我国国有上市商业银行内部控制自我评价报告披露的探讨.pdf

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1、3.2国有上市商业银行内部控制自评报告披露存在的问题·································183.2.1内部控制评价过程中权责不够明晰··························································183.2.2自评报告不规范·························································································193.2.3报告披露的内容不全面········

2、·····································································193.2.4报告披露的信息实用性较低······································································203.2.5内部控制自评报告的成本过高··································································203.3国有上市商业银行内部控制自我评价报告

3、披露存在问题的原因分析··········213.3.1银行对内部控制自我评价报告的认识程度不够······································213.3.2内部审计部门独立性不高··········································································213.3.3会计师事务所未充分发挥鉴证作用··························································223.3.4外界

4、对内部控制的需求不高······································································233.3.5内部控制评价过程中缺乏统一的标准······················································233.3.6对内部控制信息披露缺乏外部监管··························································24第四章美国上市商业银行内部控制自我评价报告披露的经验及启

5、示··················254.1美国上市商业银行内部控制自评报告的披露制度·········································254.1.1美国上市商业银行内部控制自我评价体系··············································254.1.2美国上市商业银行内部控制自评报告披露制度的特点···························264.2美国上市商业银行内部控制自评报告披露制度对我国的启示·····················2

6、74.2.1建立有效的公司治理结构···········································································274.2.2建立可行的评价标准·················································································274.2.3选择合理的评价范围······························································

7、···················284.2.4加强外部审计·····························································································28第五章完善我国国有上市商业银行内部控制自评报告披露的对策······················295.1加强国有上市商业银行的自身建设································································295.1.

8、1进一步完善公司治理结构··········································································295.1.2提高管理层对内部控制自评报告重要性的认识··················