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2008年金融危机的爆发,将全球目光吸引至金融机构的风险管理和内部控制上。银行的内控机制是否完善不仅关乎其自身的生存发展,更关乎国家甚至全球的金融安全与稳定。我国对上市银行内控的监管起步较晚,对于内控中“实质性漏洞”的披露要求甚少,而实质性漏洞有助于上市银行管理层对内控缺陷的发现,完善内控,从而预防风险,也为利益相关者提供更可靠的信息。本文以中信银行为例,对其上市以来的5份年报进行整理分析,根据其实质性漏洞披露的现状,提出我国上市银行内部控制实质性漏洞披露的完善建议。
The outbreak of the financial crisis in 2008 attracted global attention to the financial institutions’ risk management and internal control. Whether the bank’s internal control mechanism is perfect is not only related to its own survival and development, but also to the financial security and stability of the country or even the whole world. China’s regulation of listed banks’ internal control started relatively late, and there are few requirements for the disclosure of “material loopholes” in the internal control. Substantial loopholes can help the listed bank’s management to find out internal defects and improve internal control so as to prevent risks , But also provide more reliable information for stakeholders. Taking CITIC Bank as an example, this paper analyzes and analyzes the five annual reports since its listing, and puts forward some suggestions on how to disclose the substantive loopholes in the internal control of listed banks in China.