本文選題：上市銀行 + 內(nèi)部控制�。� 參考：《東北財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：內(nèi)部控制作為公司治理的重要組成部分,是推動(dòng)上市公司規(guī)范運(yùn)作、提高上市公司會(huì)計(jì)信息可靠性的重要因素。隨著資本市場(chǎng)的完善和發(fā)展,上市公司的信息披露問(wèn)題成為了理論界和學(xué)術(shù)界研究的焦點(diǎn)。而近年來(lái)國(guó)內(nèi)外頻發(fā)的財(cái)務(wù)舞弊事件,更讓我們意識(shí)到內(nèi)部控制對(duì)于規(guī)范證券市場(chǎng)健康發(fā)展的必要性。2006年以來(lái),我國(guó)在財(cái)政部門(mén)的引導(dǎo)下,大規(guī)模出臺(tái)了規(guī)范上市公司內(nèi)部控制以及內(nèi)部控制信息披露的相關(guān)文件。同時(shí),上市公司內(nèi)部控制信息的披露情況也得到了一定程度的改善,但是仍存在不少問(wèn)題。本文試圖通過(guò)分析上市銀行的內(nèi)部控制信息披露狀況和存在的缺陷來(lái)進(jìn)一步提高內(nèi)部控制披露的質(zhì)量。 上市商業(yè)銀行,作為經(jīng)營(yíng)金融業(yè)務(wù)的一類(lèi)上市公司,其內(nèi)部控制及其信息披露更具有自身的獨(dú)特之處。隨著內(nèi)部控制披露在上市公司信息披露研究中的地位不斷加強(qiáng),近幾年對(duì)于內(nèi)部控制信息披露的各方面理論研究也十分豐富。而這些研究的最終目的無(wú)不體現(xiàn)為改善我國(guó)上市公司的內(nèi)部控制信息披露狀況。 本文結(jié)合當(dāng)今國(guó)內(nèi)外對(duì)于內(nèi)部控制披露的研究成果,吸取其中可以借鑒的經(jīng)驗(yàn),根據(jù)我國(guó)目前資本市場(chǎng)信息披露的發(fā)展?fàn)顩r,以上市商業(yè)銀行為研究對(duì)象,分析、歸納目前內(nèi)部控制信息披露中普遍存在的一些不足之處,并在此基礎(chǔ)上,提出進(jìn)一步完善我國(guó)上市銀行內(nèi)部控制披露的相關(guān)對(duì)策、建議。 本文共包括以下五個(gè)部分： 第一部分,緒論,主要介紹相關(guān)寫(xiě)作背景、寫(xiě)作的理論及實(shí)用價(jià)值、文獻(xiàn)綜述等內(nèi)容,以及內(nèi)部控制信息披露中必要的相關(guān)概念的界定。 第二部分,上市銀行內(nèi)部控制信息披露的國(guó)內(nèi)外發(fā)展歷程以及披露的巨大意義。本部分從財(cái)務(wù)報(bào)表審計(jì)角度、企業(yè)管理角度和企業(yè)系統(tǒng)整體角度三個(gè)方面對(duì)內(nèi)部控制披露的意義進(jìn)行歸納,并簡(jiǎn)要介紹了內(nèi)部控制信息披露的國(guó)內(nèi)外發(fā)展歷程。從內(nèi)部控制披露的相關(guān)文件以及法律和法規(guī)的角度,筆者企圖理順內(nèi)部控制在我國(guó)乃至世界范圍內(nèi)的發(fā)展思路。在此基礎(chǔ)上,又對(duì)上市行披露內(nèi)部控制信息的特殊意義進(jìn)行了探討。 第三部分,上市銀行內(nèi)部控制信息披露的國(guó)際借鑒,本部分總結(jié)歸納了國(guó)際上對(duì)于上市銀行內(nèi)部控制信息披露的相關(guān)要求及做法,從中找出值得我國(guó)借鑒的經(jīng)驗(yàn)。 第四部分,我國(guó)上市銀行內(nèi)部控制信息披露現(xiàn)狀分析。利用描述統(tǒng)計(jì)的研究方法著重對(duì)滬深兩市16家上市銀行2011年度關(guān)于內(nèi)部控制信息的披露情況做多方面的描述,進(jìn)而分析和歸納出目前的披露中存在的問(wèn)題及導(dǎo)致這些問(wèn)題產(chǎn)生的原因。 第五部分,改善我國(guó)上市銀行內(nèi)部控制信息披露的相關(guān)建議。本部分在總結(jié)前文的基礎(chǔ)上,歸納、演繹出進(jìn)一步改善我國(guó)上市銀行內(nèi)部控制信息披露的相關(guān)建議。筆者認(rèn)為,應(yīng)該從加強(qiáng)法律法規(guī)的建設(shè)、提高上市公司管理層對(duì)內(nèi)部控制的認(rèn)識(shí)以及改善公司治理結(jié)構(gòu)等方面來(lái)提高上市公司內(nèi)部控制信息披露的質(zhì)量,并進(jìn)一步規(guī)范內(nèi)部控制自我評(píng)估報(bào)告的披露。
[Abstract]:As an important part of corporate governance, internal control is an important factor to promote the standardized operation of listed companies and improve the reliability of the accounting information of listed companies. With the improvement and development of the capital market, the issue of information disclosure of listed companies has become the focus of the theoretical and academic circles. Since the incident, let us realize the necessity of the internal control for the healthy development of the securities market.2006 years, under the guidance of the financial department, China has issued a large scale to standardize the internal control of listed companies and the relevant documents of internal control information disclosure. At the same time, the disclosure of internal control information of listed companies has also been obtained. There are still a lot of problems to improve, but this paper attempts to further improve the quality of internal control disclosure by analyzing the disclosure status and existing defects of the internal control information of the listed banks.
