發(fā)布時(shí)間：2018-05-07 17:37

  本文選題：G銀行 + 內(nèi)部控制��； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：1995年的巴林銀行事件、2001年的安然事件、2002年的世通事件等一批大型的上市公司因遭受投資者的拋售,而被迫宣布破產(chǎn),曾使整個(gè)資本市場(chǎng)動(dòng)蕩不安。造成這一現(xiàn)象的主要因素就與內(nèi)部控制信息披露的實(shí)施不到位有著密不可分的關(guān)系,同時(shí),這批上市公司的財(cái)務(wù)舞弊行為不僅使投資者蒙受了欺騙,而且使自身付出了慘痛的代價(jià),破壞了資本市場(chǎng)的有效秩序,也造成了一定程度上的股市危機(jī)。而商業(yè)銀行在如今的金融市場(chǎng)中占據(jù)了極為關(guān)鍵且不可替代的地位,極具發(fā)展前景,其重要性也是不容小覷的。對(duì)于上市銀行來(lái)說(shuō),內(nèi)部控制信息披露是不可缺少的一部分,它有利于上市銀行合理規(guī)避風(fēng)險(xiǎn)、提高經(jīng)營(yíng)效率、更有利于投資者做出決策。目前,我國(guó)已經(jīng)有一些商業(yè)銀行的內(nèi)部控制管理體系取得了一定的成績(jī),以G銀行為例,其在2015年度的總資產(chǎn)約為22.2萬(wàn)億人民幣,凈利潤(rùn)額更是高達(dá)2777.2億元,一舉成為中國(guó)500強(qiáng)企業(yè)中的第4位,這個(gè)成績(jī)更是超過(guò)了美國(guó)500強(qiáng)中以賺錢(qián)聞名的蘋(píng)果公司。要想管理好如此大規(guī)模的銀行,其內(nèi)部控制信息披露占據(jù)著十分重要的地位。然而,G銀行在披露內(nèi)部控制信息上依舊存在披露信息簡(jiǎn)單且流于形式、缺陷披露不充分等問(wèn)題。因此,本論文通過(guò)對(duì)G銀行內(nèi)部控制信息披露的現(xiàn)狀分析,發(fā)現(xiàn)出G銀行在披露內(nèi)部控制信息方面中存在的不足之處,并對(duì)癥下藥,提出相關(guān)的改進(jìn)建議。同時(shí)也能給其他上市銀行一些參考與借鑒。本文在查閱大量書(shū)籍,借鑒國(guó)內(nèi)外相關(guān)的研究結(jié)果,并汲取其經(jīng)驗(yàn)教訓(xùn)的基礎(chǔ)上,采用案例研究、問(wèn)卷調(diào)查以及統(tǒng)計(jì)分析等手法,以G銀行作為本次論文的研究對(duì)象,通過(guò)該銀行的財(cái)務(wù)報(bào)告以及相關(guān)問(wèn)卷調(diào)查的結(jié)果,歸納出該銀行內(nèi)控信息披露的現(xiàn)狀,并對(duì)比其他上市銀行分析其存在的不足之處,探析問(wèn)題存在的種種原因,最后根據(jù)問(wèn)題的診斷結(jié)果提出相應(yīng)的改進(jìn)意見(jiàn)。本文克服了傳統(tǒng)的課題研究方向,即對(duì)銀行業(yè)中所有上市公司的內(nèi)部控制信息披露的情況進(jìn)行研究,主要把G銀行作為研究對(duì)象,綜合了所有上市銀行與該銀行進(jìn)行對(duì)比的結(jié)論,并結(jié)合問(wèn)卷調(diào)查的結(jié)果來(lái)分析,得出G銀行存在披露信息簡(jiǎn)單且流于形式、缺陷披露不充分以及披露連續(xù)性缺乏的弊端。通過(guò)對(duì)問(wèn)題的深入剖析,找到問(wèn)題產(chǎn)生的種種原因,并從相對(duì)應(yīng)的角度提出完善措施。通過(guò)這些措施的實(shí)行,希望可以對(duì)G銀行內(nèi)部控制信息披露的管理起到一定的改進(jìn)作用。
[Abstract]:The Bahrain Bank incident in 1995, Enron incident in 2001, WorldCom incident in 2002 and other large listed companies were forced to declare bankruptcy because of the sell-off of investors, which made the whole capital market turbulent. The main factors causing this phenomenon are closely related to the lack of implementation of internal control information disclosure. At the same time, the financial fraud of these listed companies not only makes investors suffer from fraud, Moreover, it has made itself pay a heavy price, destroyed the effective order of capital market, and caused a certain degree of stock market crisis. But the commercial bank occupies the extremely key and irreplaceable position in the present financial market, has the extremely development prospect, its importance also cannot be underestimated. For listed banks, internal control information disclosure is an indispensable part, it is conducive to the listed banks to avoid risks reasonably, improve operational efficiency, more conducive to investors to make decisions. At present, some commercial banks in China have made some achievements in their internal control and management systems. Taking G Bank as an example, its total assets in 2015 are about 22.2 trillion yuan, and the net profit amount is as high as 277.72 billion yuan. It ranked fourth among China's top 500 companies, outperforming Apple, a Fortune 500 company known for making money. To manage such a large-scale bank, its internal control information disclosure occupies a very important position. However, there are still some problems in disclosure of internal control information, such as simple and formalistic disclosure and inadequate disclosure. Therefore, through the analysis of the current situation of G bank internal control information disclosure, this paper finds out the shortcomings of G bank in the disclosure of internal control information, and puts forward some suggestions for improvement. At the same time can also give other listed banks some reference and reference. On the basis of consulting a large number of books, referring to the relevant research results at home and abroad, and drawing on its experience and lessons, this paper adopts the methods of case study, questionnaire investigation and statistical analysis, taking G Bank as the research object of this paper. Through the financial report of the bank and the results of the related questionnaire survey, this paper sums up the current situation of the disclosure of the internal control information of the bank, and compares with other listed banks to analyze its shortcomings, and analyzes the reasons for the problems. Finally, according to the diagnosis result of the problem, the corresponding improvement suggestions are put forward. This paper overcomes the traditional research direction, that is, to study the internal control information disclosure of all listed companies in the banking industry, mainly taking G Bank as the research object. By synthesizing the conclusion of comparison between all listed banks and this bank, and analyzing the results of questionnaire survey, it is concluded that G bank has the disadvantages of simple and formalistic disclosure, inadequate defect disclosure and lack of continuity of disclosure. Through the thorough analysis of the problem, this paper finds out the causes of the problem, and puts forward the perfect measures from the corresponding point of view. Through the implementation of these measures, we hope to improve the management of G bank internal control information disclosure.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F830.42;F832.33

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