Research On China’s Listed Banks’ Internal Control Disclosure

As an important part of Corporate governance,Internal control is one of the significant factors to promote the listed company’s management standardization and improve the reliability of accounting information.With the improvement of capital market,the information disclosure of listed companies becomes the focus in theory circle.Besides,the finance cheat in recent years makes us recognize the necessity to assure the normal development of securities market.From2006,a group of relevant documents which aim to standardize the public company’s internal control disclosure has been released.After that,the quality of internal control information disclosure has been improved in a way.But there is still some problem.This thesis tries to analysis the situation of listed banks’internal control disclosure and conclude the defects and come up with some suggestion in improve the situation on that basis.As one class of public companies,commercial banks intenal control have their own characteristics.As the disclosure of information about internal control becomes more and more important,the study of all aspects in internal control is very rich.And the final purpose of these studies is to improve the situation of China’s listed companies’internal control disclosure.It introduces internal control disclosure detailed in this thesis, and states the enlightenment on our country. Meanwhile, the author also analyses the problems in practice and tries to resolve them. It will be beneficial to the reality.This thesis can be divided into five parts:Firstly, it gives an introduction of writing background,the practical of this research and the literature review.Secondly, it introduces a list of theoretical basis in intenal control disclosure.This part conclude the definition of internal control from different views and introduces the information demanders and the factors of internal control.On this basis,the author discussed the special significance of disclose internal control information in annual reports in listed banks.Meanwhile,this part contains the regulations arrangement and development process.Thirdly, the international experience in internal control.This part summarizes the international regulations and practice in listed banks’internal control disclosure and find out the appropriate experience that our country can refer to.Fourthly, it points out the problems under the condition of intellectual economy.In this part,the author use the statistical research method to analysis the16listed banks’internal control disclosure in2011.From the analysis,it conclude the problems and the causes of this result.At last, it tries to raise some suggestion to resolute the problem under the condition of intellectual economy.The author thinks that it is appropriate to improve the quality of internal control disclosure from strengthening the construction of laws,emphasizing the understanding of internal control in management and reinforce the corporate governance.