关于上市银行内部控制缺陷的研究
内部控制是上市银行规避风险的最基本保证，在金融危机过后,金融体系面临着更严峻的挑战，通过研究上市银行内部控制缺陷披露，可以了解缺陷产生的原因与现状，为上市银行完善内控建设提供科学可靠的意见。
在巴塞尔协议与我国银监会相关规定的指引下，本文针对近几年几家出现问题的上市银行与表现优异的上市银行进行对比分析，通过分析上市银行的年报数据与对内部控制缺陷的信息披露情况，得出上市银行内部控制缺陷的现状，分析内部控制缺陷的不良经济后果，提出改进对策。
关键词：上市银行；内部控制；缺陷；规避风险 ；信息披露
Abstract
Internal control is the basic guarantee of the listed banks to avoid potential risks. After financial risk, the financial system has confronted with more and more challenging situation. By getting to know the reasons and situations produced by the flaws, we can provide more reliable suggestions for enhancing the listed banks’ control.
In light of the Basle accord and relevant policies carried out by China Banking Regulatory Commission, my paper did some comparison and analyst according to the problems unveiled in recent years. I drew the conclusion from analyzing the listed banks’ annual financial reports and public announcement of internal flaw which constituting the strategy to better improvement.
Key words: Listed banks; Internal control; Flaws; Avoiding risks; Public announcement
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