Study On Information Disclosure Of Internal Control Of Listed Commercial Banks

China’s listed commercial banks is an important force in China’s economic development, but also a pillar of China’s financial industry. As a special bank financial companies is closely related to our lives, can have a significant impact on the country’s economy running smoothly. Over the years, the banking industry has made good development but there have been many problems, such as have occurred to cause a great deal of bad social impact of fraud when major events, but also detrimental to the bank’s reputation. In the United States economic crisis in 2008 led to a large number of banks and the world famous enterprises go bankrupt, while within the global economy, causing a bad influence. Western countries realized from the enterprise to strengthen management can reduce the risk of bankruptcy, and to establish a scientific enterprise internal control mechanism is an effective way to regulate the management of the company’s governance. China’s economic take-off after 30 years, made the impressive achievements in all aspects, the financial industry has become more prosperous, but prosperity requires more standardized system of economic constraints in order to ensure continuity. Our research started late, great development opportunities practical experience can learn a lesson from the West. Through research and study of relevant literature, the author found in Western research focus on internal research and solve business problems, but our scholars focused on the current situation of Chinese enterprises and the improvement measures, has recently started to internal control and environmental constraints, market regulation, internal control report studies the content and unified standards, can reasonably hope to solve the problems. Establish a sound internal control information disclosure of listed commercial banks to benefit the banks to strengthen internal management systems, will reduce the probability of fraud incidents. In terms of regulatory authorities to require banks to establish effective internal control information disclosure system, you can more easily understand the operations of the bank, check if there are violations. Through social people can understand the choice of investment banking information direction.Writing paper route as the basis for the theory of information disclosure of internal control, banking situation analysis, to explore the problems and causes of vulnerabilities which exist corresponding proposed recommendations for the problem.Through information collection 16 listed commercial banks annual report concerning internal control in 2013, using descriptive statistical methods specifically addressed the current status of China’s banking industry Foreign internal information dissemination, there are problems. For analysis of the problem, made their views countermeasures in the fifth chapter.