Study Of The Legal Regulations On The Information Disclosure Of Commercial Banks

Enforcing the information disclosure regulations of commercial banks is an international usual practice in bank supervision. The study of regulation on the information disclosure in legal perspective have great effect on improving the information disclosure mechanism of bank and securities markets and promoting the stability banking system and our country's economy situation.The relevant regulations and practices of Basel Committee and other nations in this article, discusses the characteristics and the content as well as the shortages of information disclosure of ours' banking system, by means of comparing.Through the above analysis, we got a conclusion that the main reason of the weak transparence in our country's banking system the correspondence with the international standard. At the same time, some suggestions on enlarging the applying scope of the amendment of Provisional Regulation on Information disclosure of Commercial Banks, adding the principle of simultaneousness, enhancing the frequency of disclosure and stimulating the internationalization of our country's accounting system are also provided.