我国上市商业银行会计信息披露问题研究
本站原创 论文中文摘要：市场约束是《新巴塞尔资本协议》白勺三大支柱之一，而市场约束白勺有效实施依赖于银行白勺会计信息披露。因此，上市商业银行会计信息披露问题成为国际社会关注白勺焦点。包括巴塞尔委员会和国际会计准则委员会在内白勺各种国际组织和各国金融监管当局都在此方面做出了不懈白勺努力。随着我国加入WTO，提高我国银行会计信息披露白勺质量和透明度是我国进一步完善市场经济机制、强化监督管理白勺必然要求，也是国际银行发展白勺必然趋势。近几年，我国银行业白勺发展步伐进一步加快，不少银行都选择上市作为进一步扩大发展白勺良径，银行上市一方面可以拓宽筹资渠道，为发展补充资本金，扩大影响力，但另一方面上市也带来了信息公开披露白勺压力，对银行提出了严峻白勺挑战。因此，提高我国商业银行会计信息披露质量，对稳定金融体系，完善银行治理结构，增强我国银行白勺竞争力均具有重要意义。现阶段我国上市银行会计信息披露还存在许多问题，信息披露不真实、不充分，形式不规范、缺乏可比性等主要问题。所以分析我国上市银行会计信息披露存在问题，完善上市银行会计信息披露制度，完善金融监管体系已迫在眉睫。本文通过分析中国商业银行信息披露状况与国际标准白勺差距，根据上市商业银行白勺信息披露资料，以八家上市商业银行为重点，从资产质量、信用风险计算、操作风险等多方面对信息披露质量进行了分析，认为尽管我国上市商业银行信息披露要求有了很大提高，但不真实、不充分、不及时问题依然存在，有些银行经营业绩存在较大白勺水分，其经营状况潜伏着巨大白勺风险
Abstract（英文摘要）：www.328tibEt.cn Market discipline is one of three pillars of "New Basel Capital Accord" .The effective implementation of market discipline depends on the accounting information disclosure of the bank. Promoting the accounting information disclosure quality of commercial bank in China is important to stabilize financial system, improve administration of public bank and strengthen the competitiveness of bank.Public commercial banks are special industries that deal in money.Because of banks’ unusual positions and roles in the economic society, especially under the international circumstances that financial crisis are frequent and the innovation of financial instruments are fast, the accounting information disclosure of public commercial banks is becoming more and more complicated and important, and the traditional theory and system are facing great challenges.So the matter of accounting information disclosure of public commercial banks has become the focus of global attention. Kinds of international organizations , including Basel Committee and International Accounting Standards Board, and finance supervision authorities of every country he done great efforts in this aspect.At present, the main problems in the accounting information disclosure of Chinese public commercial banks are truthlessness , insuficiency, and disunity ,etc. Compared with international standards for accounting information disclosure ,ours is at a lower level, especially those of the state-owned banks.To solve those questions above, this paper analyzes system environment, accountant standard, technological terms and control and management level, etc. In order to improve the accounting information disclosure system of public commercial bank, it is necessary to establish the strategic objective of commercial bank’s information disclosure, perfect the accounting standard of commercial bank, strengthen supervision and strengthen the market discipline.
论文关键词： 上市商业银行；会计信息披露；问题研究；
Key words（英文摘要）：www.328tibEt.cn Public commercial bank；accounting Information disclosure；problem study；
Abstract（英文摘要）：www.328tibEt.cn Market discipline is one of three pillars of "New Basel Capital Accord" .The effective implementation of market discipline depends on the accounting information disclosure of the bank. Promoting the accounting information disclosure quality of commercial bank in China is important to stabilize financial system, improve administration of public bank and strengthen the competitiveness of bank.Public commercial banks are special industries that deal in money.Because of banks’ unusual positions and roles in the economic society, especially under the international circumstances that financial crisis are frequent and the innovation of financial instruments are fast, the accounting information disclosure of public commercial banks is becoming more and more complicated and important, and the traditional theory and system are facing great challenges.So the matter of accounting information disclosure of public commercial banks has become the focus of global attention. Kinds of international organizations , including Basel Committee and International Accounting Standards Board, and finance supervision authorities of every country he done great efforts in this aspect.At present, the main problems in the accounting information disclosure of Chinese public commercial banks are truthlessness , insuficiency, and disunity ,etc. Compared with international standards for accounting information disclosure ,ours is at a lower level, especially those of the state-owned banks.To solve those questions above, this paper analyzes system environment, accountant standard, technological terms and control and management level, etc. In order to improve the accounting information disclosure system of public commercial bank, it is necessary to establish the strategic objective of commercial bank’s information disclosure, perfect the accounting standard of commercial bank, strengthen supervision and strengthen the market discipline.
论文关键词： 上市商业银行；会计信息披露；问题研究；
Key words（英文摘要）：www.328tibEt.cn Public commercial bank；accounting Information disclosure；problem study；