The Study On Accounting Information Disclosure Of The Agricultural Bank Of China

In the continuous development of the modern enterprise system today, the accounting information has become a basic understanding business channels for outside, the disclosure of accounting information for research has become increasingly extensive and in-depth. As financial regulators and investors take the disclosure of accounting information more and more strictly, it become difficult for the Agricultural Bank of China which is on the preparation of list, particularly refers to the credit derivatives and other investment assets of the accounting information disclosure, requirements will become more and more high. In this paper, the author first analyzed the accounting information disclosure status of the Agricultural Bank of China, and then put forward some recommendations to the Agricultural Bank of China in order to improve the disclosure of accounting information system. In the past, the Agricultural Bank of China has always taken a conservative approach on the issue of disclosure of information, due to institutional and other reasons without considering investors, creditors, public and other stakeholders on the management information needs, the disclosure of the information content is not comprehensive, the risk is not fully revealed. The disclosure of information management have not done enough. Based on the new market position, its accounting information should be special, if not disclose the county business and the agriculture rural area farmers business separately, continue to follow the traditional accounting information disclosure mode, it is difficult to show the characteristics of the Agricultural Bank of China. The Agricultural Bank of China can fully learn from the other listed banks to disclose accounting information both experience and also facing more difficult than other banks. Therefore, the study on the accounting information disclosure of the Agricultural Bank of China is of great practical significance and reference value. In this paper, use many research methods ,such as qualitative analysis, comparative analysis of France, and other research methods, in theory, on the basis of access to sufficient, through the investigation to obtain relevant information and data, theory with practice, the integrated use of economics, statistics and other basic knowledge and method, accounting information disclosure of commercial banks on the basis of theoretical analysis, through empirical investigation and comparative analysis reveals the Agricultural Bank of China at the present stage of accounting information disclosure problems, and try to build the Agricultural Bank of China accounting information disclosure system.Look at the contents of this paper include:Chapter I: Introduction. First of all the issues raised-Agricultural Bank of China disclosed accounting information research and analysis of topics of significance, and then summarizing the study at home and abroad, and finally describing the study methods, research routes and main content as well as innovation and lack in this article.Chapter II: the theoretical basis for the disclosure of accounting information. Discusses the commercial banks to disclose accounting information related to the theory, in order to lay the foundation for future discussion.Chapter III: the accounting information disclosure status of the Agricultural Bank of China. Summed up China's first joint-stock commercial banks and the Agricultural Bank of China the status of accounting information disclosure, and then compared the before and after the implementation of new accounting standards, the Agricultural Bank of China, the disclosure of accounting information, analysis the status and the future of accounting information disclosure of the Agricultural Bank of China.Chapter IV: the problems and the causes of the accounting information disclosure of agriculture bank. First, the Agricultural Bank of China discussed the problems of accounting information disclosure, and then analyze the causes of the Agricultural Bank accounting information disclosure Status from the perspective of internal and external reasons.Chapter V: the accounting information system design of the Agricultural Bank of China. Based on the current actual situation of the Agricultural Bank of China, and then build the accounting information disclosure system of the Agricultural Bank of China.Chapter VII: concluding remarks. This chapter pointes out conclusions and questions that needs to further study in this paper's research. In compliance with the principles of unity and normative basis, as the Agricultural Bank of China and other commercial banks in different market position, the Agricultural Bank of China should disclose the city business and agriculture rural area farmers separately.