中国上市银行内部控制信息披露研究

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

文章研究了中国上市银行内部控制信息披露现状,通过14家上市银行2007-2009年42份年报210个披露载体中对于内部控制的信息披露情况与上市银行经营业绩进行多元回归分析,发现在内部控制信息披露的五个载体中,公司治理结构,董事会报告,监事会报告中对于内部控制的信息披露与银行经营业绩的相关性不大,会计师事务所审核报告与银行经营业绩不具有相关性,而内部控制自我评价报告中内控信息披露与银行经营业绩的解释能力较强,说明内部控制自我评价报告中对内控缺陷有所披露的上市银行经营风险较低,经营业绩较好;在此基础上揭示了目前中国上市银行内部控制信息披露存在的问题并提出相关建议。

This paper makes a study of the current situations of internal control of the listed banks in China. Based on the muhiple regression analysis of 42 annual reports and their business performance in 210 information disclosures of internal control of 14 listed banks from 2007 to 2009, the result shows that： among the five carriers of information disclosure of internal control, the corporate governance structure, the director＇s report and the supervisor＇s report have little significance to the information disclosure of internal control of the banks and their business performance; so does the accounting firm＇s audit report to the business performance of the banks; however, the information disclosure of internal control in self assessment report is strongly related to the bank＇ s performance, and this means that the operating risks of the banks are lower, and their performance is at the better side. Finally, the paper reveals the problems in the information disclosure of internal control of the banks in China, and provides some suggestions.