Study On Accounting Information Disclosure Of State-owned Commercial Bank

China Construction Bank, China Bank is going to go public in 2005,and Industrial And Commercial Bank Of China is busily preparing to go public in2006. During the procession of state-owned commercial bank to establish modern commercial bank mechanism by going public, there are many problems in state-owned commercial bank's accounting information disclosure. The weakness of law and the insufficient and delayed disclosure shows the distance with the listed bank and international level. How to improve the level of state-owned company and reach the listed commercial bank's level and international requirement has been a key issue.Hence, the paper focus on the accounting information disclosure of state-owned commercial banks commercial bank. It commences with a glance at the present situation of China's state-owned commercial bank information disclosure and a research on its economic basis. It then investigates on the problems of state-owned commercial bank information disclosure and how to improve the disclosure in order to reach the listed bank level. The paper adopts many approaches, which consist of normative and empirical studies, induction and deduction and comparison.The paper commences with the introduction of accounting information disclosure and its law system, then discuss the meaning of improving the state-owned commercial bank information disclosure from two aspects of economic basis and going public.Chapter2 discusses the present station of state-owned commercial bank information disclosure, including disclosure laws and principle, information quality standards, content and forms. Then, the paper points out three problems of state-owned commercial bank information disclosure: the weakness of disclosure law and standards, the insufficient information disclosure and delayed information disclosure.Chapter3 compares information disclosure law system and information quality standards, content and form with the listed bank, analyses the distance. Then through the introduction of the international requirement of information disclosure, the papertries to find the international experience to study. At last, the paper investigates financial reports of four state-owned commercial bank, focuses on the capital structure and risk management to find the distance and to improve the information disclosure.Chapter 4 points out five methods to improve the state-owned commercial bank's information disclosure on the basis of former analysis: the modification of information disclosure law, increase the content of accounting information disclosure, improvement the management and technical level, improvement of bank manage structure, and the adoption of outer audit.