我国上市银行信息披露的特殊性研究

《我国上市银行信息披露的特殊性研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、武汉大学本科毕业论文46本科毕业论文标题：我国上市银行信息披露的特殊性研究姓名：专业：会计指导老师：学号：层次：网络教育二O一三年元月-15-武汉大学本科毕业论文摘要银监会、中国银行业协会先后出台了一系列规范，对上市银行信息披露提出了要求。随着我国越来越多银行已经通过上市转变为公众公司，不仅其财务指标、经营业绩将受到投资者关注，其企业形象也应置于公众的监督之下。因此，我国上市银行信息应该积极披露。文章从上市银行信息披露及时性、完整性等信息披露的有效性入手，通过对信息披露有效性的实证分析，得出相关启示，希望对完善我国上

2、市银行信息披露、推动我国证券市场健康发展有所帮助。关键词：上市银行信息披露及时性完整性-15-武汉大学本科毕业论文目录摘要···········································································································1一、我国上市银行信息披露的定义及现状················································3（一）、上市银行信息披露的定义及意义·······

3、··················································3（二）、我国上市银行信息披露的现状····························································3二、我国上市银行信息披露的缺陷分析···················································6（一）、上市银行信息披露的需求主体缺位············································

4、·········6（二）、上市银行信息披露的主动性不高························································6（三）、上市银行信息披露的有效性弱化························································7（四）、上市银行信息披露的及时性不强························································7三、上市银行信息披露缺陷的治理对策·········

5、···········································9-15-武汉大学本科毕业论文（一）、培育信息供求主体，完善信息披露微观主体········································9（二）、加强自愿性信息披露"提高其信息披露的主动性···································9（三）、完善信息披露手段，加强信息披露的及时性········································9（四）、完善信息披露内容，保

6、证信息披露的真实性、准确性与充分性·············10四、结束语·······························································································12五、参考文献····························································································13六、致谢词······················

7、·········································································14一我国上市银行信息披露的定义及现状-15-武汉大学本科毕业论文（一）、上市银行信息披露的定义及意义上市银行信息披露是指上市银行对自身经营活动所引起的各种信息进行分类、量化和汇总，将其资产、经营、收益、风险管理、组织结构等各方面按照法律的要求以一定的形式向银行监管当局、股东等相关信息使用者进行公示。随着金融体制改革的深化和金融业竞争的加剧，各独立的经济主体为使自身处于市场

8、竞争的有利位置，产生了强烈的信息需求。加强对国际先进信息披露制度研究，不断提高我国商业银行信息披露水平显得十分迫切。上市银行作为经营货币的特殊企业，与经营一般商品的企业不同。由于其在社会经济活动中的特殊地位和作用，信息披露问题至关重要。美国次贷危机的爆发，进一步揭示了上市商业银行信息披露制度的重要性。我国上市商业银行在信息披露方面还存在标准不一