Study On The Effect Of The Ownership Structure On Internal Control Effectiveness Of Chinese Listed Banks

The realization of economy's opening to the outside world makes the new development opportunities appear and business gradually diversified.But it also lead to financial crisis or bankruptcy because of the internal control problems.Thus it causes the domestic and foreign scholars to research the internal control problems.In the modern enterprise,the internal control becomes more and more important in the company's operation and management work,it is the measure of the operation and management,and also the important guarantee of the sustainable development.In the foreign enterprise,the internal control system is relatively mature and perfect,but the introduction and practice of internal control in China has sustained shorter,so the the actual situation is not well.Many enterprises just perfect the internal just perfect the internal control system,while ignore to implement and supervision internal control,which makes internal control run bad,and does not work well.Based on this background,this paper tries to study the deeper connection between the shareholding structures and the internal control,optimize ownership structure,and improve the internal governance mechanism of listed Banks in our country,so as to improve the bank's internal control effectiveness.Based on China's 16 listed banks as empirical research samples,this article explores how ownership structure affects the effectiveness of internal control of the bank in the banking industry in our country.First summarize and review domestic and foreign relevant literature,expound the related concepts of ownership structure and internal control,and analyze the mechanism of effect between ownership structure and internal control effectiveness;Second,contrast distribution of ownership concentration,equity balance degree and equity properties,as well as internal control objectives as the basis for analysis of below;Then,based on theoretical analysis,hypothesize,select variables,design model,and perform a regression analysis of listed Banks in 2008-2015 data,the empirical conclusion are: the ownership concentration have a negative relation to the internal control effectiveness,equity balance degree,the proportion of state shares,capital ratio and current ratio are positively related to the effectiveness of internal control;Finally,combining the conclusion of the empirical test,puts forward some policy Suggestions to promote the internal control effectiveness.