本科论文摘 要随着市场经济的不断发展，银行业的规模也随之扩大，但是，市场环境变却得也越来越复杂，银行在经营中受到的风险程度也会越来越大，这就要求我国商业银行提高风险防范能力，强化内部控制体系建设。但是国内外的商业银行，近年来发生的舞弊案件数不胜数，每次舞弊案件的涉案金额都非常庞大，引起了社会各界持续的关注。因此，建立的内部控制体系是否有效、披露的信息是否全面，监管力度是否到位，对于整个银行业来说是至关重要的。虽然我国已强制要求上市银行披露其内控信息，但是，从披露的情况来看还有很大的提升空间。比如披露的内容简单粗略，报告的形式五花八门。鉴于目前的情况，本文以民生银行为主要研究对象，结合所选 10 家上市银行来进行分析，针对发现的问题并提出建议，希望可以起到改进作用。本科论文关键词：上市银行；内部控制；信息披露本科论文AbstractWith the continuous development of the market economy, the scale of the banking industry is also expanding. However, the market environment is becoming more and more complex, and the risk level of enterprises in operation will be more and more large, which requires China's commercial banks to improve the risk prevention ability and strengthen the internal control system. But commercial banks at home and abroad, in recent years, there have been numerous cases of fraud, and the amount involved in each case is very large, which has attracted continuous attention from all walks of life. Therefore, whether the established internal control system is effective, whether the information disclosed is universal, and whether the supervision is in place is crucial for the whole banking industry.Although China has forced listed banks to disclose their internal control information, there is still much room for improvement from the disclosure. For example, the content of the disclosure is simple and rough, and the form of the report is varied. In view of the current situation, this paper takes...
