Research On Influencing Factors Of Internal Control Information Disclosure Of Listed Commercial Banks

From 20 years ago, the British bank failures in Bahrain, to 2008, the French bank Societe Generale fraud, then occurred in Shandong Province in 2012 Qilu bank fraud case, these cases have exposed the commercial bank problems, are the basic source to its internal control system is not perfect, the internal control supervision system is not perfect, the actual implementation is not in place. For listed commercial banks risk listing Corporation which is a typical, special in its management, improve the level of internal control system, establish effective execution of status, will not only affect the information quality of banks, but also involves the interests of stakeholders, and even threaten the fate, affected the country’s financial security and social stability. The laws of our country has already forced China to standardize the internal control information disclosure of listed banks. However, the disclosure of the specific circumstances such as location of the disclosure, disclosure content and detailed degree, banks are not the same, completely according to their own understanding self disclosure.The article by the descriptive statistical analysis and empirical analysis and the influence factors of internal control information disclosure of listed commercial banks of our country of 16 in the past three years in the annual report, that at present our country listed commercial banks on the current situation of information disclosure of internal control information disclosure problems mostly control the content is not comprehensive in the interior, the Commercial Bank of internal control information disclosure requirements understanding also has the very big difference, therefore lead to the disclosure of internal control information format is difficult to unity. The empirical test shows that, factors affecting the listed commercial bank information disclosure of internal control is mainly: equity concentration, the proportion of independent directors, scale of board of supervisors, the rate of bad loans, risk management. This paper put forward the following suggestions: clear the bank management’s responsibility, increase the degree of attention information disclosure of internal control, establish internal control relevant to the reward and punishment mechanism, perfect the rules and regulations of the internal control.