本文關(guān)鍵詞：我國(guó)商業(yè)銀行內(nèi)部控制信息披露水平影響因素研究　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 商業(yè)銀行 內(nèi)部控制信息披露 信息披露水平評(píng)價(jià)

【摘要】：商業(yè)銀行是經(jīng)營(yíng)性質(zhì)較為特殊的一類行業(yè)，因此其具有特殊的風(fēng)險(xiǎn)性；同時(shí)，由于商業(yè)銀行在整個(gè)經(jīng)濟(jì)體系中具有不可替代的特殊地位，因此內(nèi)部控制對(duì)于商業(yè)銀行乃至整個(gè)經(jīng)濟(jì)體系都顯得尤為重要。商業(yè)銀行是否進(jìn)行內(nèi)部控制信息披露以及信息披露是否全面成為了投資者、儲(chǔ)蓄者以及金融監(jiān)管機(jī)構(gòu)等利益相關(guān)者全面關(guān)注的重點(diǎn)。 針對(duì)我國(guó)商業(yè)銀行內(nèi)部控制信息披露指標(biāo)設(shè)計(jì)著手，通過(guò)對(duì)相關(guān)文獻(xiàn)進(jìn)行研究、應(yīng)用熵值法，來(lái)建立我國(guó)商業(yè)銀行內(nèi)部控制信息披露指數(shù)；通過(guò)對(duì)我國(guó)商業(yè)銀行內(nèi)部控制信息披露的狀況進(jìn)行簡(jiǎn)要分析，針對(duì)商業(yè)銀行的理論和現(xiàn)實(shí)意義進(jìn)行探討。然后，從我國(guó)商業(yè)銀行內(nèi)部控制信息披露指數(shù)出發(fā)，運(yùn)用回歸分析的方法實(shí)證分析我國(guó)商業(yè)銀行內(nèi)部控制信息披露水平受到哪些因素的影響；通過(guò)因子分析的方法總結(jié)出哪些總體因子影響著這些因素。最后，得出結(jié)論以及提出一些改進(jìn)的建議。 總體可以看出，我國(guó)商業(yè)銀行內(nèi)部控制信息披露狀況形式上良好，但對(duì)于實(shí)質(zhì)上的披露往往欠缺，現(xiàn)階段的披露大多注重形式。對(duì)于我國(guó)商業(yè)銀行內(nèi)部控制信息披露而言，其信息披露的程度、水平、質(zhì)量都至關(guān)重要。因?yàn)槠洳粌H是監(jiān)管部門的要求，同時(shí)也直接關(guān)系著信息使用者的利益，內(nèi)部控制信息披露的好壞很大程度上影響著投資者以及利益相關(guān)者的判斷及決策。因此，商業(yè)銀行在考慮成本效益原則的情況下，應(yīng)該將內(nèi)部控制的披露更關(guān)注與實(shí)質(zhì)、關(guān)注與能夠給信息使用者提供有用信息的方面，，改進(jìn)當(dāng)前狀況下形式大于實(shí)質(zhì)的現(xiàn)狀。
[Abstract]:The commercial bank is a special industry, so it has special risk; at the same time, the commercial bank has the special irreplaceable position in the entire economic system, so the internal control for commercial banks and even the whole economic system is particularly important. Whether the commercial banks internal control of information disclosure and information disclosure whether fully become investors, savers and key financial regulators and other stakeholders full attention.
According to our country commercial bank internal control information disclosure index to design, through the study of relevant literature, using entropy method to establish the index of information disclosure of internal control of commercial banks in China; through the brief analysis of the information disclosure of internal control of China's commercial banks, commercial banks were discussed according to the theoretical and practical significance. Then starting from the index of information disclosure, internal control of commercial banks in China, using the method of regression analysis the empirical analysis of China's commercial banks internal control information disclosure level of the factors which influence; through the method of factor analysis to summarize what the overall factors influence these factors. Finally, draws a conclusion and puts forward some suggestions for improvement.
Overall we can see that our country commercial bank information disclosure of internal control in the form of good, but for the essence of the present disclosure often lack of disclosure is largely focused on the form. For the information disclosure of internal control of China's commercial banks, the degree of information disclosure, the level of quality, are of vital importance. It is not only the supervision department the requirements, but also directly related to the benefit of information users, the internal control information disclosure quality has great influence on the judgment and decision of investors and stakeholders. Therefore, commercial banks consider the cost principle, should be more concerned about the disclosure of internal control and essence, and can give information about the user provides useful information, to improve the current situation of form than substance status.

【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方紅星;孫

本文編號(hào)：1410073