1、上市商业银行内部控制信息披露研究摘要企业内部控制信息披露对加强内部控制管理建设，保护投资者权益具有重要意义。通过对我国上市商业银行2009年年度报告中内部控制信息披露状况的分析，并立足于前人研究的基础，发现目前我国上市商业银行内部控制信息披露存在披露渠道与形式不统一、披露内容过于简单空洞以及内部控制缺陷披露较少等问题。应强化监管，规范信息披露的渠道、形式和内容，建立内部控制信息披露评价体系，不断完善上市商业银行公司治理结构，提高上市商业银行内部控制的透明度。 关键词：内部控制；信息披露；上市银行；年报AbstractThe information disclosure
2、 of enterprise internal control there are important significance for strengthen the construction of internal control management, and protect the rights and interests of investors. on the basis of previous studies, analyzed the information disclosure of China's listed commercial Banks’
3、 internal control in the 2009 annual report, found that, at present, the information disclosure of our countries’ listed commercial Banks’ internal control are still exist several questions: disclosure carriers are abhorrent; disclosure forms are unification; disclosure content is too s
4、imple and disclosure of internal control information is less. Should strengthen supervision, Regulating information disclosed carrier, form and content; Establishing an evaluation system of information disclosure of internal control; perfecting the listed commercial Banks’ internal corp
5、orate governance structure. improve the transparency of internal control of listed commercial banks. Keywords:internal control；information disclosure；listed Banks；annals 目录摘要Abstract一、序言（一）研究背景及研究意义（二） 二、商业银行内部控制信息披露研究综述 (一）国外已有研究成果 （二）国内已有研究成果 1商业银行内部控制信息披露制度研究 2商业银行内部控制信息披露存在的问题 3改善商
