我国上市银行内部控制信息披露的国际借鉴与路径选择

上市商业银行内部控制信息披露是公开信息披露的核心和防范金融风险的第一道防线。近年来,美国上市银行的内部控制信息披露制度发生了巨大的变革,主要表现在内部控制信息披露由自愿向强制转变、进一步规范了内部控制信息披露的内容与格式、内部控制信息披露须经验证并由首席执行官和首席财务官宣誓保证及萨班斯法案的影响等。本文通过相关研究发现我国存在内部控制信息披露不规范、披露不充分及对内部控制信息披露的认识和理解不一致等问题。因此,建议我国应通过整章建制、以市场为主导及更新观念来分阶段、分步骤推进我国上市银行的内部控制信息披露制度。

Internal Information Disclosure by Listed Banks in China: International Experience and Paths to Take

Disclosure of internal controlled information by listed banks is at the core open information disclosure and the first defense against financial risks.In recent years,great changes have taken place in the system of internal information disclosure by listed banks in USA,as represented by the shift from voluntary-base to compulsory base and by better regulation of the content and form.Thus internal information disclosure is subject to the examination and vow of guarantee by CEO and CFO with reference to SOX Act.In this paper,it is found that internal information disclosure in our country is irregular and understated and is viewed and understood differently by the banking staff.So it is proposed that there should be a sound system to gradually push forward such disclosure system in China with market-oriented approach and updated concept.