我國上市銀行內(nèi)部控制信息披露的實(shí)證研究
發(fā)布時(shí)間：2018-09-04 12:54
【摘要】：隨著美國安然、世通等一連串的公司財(cái)務(wù)丑聞案件的曝光，公司內(nèi)部控制問題受到了社會(huì)各界人士的廣泛關(guān)注。通過建立完善的內(nèi)部控制制度以及有效披露公司的內(nèi)部控制情況，對(duì)一個(gè)上市公司來說顯得尤為重要，而上市商業(yè)銀行作為一個(gè)特殊的企業(yè)更應(yīng)該高度重視內(nèi)部控制。上市銀行內(nèi)部控制制度建立是否健全、內(nèi)部控制檢查監(jiān)督工作是否執(zhí)行有效、內(nèi)部控制評(píng)價(jià)工作是否認(rèn)真完成等情況，不僅關(guān)系到公司董事、投資者、存款人的利益，而且關(guān)系到上市銀行的生死存亡，甚至還會(huì)影響到整個(gè)國家乃至全世界的金融安全與社會(huì)穩(wěn)定，這也正是內(nèi)部控制越來越受關(guān)注的原因之一。雖然我國已經(jīng)出臺(tái)了一系列的法律法規(guī)，，對(duì)我國上市銀行內(nèi)部控制信息披露作了強(qiáng)制性規(guī)定，但從各家上市銀行執(zhí)行狀況來看，結(jié)果并不如人意。國內(nèi)已有文獻(xiàn)主要集中在對(duì)上市公司內(nèi)部控制信息披露的研究上，剔除了商業(yè)銀行這樣特殊的行業(yè)。因此，本文對(duì)上市商業(yè)銀行內(nèi)部控制信息披露的影響因素的研究，對(duì)于完善我國上市銀行內(nèi)部控制披露規(guī)范、改善信息披露現(xiàn)狀具有重要的理論和指導(dǎo)意義。 本文以2007—2011年14家上市銀行披露的年度報(bào)告以及單獨(dú)披露的內(nèi)部控制自我評(píng)估報(bào)告為研究樣本，通過描述統(tǒng)計(jì)和多元回歸等方法加以研究。由實(shí)證結(jié)果可知，影響我國上市銀行內(nèi)部控制信息披露的主要因素有：總資產(chǎn)的自然對(duì)數(shù)、平均總資產(chǎn)回報(bào)率、董事會(huì)規(guī)模、監(jiān)事會(huì)規(guī)模、“四委”設(shè)立個(gè)數(shù)、資本充足率以及不良貸款率等。對(duì)此，本文提出了相應(yīng)的政策建議。 本文的貢獻(xiàn)之處主要在于研究方法的創(chuàng)新。在實(shí)證分析部分，筆者認(rèn)為董事會(huì)規(guī)模對(duì)上市商業(yè)銀行內(nèi)部控制信息披露的影響會(huì)隨橫截面?zhèn)�體即上市商業(yè)銀行的不同而有所區(qū)別。14家上市銀行中，既有國有銀行，又有股份制銀行，董事會(huì)在國有銀行和股份制銀行中所處的地位、擁有的實(shí)際權(quán)力可能存在一定的差別，筆者認(rèn)為這可能會(huì)導(dǎo)致董事會(huì)規(guī)模這一解釋變量對(duì)各家上市銀行內(nèi)控信息披露的影響不同。而已有的國內(nèi)外文獻(xiàn)并沒有考慮到這一點(diǎn)，都是將所有上市銀行不加區(qū)別的籠統(tǒng)的放在一起進(jìn)行研究分析。因此，本文為了進(jìn)一步研究董事會(huì)規(guī)模這一變量對(duì)14家上市銀行內(nèi)部控制信息披露程度的影響是否存在差別，運(yùn)用相關(guān)軟件對(duì)模型進(jìn)行了又一次多元回歸，以增強(qiáng)模型的解釋能力。
[Abstract]:With the exposure of a series of corporate financial scandals, such as Enron and WorldCom, the issue of internal control of the company has received widespread attention from all walks of life. Through the establishment of perfect internal control system and effective disclosure of the internal control of the company, it is particularly important for a listed company, and listed commercial banks as a special enterprise should attach great importance to internal control. Whether the internal control system of listed banks is established or not, whether the internal control inspection and supervision work is effective or not, and whether the internal control evaluation work is conscientiously completed is not only related to the interests of the directors, investors and depositors of the company, And related to the life or death of listed banks, even will affect the whole country and even the whole world of financial security and social stability, which is also one of the reasons for the growing concern of internal control. Although China has issued a series of laws and regulations to make the disclosure of internal control information of listed banks mandatory, the results are not satisfactory from the implementation of each listed bank. The domestic literature is mainly focused on the research of internal control information disclosure of listed companies, excluding such special industries as commercial banks. Therefore, the research on the influencing factors of internal control information disclosure of listed commercial banks in this paper has important theoretical and guiding significance for perfecting the internal control disclosure standards of listed banks in China and improving the present situation of information disclosure. Based on the annual report of 14 listed banks from 2007 to 2011 and the self-assessment report of internal control disclosed separately, this paper studies it by descriptive statistics and multiple regression. The empirical results show that the main factors influencing the disclosure of internal control information of Chinese listed banks are: the natural logarithm of total assets, the average rate of return on total assets, the size of the board of directors, the size of the board of supervisors, the number of the "fourth committee". Capital adequacy ratio and non-performing loan ratio, etc. In this paper, the corresponding policy recommendations are put forward. The main contribution of this paper lies in the innovation of research methods. In the part of empirical analysis, the author thinks that the influence of board size on the disclosure of internal control information of listed commercial banks will be different with the cross-section of individuals, that is, the listed commercial banks. There are also joint-stock banks. The status of the board of directors in state-owned banks and joint-stock banks may be different in terms of actual power. The author thinks that this may lead to the different influence of board size on the disclosure of internal control information of each listed bank. But the existing domestic and foreign literature does not consider this point, is all listed banks indiscriminately general put together to carry on the research and analysis. Therefore, in order to further study whether there are differences in the influence of board size on the disclosure of internal control information of 14 listed banks, this paper uses relevant software to carry out another multivariate regression to the model. To enhance the interpretation of the model.