AnEmpiricalResearchonRelationshipbetweenInformationDisclosureofIn TernalControlofChinaListedBanksandCredit Risk

In recent years, a series of domestic and international accounting fraudevents have occurred,indicatingthe deficiencies of internal controls and information disclosure of internal control.In2002, the United States issued"Sarbanes-Oxley Act",which forced listed companies to publish internal control information.The new Basel II also requires banks to disclose information timely in order to support the marketsupervision on the security of the financial system. Credit risk is the main bankrisk, therefore, research on the relationship between China listed banks’ internal control information disclosure and credit risk issignificantto control risk.Basedontheliteraturessummarization,thisarticlemakesthedescriptivestatisticalanalysisontheint ernalcontrolinformationdisclosureof161istedbanks’annualreports,internalcontrolassessmentreports andattestationreports, then usethe quantitativeindex.Bymultiplelinearregressionmodel,thisarticlefindsthat, disclosureofinternalcontrolassessment’sprocess, internalcontrolonthefairvalue, internalcontroldeficienciesandimprovements, internalcontrol’ reasonableness,completenessandvalidity and increasing the proportion ofindependentdirectors helps to reduce credit risk.Thestudyalsofindsthatthedisclosureofinternalcontrolweaknessesandimprovingmeasurescan’to bviouslyreducebank’srisk, indicatingthatthediscloseofChinalistedbanks’ sinternalcontroldeficienciesistooformal.Theabilitytoi mproveinternalcontrolalsoneedstobestrengthened.Onthebasisoftheempiricalresults,thispapermakesrelatedrecommendationsatlast.