上市银行内部控制信息披露研究——以民生银行为例

本科论文AbstractWith the continuous development of the market economy,the scale of thebanking industry is also expanding.However,the market environment is becomingmore and more complex,and the risk level of enterprises in operation will be moreand more large,which requires China's commercial banks to improve the riskprevention ability and strengthen the internal control system.But commercial banks athome and abroad,in recent years,there have been numerous cases of fraud,and theamount involved in each case is very large,which has attracted continuous attentionfrom all walks of life.Therefore,whether the established internal control system iseffective,whether the information disclosed is universal,and whether the supervisionis in place is crucial for the whole banking industry.Although China has forced listed banks to disclose their internal controlinformation,there is still much room for improvement from the disclosure.Forexample,the content of the disclosure is simple and rough,and the form of the reportis varied.In view of the current situation,this paper takes Minsheng Bank as the mainresearch object,and analyzes it in combination with the selected 10 listed banks,aiming at the problems found and making suggestions,hoping to play animprovement role.Key words:Listed banks;Internal control;Information disclosure