Research On The Disclosure Of Internal Control Of Listed Banks

Since 2015, our country commercial bank non-performing loans rate remains stubbornly high. As the economic risk and instability of the carrier, as a collection of financial risk and financial instability, commercial banks pay for the economic downturn and the industrial transformation and upgrading. In the past, at the mention of bank bankruptcy, we think it is impossible. because the government will reveal all the details, but with the 31 March 2015 "deposit insurance regulations" promulgated, bank insolvency has entered the policy in the allowable range and trial operation stage, which no longer warns us, banks must strengthen their own management and risk control, otherwise it will pay a heavy price. Therefore, perfect internal control system and a sound internal control system is indispensable in the process of the development of commercial banks, improve bank's internal control system is a key to prevent financial risks and keep the banking system stable. Since twenty-first Century, the global economy is complex and changeable, deepening the reform of domestic, continuing to implement the proactive fiscal policy and prudent monetary policy, to achieve economic and social sustainable and steady development. At the same time, the development of banking industry has entered a new norm:to speed up the process of interest Mercerization of financial disintermediation continued to deepen, payment disintermediation is changing with each passing day, competition intensifies day by day, customer demand integrated diversification, regulatory capital constraints increasingly stringent, coupled with the rapid development of private banking and Internet banking, the traditional rely on borrowing spreads revenue profit model of banking is unsustainable. How to change and maintain profitability, steady development has become an important topic in China's banking industry is currently facing in the current perplexing situation.Listed is the target for the development of China's large banks. There are so many banks in our country, only a few banks allowed to go on. Take it into account, the banking industry itself has a "pull one hair and use the whole body "economic particularity, the public on the internal control of listed banks information disclosure would give a more cautious, more stringent requirements and more highly attention. China's listed banks information disclosure of internal control problems, the information disclosure of internal control should be improved. Based on asymmetric information theory, principal-agent theory and signaling theory, combined with the research results of scholars at home and abroad, with 16 listed Banks in China 2010-2015 annual research situation of internal control information disclosure, deeply analyze the problems existing in the internal control information disclosure of listed Banks, factors affecting the internal control information disclosure of listed Banks make assumptions, through empirical test, determine the influencing factors of internal control information disclosure of listed banks and puts forward suggestions to improve the listed commercial banks internal control disclosure of information, in order to enhance and improve the existing and upcoming construction of internal control and internal control information disclosure level.