Listed commercial banks, as a kind of listed companies operating financial business, their internal control and information disclosure have their own unique features. With the continuous strengthening of the status of internal control disclosure in the research of information disclosure of listed companies, the theoretical research on the internal control information disclosure in recent years is also very rich. The ultimate goal of the study is to improve the information disclosure of internal control in China's listed companies.
This paper, based on the research results of internal control disclosure at home and abroad, draws on the experience that can be used for reference, and according to the current situation of the information disclosure in China's capital market, takes listed commercial banks as the research object, analyzes and summarizes some shortcomings of the current internal control information disclosure, and on this basis, To further improve China's listed banks internal control disclosure related countermeasures, suggestions.
This article includes the following five parts:
The first part, the introduction, mainly introduces the relevant writing background, the theory and practical value of the writing, the literature review and so on, as well as the definition of the necessary related concepts in the information disclosure of internal control.
The second part, the domestic and foreign development process and the great significance of disclosure of internal control information disclosure of listed banks. This part sums up the significance of internal control disclosure from the angle of financial statements audit, enterprise management angle and the overall angle of enterprise system, and briefly introduces the domestic and foreign development of internal control information disclosure. From the angle of relevant documents and laws and regulations of internal control disclosure, the author tries to straighten out the development ideas of internal control in our country and in the world. On this basis, the special significance of disclosure of internal control information for listed companies is discussed.
The third part is the international reference of the internal control information disclosure of listed banks. This part summarizes the relevant requirements and practices of the internal control information disclosure of listed banks in the world, and finds out the experience that is worth reference in our country.
The fourth part, analysis of the current situation of internal control information disclosure of listed banks in China. Using the method of descriptive statistics, it focuses on the description of the disclosure of internal control information in the 2011 year of the 16 listed banks in the Shanghai and Shenzhen two cities, and then analyzes and sums up the problems in the present disclosure and causes these problems. Reason.
The fifth part is to improve the internal control information disclosure of listed banks in China. On the basis of summarizing the previous article, this part deduces some suggestions to further improve the internal control information disclosure of listed banks in China. The author thinks that the construction of laws and regulations should be strengthened to improve the internal control of the management of listed companies. Understanding and improving the corporate governance structure to improve the quality of internal control information disclosure of listed companies, and further standardize the disclosure of internal control self-assessment reports.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方紅星;孫，

本文編號(hào)：1979650