Research On The Influential Factors Of Internal Control Effectiveness Of Listed Banks

Our listing Corporations are developing rapidly,but at the same time,the development also brought a lot of potential risks,and becoming more and more prominent: some enterprises are in the lack of internal control,some enterprises' internal control failed,consequently,it is frequent to see the painful cases of financial fraud,or asset loss. In listing Corporation,the commercial banks in the financial industry plays a powerful social force in the modern economic development. For the special industry of business currency, it has the special nature of the industry,and it is more necessary to strictly control the internal control system. In case of the crisis,a country and even the world economy will suffer a great disaster. Therefore,it is essential for the commercial banks to strengthen internal control and enhance their immunity.This paper will take the internal control effectiveness evaluation of the banking industry in China as the research object. Basing on the domestic and international internal control theory and empirical research results,the paper will take the internal control framework which is found by the Enterprise internal control basic specification as a guide,and construct the evaluation index system of internal control of the listing Corporation,using the index system to make empirical research on many factors influencing the effectiveness of internal control of Listed Banks.First of all,we will make some description,comparison and summary with the content related the internal control of listed banks in China in the official disclosure of the annual report of 2009-2014 years. Therefore,the common problems will be found. Then,we will evalue the framework with the five elements of internal control in the 'basic norms',and quantify the internal control of listed banks : to build an evaluation index system,which takes the five elements as the primary evaluation index,and establish 11 Two stage index. By quantitative analysis and the analysis of the report,we will get a score results. Then we have an empirical research on the influence factors of the effectiveness of the internal control of the listed banks. In this paper, we select the number of independent variables from the aspects of the company's scale,operational capacity,corporate governance,market time and annual report. By using descriptive statistics,correlation analysis,stepwise regression and other methods,we will carry out the empirical test,and get the factors affecting the effectiveness of internal control and its influence degree. At last,this article analyzes will put forward reasonable suggestions on how to improve the governance of listed commercial banks as a foothold,and put forward to strengthen the bank's internal control consciousness,improve the internal control link and so on.