Study on the Information Disclosure of Internal Control of the Listed Banks in China

This paper makes a study of the current situations of internal control of the listed banks in China.Based on the multiple regression analysis of 42 annual reports and their business performance in 210 information disclosures of internal control of 14 listed banks from 2007 to 2009,the result shows that: among the five carriers of information disclosure of internal control,the corporate governance structure,the director's report and the supervisor's report have little significance to the information disclosure of internal control of the banks and their business performance;so does the accounting firm's audit report to the business performance of the banks;however,the information disclosure of internal control in self assessment report is strongly related to the bank's performance,and this means that the operating risks of the banks are lower,and their performance is at the better side.Finally,the paper reveals the problems in the information disclosure of internal control of the banks in China,and provides some suggestions.