上市商业银行内部控制信息披露质量的评估研究

The Study on the Quality of Listed Commercial Banks' Internal Control Information Disclosure

文章以2008年财政部会同证监会、审计署、银监会、保监会颁发的《企业内部控制基本规范》和2010年的内部控制评价指引为依据,结合金融监管对银行信息披露质量的要求,设计了内部控制信息披露质量的评价指标体系,构建了内部控制信息披露质量指数(ICIDQI),对2011年上市商业银行内部控制评价报告的信息披露质量进行了评估检验,发现信息披露质量差别大,呈现出制度变迁的特征。

The paper discussed how to design the evaluation index system about the Quality of Listed commercial Banks ’ Internal Control Information Disclosure and build the internal control information disclosure quality index （ICIDQI） based on “the Enterprise Internal Control Standards” issued by Ministry of Finance , Securities Regulatory Commission, the National Audit Office, Banking Regulatory Commission and Insurance Regulatory Commission in 2008 and “Guidelines for Evaluation of Enterprise Internal Controls” issued in 2010, and combined with the requirement of banks’ information disclosure quality for banking supervision. It is found that there were big differences about the quality of information disclosure for listed commercial banks after evaluating internal controls reports 2011, and showed the characteristics of system changes.