本文選題：金融企業(yè) + 內部控制信息披露�。� 參考：《暨南大學》2013年碩士論文

【摘要】：隨著金融自由化，經濟全球化的到來，我國政府慢慢放松對金融市場的管制，金融創(chuàng)新產品不斷出現，我國金融企業(yè)的風險也越來越大。內部控制信息以內部控制自我評價報告和審計報告的形式，，為利益相關者提供更為詳細的公司內部治理情況、風險控制能力和管理水平等信息。機構投資者和有經驗的投資者甚至可以通過企業(yè)內部控制的信息了解企業(yè)內部控制體系的完善性，執(zhí)行是否有效來推斷其經營業(yè)績及財務信息是否可靠、企業(yè)抗風險的能力，進而影響自己的投資決策。對監(jiān)管機構來說，金融企業(yè)內部控制信息披露水平對監(jiān)管的方向有提示作用�；谝陨侠碛桑疚氖紫然仡櫫藝鴥韧怅P于內部控制自我評價披露和金融業(yè)內控評價披露的研究動態(tài)，找出關于金融企業(yè)內部控制自我評價信息披露的現狀和不足之處，作為本文研究的出發(fā)點。其次在基于內部控制五要素構建的金融企業(yè)內部控制評價指標體系基礎上，用內容分析法對上市金融企業(yè)內部控制自我評價情況進行評分，加總得出內部控制披露水平的得分，分析我國金融企業(yè)(不包括保險業(yè))內部控制自我評價中存在的問題。接著建立內控評價水平與影響因素的作用模型，探討影響金融公司內部控制自我評價披露水平的影響因素。最后，對金融企業(yè)自身內部控制信息披露、監(jiān)管層次及市場環(huán)境方面提出了建議。
[Abstract]:With the arrival of financial liberalization and economic globalization, the government of our country slowly loosens the control to the financial market, the financial innovation product appears unceasingly, the risk of our country's financial enterprise is more and more big.In the form of internal control self-evaluation report and audit report, internal control information provides more detailed information for stakeholders, such as internal governance, risk control ability and management level.Institutional investors and experienced investors can even understand the perfection of the internal control system of the enterprise through the information of the internal control of the enterprise, and whether the implementation is effective to infer whether its business performance and financial information are reliable, and the ability of the enterprise to resist risks.And then affect their investment decisions.For regulators, the level of disclosure of internal control information of financial enterprises is indicative of the direction of supervision.Based on the above reasons, this paper first reviews the domestic and foreign internal control self-evaluation disclosure and the financial industry internal control evaluation disclosure research trends, find out about the financial enterprises internal control self-evaluation information disclosure status and shortcomings.As the starting point of this study.Secondly, on the basis of the evaluation index system of financial enterprise internal control based on the five elements of internal control, the internal control self-evaluation of listed financial enterprises is scored by content analysis method, and the score of internal control disclosure level is obtained.This paper analyzes the problems existing in the self-evaluation of internal control in Chinese financial enterprises (excluding the insurance industry).Then we establish the model of internal control evaluation level and influencing factors, and discuss the influencing factors of internal control self-evaluation disclosure level of financial companies.Finally, some suggestions on the disclosure of internal control information, supervision level and market environment of financial enterprises are put forward.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.3;F830.42

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