本文選題：上市銀行　切入點(diǎn)：內(nèi)部控制　出處：《河北經(jīng)貿(mào)大學(xué)》2015年碩士論文

【摘要】：2010年，全球進(jìn)入后危機(jī)時(shí)代，經(jīng)濟(jì)復(fù)蘇緩慢，銀行操作風(fēng)險(xiǎn)案件頻發(fā)，各國政府和學(xué)者們紛紛重新審視銀行內(nèi)部控制體系。與此同時(shí)在我國國內(nèi)，，經(jīng)濟(jì)結(jié)構(gòu)調(diào)整、金融市場化改革，商業(yè)銀行經(jīng)歷了從股改上市到利率市場化等重大變革，其內(nèi)部控制信息披露由自愿性逐漸進(jìn)入強(qiáng)制性階段�；诖吮尘埃疚尼槍ξ覈鲜秀y行內(nèi)部控制信息披露質(zhì)量的影響因素展開實(shí)證研究。 本文梳理了當(dāng)今國內(nèi)外關(guān)于內(nèi)控信息披露質(zhì)量及影響因素的研究成果，首先，對上市銀行內(nèi)部控制、披露及質(zhì)量的相關(guān)概念進(jìn)行界定；其次，介紹我國上市銀行行業(yè)特征及內(nèi)控信息披露現(xiàn)狀，分析影響因素并提出假設(shè)；實(shí)證部分，采用內(nèi)容分析法建立了上市銀行內(nèi)控信息披露質(zhì)量（ICIDQ）的評分體系，通過描述統(tǒng)計(jì)和回歸分析等方法研究我國上市銀行內(nèi)控信息披露質(zhì)量的影響因素。由實(shí)證分析發(fā)現(xiàn)，上市銀行規(guī)模、治理結(jié)構(gòu)、資本安全性以及銀行區(qū)域性對內(nèi)控信息披露質(zhì)量影響較為顯著，其他指標(biāo)結(jié)果不顯著。最后，本文從研究結(jié)果出發(fā)，在完善治理結(jié)構(gòu)、提高銀行經(jīng)營資本安全以及克服銀行自身區(qū)域局限等方面，提出具有針對性的參考建議。 本文的創(chuàng)新點(diǎn)主要在于：第一，本文鑒于上市銀行的行業(yè)特殊性，在分析其內(nèi)控信息披露的影響因素時(shí)，根據(jù)我國上市銀行的行業(yè)特征，嘗試選取是否為地方性商業(yè)銀行作為影響因素納入實(shí)證模型，以期使本文研究結(jié)果更準(zhǔn)確；第二，在對于上市銀行內(nèi)部控制信息披露質(zhì)量的評價(jià)方法上，本文采用內(nèi)容分析法建立評價(jià)指標(biāo)，在參考前人研究成果的基礎(chǔ)上進(jìn)行調(diào)整創(chuàng)新，從全面性、可靠性、及時(shí)性三個(gè)方面制定兩級評價(jià)標(biāo)準(zhǔn)對內(nèi)控信息披露質(zhì)量進(jìn)行評分，以期能使研究結(jié)果更加準(zhǔn)確有效。
[Abstract]:In 2010, as the world entered the post-crisis era, with the slow economic recovery and frequent bank operation risk cases, governments and scholars have re-examined the internal control system of banks.At the same time, in our country, the economic structure adjustment, the financial marketization reform, the commercial bank has experienced from the stock reform to the interest rate marketization and other important changes, its internal control information disclosure gradually enters the compulsory stage from the voluntary nature.Based on this background, this paper carries out an empirical study on the influencing factors of the quality of internal control information disclosure of listed banks in China.This article combs the domestic and foreign research results about the internal control information disclosure quality and the influence factor, first, carries on the definition to the listed bank internal control, the disclosure and the quality related concept; secondly,This paper introduces the industry characteristics of listed banks in China and the present situation of internal control information disclosure, analyzes the influencing factors and puts forward hypotheses. In the empirical part, the author establishes the ICIDQ scoring system of the quality of internal control information disclosure of listed banks by content analysis.By means of descriptive statistics and regression analysis, the factors influencing the quality of internal control information disclosure of listed banks in China are studied.From the empirical analysis, it is found that the scale of listed banks, governance structure, capital security and bank regional control information disclosure quality is more significant, but the results of other indicators are not significant.Finally, based on the research results, this paper puts forward some specific suggestions on perfecting the governance structure, improving the security of the bank's operating capital and overcoming the regional limitations of the bank itself.The innovation of this paper mainly lies in: first, in view of the industry particularity of listed banks, this paper analyzes the influencing factors of its internal control information disclosure, according to the industry characteristics of listed banks in China.Try to select whether the local commercial banks as influencing factors into the empirical model, in order to make the results of this study more accurate; second, in the evaluation of the quality of internal control information disclosure of listed banks,This paper establishes the evaluation index by content analysis method, adjusts and innovates on the basis of referring to the previous research results, and formulates two evaluation standards from three aspects of comprehensiveness, reliability and timeliness to score the quality of internal control information disclosure.In order to make the research results more accurate and effective.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F832.33;F830.42

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