Study on the Listed Commercial Banks’ Ownership Structure Effectiveness of the Internal Control
Abstract：With the development of economic globalization, equity structure as an important part of corporate governance has a great impact on internal control. An effective internal control system can guarantee the effective implementation of various systems and promote the sustainable and long-term development of enterprises. This paper focuses on the effect of ownership structure on the effectiveness of internal control. The status of the influence of equity structure on the effectiveness of internal control is basically explained, and some indicators of the effect of ownership structure of listed commercial banks on the effectiveness of internal control are analyzed. The relevant data of listed commercial banks from 2013 to 2016 is selected from the CSMAR database. The influence on the effectiveness of internal control is studied from the aspects of equity structure and balance mechanism, that is,on the profitability of assets and the quality of assets. According to the theoretical analysis, the research hypothesis is put forward, and a multiple regression model is established to verify the theoretical hypothesis. The conclusion is drawn that the relatively centralized equity structure and internal control is more effective when there are checks and balances on shareholders. Finally, according to the research results, some reasonable suggestions are put forward for the effectiveness of internal control of commercial banks.
Keywords：Ownership structure； Internal control； Effectiveness of internal control