金融类上市公司内部控制信息披露现状研究

The Research on the Status Quo of the Information Disclosure of the Internal Control of Listed Companies of the Financial Industry

金融行业由于其特殊的行业性质,具有较高风险性,这就决定了必须要有健全的内部控制与之相匹配。完善内部控制评价体系对于金融业加强行业风险管理、提高管理效率、完善内部审计程序等有着积极作用。考虑到金融行业的监管特殊性和信息披露可获取性,本文选取我国金融行业43家上市公司作为研究对象,通过对其2013年内部控制信息披露情况进行现状分析,寻求内部控制信息披露中存在缺陷并提出改进对策。

Due to its special nature, the financial industry has a higher risk, which decides that a sound internal control must be needed to match the risk. Perfecting the internal control evaluation system plays a positive role in financial industry’s strengthen in-dustrial risk management, improving the management efficiency and perfecting the internal audit procedures. Considering the particu-larity in the financial industry supervision and accessibility to the information disclosure, the paper selects 43 listed companies of the fi-nancial industry in China as the research object, analyzes the status quo of the information disclosure of the internal control in 2013, seeks the existing defects in the information disclosure of the internal control and puts forward improving countermeasures.