我国上市商业银行信息披露研究

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1、baekground，researchmethodsandideas，aswellasdomestieandinternationalliteraturereviewPapers.ChaPter11，Thetheoryofthecommercialbankinfomationdisclosure.BasedonthetheoryofinformationasymmetryaswellastheParticularityandextemalityofthecomrnercialba吐s，thisPartelaboratestheneeessityoftheinfo皿

2、ationdisclosuresystem，which15animPortantmeanstomakeuPforthesuPervision，strengthenthemarketdisciPline，andPreventtherisks.Chapter111，T垃5PartmainlydiscussesthesuPervisorysysternandcharactersoftheinforp区ationdisclosureinlistedeornrnercialbanksinChina.Then，itProfoundlyanalyZesthattheinform

3、ationdisclosureoflistedco~ereialbankhasmanyProblemsinthesuPervisoryanthority，theSuPervisoryregulation，thelevelofinformationdisclosureete.，andrevealsthedeePreasonsforunsatisfaetoryinformationdiselosureoflistedcorninercialbank.ChapterIV，BasedonthereferenceofBaselCommitteeandthebankinfor

4、mationdiselosurereg’UlationsofforeigncountriessuehasAmerieaandSingapore，thisPartidentifiesthegapbetweentheinternationalstandardsandthedomestieones，andalsofindsthedireetiontoirnProveandPerfecttheregulationsofbankinformationdisclosureinChina.ChapterV，ThesuggestionsaboutPerfeetingtheinfo

5、rmationdiselosuresystemofcommercialba欣5inChina.InthefirstPlaee，thelawsandregulationsforthemanagementoffinaneialinstitutionsinChinashouldbestrengthened.InthesecondPlace，theaccountingstandardsfortheinformationdiselosureofcornillereialbanksshouldbeimProved.ToeomPletethis，weshouldfirstlye

6、nsuretheeffeetiveimPlementationofthenew“AceountingSystemofFinancialEnterprise”，thenPerfecttheaceountingstandardsofderivativefinancialinstmments，andfinallystrengthenthequalitystandardsofthecommereialbanksinformationdiselosure，andfourthlyimProvetheloan1055reservesystem.InthethirdPlace，t

7、hesystemreform，eliminatetheba币erofthesystemshouldbedeePened，andthemanagementcapacityandtechnieallevelofthecornlnercialbanksbedeveloPed.InthefourthPlace，thesuPervisoryagenciesofthecomrnereialbanksinformationdiselosureinChinashouldbeimProved.InthefifthPlaee，therulesofthecofnmereialbanks

8、infor