上市银行内部控制信息披露状况分析--以2001-2006年度报告为研究对象

The Analysis of the Internal Control Information Disclosure by Listed Banks——Based on the Annual Financial Report from 2001 to 2006

本文对上市银行2001-2006年度财务报告中所披露的内部控制信息进行了分析,发现其信息披露中存在诸多问题,提出从完善上市银行内部控制信息披露的外部边界入手,包括规范上市银行内部控制信息披露的格式和内容以及要求在年报中披露财务报告内部控制评价报告等建议,以提高和完善其内部控制信息披露质量。

This paper studies the information of internal control of the listed banks that disclosed in the annual financial report from 2001 to 2006. In this paper, it found that internal control information disclosure is irregular in the listed banks. In order to improve the disclosure quality, it is proposed that it should perfect the external borders of information disclosure, including standardizing the format and content of the disclosure information of internal control and disclosure of the internal control evaluation reports in the annual report.