Research On Information Disclosure Of Internal Control By State-owned Commercial Banks

Commercial banks,as well known as financial enterprises around the currency,are an important part of the financial system and play an important role in daily life and national economic operation.Bank stability and security are of utmost importance.But in recent years,the bank's fraud cases have occurred,the nature is more harsher,involving a huge amount,which also attracted wide attention from all sectors of society.Therefore,the importance of building an internal control system is highlighted,and the internal control information disclosure is a way for banks to communicate with the outside world.If the system is effectively implemented,the role of information disclosure is reflected and the fraud cases can be avoided to a certain extent happened.Moreover,strict information disclosure requirements will also encourage banks to constantly improve their internal control system.China's commercial banks internal control information disclosure is still in the development stage,is gradually progressing and mature,but the economic situation and the external environment changes are fast,internal control information disclosure system also need to keep up with the trend,and constantly improve.At present,although China has been forced to require listed companies to disclose their internal control information,but the quality of internal control information disclosure there is room for improvement.Moreover,the state-owned commercial banks in the actual disclosure process there are still many problems,such as disclosure is not detailed enough,the form of the report is not uniform,the lack of substantive content and other issues.This paper first studies the information disclosure of the internal control information of the listed commercial banks,and uses the literature research method,the comparative analysis method,the entropy method and the comprehensive evaluation method,and analyzes the information disclosure of the internal control of state-owned commercial banks.This paper analyzes the current situation and problems of the internal control information disclosure of state-owned commercial banks,evaluates the quality of internal control information disclosure of state-owned commercial banks by using the internal control information disclosure quality evaluation system,and puts forward the improvement of internal problems from many angles Control the disclosure of information.