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1、AnalysisoftheLawonCommercialBanksinChinaInformationDisclosureSystemAbstractinformationdisclosuresystemofChina’sLawonCommercialBanksexisttodiscloseinformationisinadequate,inaccurate,opaquedefects,hasitslimitationsintermsofinformationdisclosureprocedures,content,methods,forms,regulatorymechanis
2、m.ThisarticledrawsonChinaSecuritiesAct,experienceofinsurancelawinformationdisclosuresystem,inthelegalsystem,theregulatorymechanism,legalresponsibility,thespecificcontentofrecommendationstoimprovetheinformationdisclosuresystemoftheLawonCommercialBanks,inordertopromoteinformationdisclosuresyste
3、mofChina’sCommercialBankLawstandardizationandinstitutionalizationofconstruction.PaperKeywordscommercialbanksimprovetheinformationdisclosuresystemCommercialbankinformationdisclosurewillreflectthebankoperatingconditions,suchastheBank’sresultsofoperations,capitaladequacyratioconditions,assetqual
4、ity,true,accurate,timelyandcomprehensive16mannerataspecifictimetodepositors,investorsandotherstakeholderspeoplebemadepubliccommercialbankshaveplayedadecisiveroleinnationaleconomicdevelopmentandsocialstability,theinformationdisclosuresystemasthecoreoftheLawonCommercialBanks,theconstraintsinthe
5、market,preventfinancialrisksandtoprotecttheinterestsofdepositorsandotheraspectshaveasignificantroleinthedevelopmentandimprovementhasgraduallybecomethefocusofthestudyoneoftheissuesinthefinancialsectorandlegalcircles.BaselCommitteepointedoutthatthesignificanceoftheinformationdisclosuresystemofc
6、ommercialbanksisthat:“Inordertoensuretheeffectiveoperationofthemarketinordertoestablishastableandefficientfinancialsystem,marketparticipantsneedaccesstoaccurateandtimelyinformation.Suchinformationshouldbetimely,adequate,marketparticipantsunderstandtheinherentrisksofthebanks.“BiWithChina’sfore
7、igneconomicexchangeswerefrequent,foreignfinancialinstitutionsinChina’sfinancialmarkets‘spositiontofurtherstrengthenandimprovetheinformationdisclosuresystemofcommercialbanks,China’16scommercialbanksoperatingenvironment,operationalriskhasgreatl