上市銀行的內(nèi)控缺陷信息披露研究——以平安銀行為例

1、 Internal control information disclosure of Listed Banks Research ——taking Ping An bank as an example A Dissertation Submitted for the Professional Degree of Accou

2、nting Candidate：Jiang Yan Supervisor：Prof. Xu Jiangbo Advanced Level Accountant Yao Zhenru School of Accounting Capital University of Economics and Business, Beijing, China ABSTRACT In recent years, with the continuous d

3、evelopment of the global economy, the risk management of financial institutions has once again aroused public concern. Because the listed banks are the lifeblood of the national finance, it plays an important role in gu

4、aranteeing the national financial order. In order to better standardize the economic order, the disclosure of internal control defect information of listed banks has been paid more and more attention as a means of econ

5、omic supervision. Especially in recent years, the case of the listed bank bills continued to occur, for the bank to strengthen the internal control system sounded the alarm. To improve the information content of interna

6、l control deficiencies disclosure, not only help the regulators have targeted understanding of listed banks disclosure of internal control deficiencies and all-round improvement, but also conducive to investors and regu

7、lators received more internal control information accurately and make the right decision. On this basis, this paper studies the current situation of internal control information disclosure of listed banks, and analyzes

8、the case of Ping An bank. This article from the domestic and foreign scholars in the study of the theory to find research ideas, the six part of the progressive. The first part is introduction. The second part is the the

9、oretical research of related references were summarized and analyzed, and the limitation of this research to identify the focus of this paper, introduces the related theory of internal control defects identification, cla

10、ssification standard, and focus on the listed banks internal defect information disclosure policy refers to the introduction for detail, sort out the whole theoretical framework. The third part is the problems and cause

11、 analysis of defects of information disclosure of internal control of listed banks in China, through the relevant requirements combined with China's listed banks survey and information disclosure of internal control

12、of listed banks, recognized 2010-2015 internal control deficiencies and disclosure of quantitative analysis, the current information disclosure of internal control deficiencies deficiencies and shortcomings and mining. T

13、ry to build a relatively complete system of internal control. The fourth part focuses on the analysis of the internal control information disclosure of Ping An Bank as an example, according to the relevant information,

14、and the collection of industry policy documents, to find out the deficiencies. The fifth part is to strengthen the information disclosure of the defects of internal control recommendations of listed banks, put forward

15、specific measures to improve the internal control deficiencies disclosure of listed banks from the bank itself and the external supervision, improve the level of internal defect information disclosure of listed banks. T

16、he sixth part is the conclusion. The key of the paper is to research the defects of internal control information disclosure of the listed banks, find common problems, and put forward the improvement measures and solution

17、s, to provide reference basis for the information disclosure of internal control deficiencies, establish and improve the bank internal defect information disclosure system, improve the identification accuracy and defec

18、ts of bank internal control information disclosure credibility, but also help information users to understand the bank's internal control situation. Key words: Listed banks; internal control defects; information dis