| After years of grope and practice, the legal system of commercial bank information disclosure of our country has gained some achievements, but it has many problems as well.With historical, comparative and economical methods, combining the survey of the countries which have a good job in the commercial bank information disclosure and especially the specific demands from New Basel Capital Accord, this thesis analyzes the legal system of commercial bank information disclosure in our country and its drawbacks, brings forward legal conception about perfecting this legal system.Firstly, this article analyzes the principles, the importance, and the bases from the information economics and the new institutional economics, with the survey on several countries' relative legal system, elicits the legal characteristics of it.And then, in the second part, this paper analyzes the framework of the part on commercial bank information disclosure in the final version of New Basel Capital Accord, its legal properties, and its influence on the relative legal systems of oversea commercial bank information disclosure and ours specifically, which draw forth the following part.The last part is the core of this thesis. In this part, the status in quo of the commercial bank information disclosure legal system of our country is reached back and analyzed firstly. Then, based on the previous introduction and analyzing, the drawbacks of it are pointed out, and the guiding principles, the lawmaking principles and specific measures of perfecting this legal system are put forward: to learn the merits of the relative legal systems abroad fully, to follow New Basel Capital Accord actively; the principle of moving stepwise, the principle of finite disclosure; to add the principles of information disclosure, to complete the contents of information disclosure, to unify the accounting norms in information disclosure, to perfect the liability mechanism of information disclosure.
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