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Research on Information Disclosure of Internal Control of Listed Commercial Banks

Author: XiaYanPing
Tutor: ChiXuSheng
School: Dongbei University of Finance
Course: Accounting
Keywords: Listed commercial banks Internal control Information disclosure
CLC: F832.33
Type: Master's thesis
Year: 2010
Downloads: 393
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Abstract


Before and after the years of this century, a series of bank crises around the world staged one after another, many banks in western countries fell into the continuous abyss of suffering, especially the recent financial crisis. All of this on the one hand pushed the banks into the whirlpool of the focus of economy again and again, on the another hand exposed the severe impact caused by the lack of internal control.In order to promote the healthy development of banking, the special financial industry, many countries continuously learned from the past, simultaneously, have been put forward a lot of measures to support its development, one of which refers to the information disclosure of internal control. After the Enron, the U.S. introduced Sarbanes-Oxley Act (SOX), which asks all of listed companies to disclose the information about theirs internal control. In China, according to the nature of the different institutions, the requirement involved information disclosure of internal control of listed company is different. According to "publicly issuing securities companies Information Disclosure Rule---commercial banks, special provisions for disclosure of information", "Internal Control Guidelines for Commercial Banks", Shanghai and Shenzhen, "Guidelines for Internal Control of Listed Companies" and" Information Disclosure of Commercial Banks provisions, listed commercial banks should make statement about the integrity, reasonableness and effectiveness of its internal control on the process of publicly offering securities and in the annual report. What’s more, listed commercial banks should entrust Certified Public Accountants to make an evaluation on the integrity, reasonableness and effectiveness of theirs internal control, in particular the integrity, reasonableness and effectiveness of the risk management of theirs internal control, and then make commendations for its improvement, and issue evaluation report. We all know that to be listed become the development trend of China’s banking, at the same time; people pay more and more attention to the information disclosure of internal control of Listed commercial banks. However, in real terms, there are many problems in the information disclosure of internal control of listed commercial banks. Therefore, studying the information disclosure of internal control of listed commercial banks is very meaningful practically and theatrically. Based on the above considerations, the author firstly point out the problems in the information disclosure of internal control of listed commercial banks, secondly analyze its causes, and last make suggestions to improve the information disclosure of internal control of listed commercial banks while drawing on the relevant experience of the United States’.This paper includes five parts:the first part are the background and motivation for the topic, research situation at home and abroad, research framework and research methods and the main contribution; the second part are the theories referred to the information disclosure of internal control of Listed commercial banks, concepts involved the internal control of the listed commercial bank and information disclosure of internal control of listed commercial banks, necessities about the information disclosure of internal control of Listed commercial banks from the point of economic view, meaningfulness on the information disclosure of internal control of Listed commercial banks. The fourth part firstly analyzes the current situation from 2007 to 2009 on the information disclosure of internal control of listed commercial banks, and then explores the internal and external clauses. The fifth part is the suggestion, which intends to improve the information disclosure of internal control of listed commercial banks.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial organizations, banks > Commercial banks ( specialized banks )
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