我国上市商业银行内部控制信息披露研究

Study on the Disclosure of Internal Control Information about Listed Commercial Banks in China

企业内部控制信息披露对加强内部控制管理建设,保护投资者权益具有重要意义。通过对我国上市商业银行2009年年度报告中内部控制信息披露状况的分析,并立足于前人研究的基础,发现目前我国上市商业银行内部控制信息披露存在披露渠道与形式不统一、披露内容过于简单空洞以及内部控制缺陷披露较少等问题。应强化监管,规范信息披露的渠道、形式和内容,建立内部控制信息披露评价体系,不断完善上市商业银行公司治理结构,提高上市商业银行内部控制的透明度。

There is an important significance for strengthening the construction of internal control management and protecting the interests of investors to disclose the information of enterprise internal control. Based on the previous studies, the paper analyzes the disclosure of internal control information about China＇s listed commercial Banks in the 2009 annual report, and founds that there are many problems including the disclosure channels and forms are non - uniform, the disclosure content is too simple and less disclosure of internal control deficiencies. We should strengthen the supervision, regulate information disclosure channels, form and content, establish an evaluation system of information disclosure of internal control and perfect the corporate governance structure of listed commercial banks to improve their transparency of internal control management.