Research On Chinese Listed Banks' Disclosure Situation Of Internal Control

As our market continues to open up and develop, whether the enterprise itself, the public or the regulators have come to realize that the importance of internal control for the company's sustain and healthy development.The just pasted global financial crisis waked up us again, because of its specificity,banks faces enormous risks, and thus need more strict internal control system to effective prevention and management.In such circumstances, banks want to disclose internal control information to investors to prove that their system is effective; Investors want to know more internal control information in order to make the most appropriate decision; Regulators need not only to maintain a balance between the two, but also continue to guide and promote the market's development, Therefore, the internal control information of listed banks have become the focus of everyone.In this paper, the listed banks disclosure of internal control information is the the main research object,research for the status,characteristics and problems of internal control of listed banks.There are theoretical and practical significance.for the construction of internal control system,for commercial banks's further strengthen management to improve the internal control,and for the public's both understanding and use of internal control information.This paper consists of six parts, first three of them are introduction,literature review and theoretical basis, mainly laythe foundation for the following research; chaptersⅣandⅤis the main part of the research,chapter IV uses the listed commercial banks as the background, refers to the "disclosure index "of the scoring procedure, all 14 listed banks'disclosure of internal control information to sort out the form and content, reveals the status of the disclosure of banks'internal control imformation. ChapterⅤbased on chapterⅣ,select a bank for depth analysis, concerned about its development and changes over the years in the level of information disclosure.,chapterⅣandⅤ, respectively reveals the status and characteristics of listed banks both from the horizontal and vertical side; Chapter VI are conclusions and prospects,it provide a comprehensive summary of the disclosure of listed banks'internal control information,summurized the advantages and disanvantages of the disclosure, providing practical suggestions to promote its further development, and provide ideas for further research.The author believes that the listed banks'disclosure of internal control information are in continuous development, Although the disclosure form is rich and the content is also increased every year, but we still must see the shortages,such as formalization phenomenon of the disclosed information still existence, the disclosure position arbitrary high, the principal of disclosure is not clear and continuous disclosure is not so good. Recommendations to further improve the relevant laws and regulations, strengthen supervision and improve banks'awareness of disclosure.The main contribution of this paper is:there are some Innovation on the structure arrangement in this paper, using the combination of horizontal and vertical, macro and micro methods; In the research method, refer to the "disclosure index " of the scoring method,re-designing projects and scoring criteria points, through continuous testing and improvement, establishing a more suitable rating process for internal control information disclosure,and providing some Reference and ideas for future study.The Inadequacies of this paper is:the marking process because of its limitations by subjective factors, the result may have some deviation from the actual situation,in the other hand,as this paper mostly focus on the current situation and problems of disclosure, by the space constraints, The reasons causing this situation is not studied as that depth, which is yet to be explored in the future.