Research On The Internal Control Information Disclosure Of China's Listed Commercial Banks

Commercial Banks as we know revolves around money business of financial enterprises,is an important part of the financial system,in the daily life and play an important role in terms of operation of the national economy,the stability of the banking and security is extremely important.However,in recent years,bank fraud cases have repeatedly occurred,the nature is relatively bad,the amount involved is relatively large,which has also caused wide concern from all walks of life.So,the importance of establishing internal control system is highlighted,and the information disclosure of internal control is a way to communicate with the outside world bank,if the system be implemented effectively,the role of information disclosure is reflected,can to a certain extent,avoid the happening of the fraud cases.Moreover,strict information disclosure requirements will also encourage Banks to improve their internal control system.Listed commercial Banks internal control information disclosure in China is still in development stage,is progress and mature gradually,but the economic situation and the external environment change is rapid and internal control information disclosure system still need to follow the trend,keep improving.At present,although China has forced listed commercial Banks to disclose their internal control information,there is still room for improvement in the quality of internal control information disclosure.Moreover,there are still many problems in the actual disclosure process of listed commercial Banks,such as the lack of detailed disclosure,the lack of unified form of reports and the lack of substantive content.Given the current situation,the author through the analysis of the research situation of scholars at home and abroad,combined with 24 listed Banks in 2014-2016 of the internal control evaluation report,analyze the existing problems and the reasons,finally from many Angle puts forward some Suggestions of perfecting the information disclosure of internal control.The article consists of five parts:Part ? introduction.Starting from the research background of this paper,the theoretical significance and practical value of this paper are summarized.According to the research content of this paper,the related domestic and foreign literatures are reviewed and summarized,and the literatures are summarized and summarized.The research contents and methods in line with the research objectives of this paper are proposed and the research framework of this paper is summarized.The second part related theory and system outline.This paper expounds the concepts,connotation and classic theories related to the disclosure of internal control information,and makes a brief introduction of the development of China's internal control system,providing theoretical support for the analysis of this paper.The third part is current situation and problem analysis.First introduces the basic condition of the 24 listed commercial Banks in China,and then to 24 listed commercial Banks from 2014 to 2016,the annual report and internal control self-assessment report as sample,using manual statistics and excel statistical method of combining the case analysis,the overall status of internal control information disclosure of listed Banks from the carrier,information disclosure,the disclosure of internal control defects descriptive analysis situation,found that commercial Banks internal control information disclosure of listed company problems and deficiencies.The fourth part counter measure.Listed commercial Banks in China the analysis of the present situation and problems of internal control disclosure of information from regulators and internal two aspects,according to the requirements of the three play a different role and,combined with the internal control information disclosure of listed commercial Banks in our country the current actual situation,from the aspect of regulators and the listed commercial Banks own level for perfecting the internal control information disclosure of listed commercial Banks in China.The fifth part research conclusion and prospect.