developed, with the United States listed commercial banks internal control information disclosure system gives us the enlightenment, put forward how to perfect the information disclosure system of listed commercial banks.The main body of the article is divided into six parts, the first part mainly includes the research background and motivation, research at home and abroad, research methods and ideas and the basic framework of the paper; the second part is an overview of the basic theory of internal control information disclosure of the listed commercial banks, mainly introduces the basic concept of information disclosure of internal control, the internal control concept, expounds the theoretical basis of internal control information disclosure of Listed Commercial Banks:the hypothesis of effective market theory, asymmetric information theory, principal-agent theory and decision usefulness theory, and expounds the significance of internal control information disclosure of all commercial banks; The third part analysis for current situation of internal control information disclosure of listed commercial banks in our country, divide listed commercial banks into state-owned banks and non state-owned banks, and analyze from disclosure, disclosure carrier, disclosure content analysis. The fourth part introduces the internal control information disclosure system of American listed commercial banks, and it brings the revelation of information to improve the internal control of listed commercial banks in China:Uniform provisions, strengthen supervision, improve the quality of auditors; the fifth part from the strengthening of listed commercial banks own management, improve the internal control information disclosure regulations, increase the intensity of, supervision of internal control information disclosure of listed banks stimulate four aspects of internal control information disclosure of listed commercial banks actively to improve the listed commercial bank information disclosure of internal control recommendations of China’s listed commercial banks. The sixth part is a summary of the paper, analyzes the shortcomings and gains of this paper.