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33
[Abstract]:With the exposure of a series of corporate financial scandals, such as Enron and WorldCom, the issue of internal control of the company has received widespread attention from all walks of life. Through the establishment of perfect internal control system and effective disclosure of the internal control of the company, it is particularly important for a listed company, and listed commercial banks as a special enterprise should attach great importance to internal control. Whether the internal control system of listed banks is established or not, whether the internal control inspection and supervision work is effective or not, and whether the internal control evaluation work is conscientiously completed is not only related to the interests of the directors, investors and depositors of the company, And related to the life or death of listed banks, even will affect the whole country and even the whole world of financial security and social stability, which is also one of the reasons for the growing concern of internal control. Although China has issued a series of laws and regulations to make the disclosure of internal control information of listed banks mandatory, the results are not satisfactory from the implementation of each listed bank. The domestic literature is mainly focused on the research of internal control information disclosure of listed companies, excluding such special industries as commercial banks. Therefore, the research on the influencing factors of internal control information disclosure of listed commercial banks in this paper has important theoretical and guiding significance for perfecting the internal control disclosure standards of listed banks in China and improving the present situation of information disclosure. Based on the annual report of 14 listed banks from 2007 to 2011 and the self-assessment report of internal control disclosed separately, this paper studies it by descriptive statistics and multiple regression. The empirical results show that the main factors influencing the disclosure of internal control information of Chinese listed banks are: the natural logarithm of total assets, the average rate of return on total assets, the size of the board of directors, the size of the board of supervisors, the number of the "fourth committee". Capital adequacy ratio and non-performing loan ratio, etc. In this paper, the corresponding policy recommendations are put forward. The main contribution of this paper lies in the innovation of research methods. In the part of empirical analysis, the author thinks that the influence of board size on the disclosure of internal control information of listed commercial banks will be different with the cross-section of individuals, that is, the listed commercial banks. There are also joint-stock banks. The status of the board of directors in state-owned banks and joint-stock banks may be different in terms of actual power. The author thinks that this may lead to the different influence of board size on the disclosure of internal control information of each listed bank. But the existing domestic and foreign literature does not consider this point, is all listed banks indiscriminately general put together to carry on the research and analysis. Therefore, in order to further study whether there are differences in the influence of board size on the disclosure of internal control information of 14 listed banks, this paper uses relevant software to carry out another multivariate regression to the model. To enhance the interpretation of the model.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 林鐘高;徐虹;唐亮;;股權(quán)結(jié)構(gòu)、內(nèi)部控制信息披露與公司價(jià)值——來自滬深兩市上市公司的經(jīng)驗(yàn)證據(jù)[J];財(cái)經(jīng)論叢;2009年01期
2 方紅星;孫
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