Study On Commercial Bank Information Disclosure Standard System

The commercial bank information disclosure is current enhances a realistic question which our country bank transparency urgently awaits to be solved, also is a theory and the practice disposition union important topic. Since long ago, our country commercial bank disclosed the information not full, not real and disclose the standard is not unified and so on many problems, our country commercial bank information disclosed the question urgently awaits to study the solution.This article about our country commercial bank information disclosed the question is the research object, discloses the accounting foundation and the economic foundation and the present situation from the analysis commercial bank information obtains, the synthesis utilization induces and deducts the method which, the static analysis and the dynamic analysis unifies, has the problem, the origin, how the harm to the state-owned commercial bank as well as consummates the commercial bank information to disclose question and so on system has conducted the research and the exploration.This article studies the content as follows: The first chapter introduction, elaborated the selected topic significance and the research technique. The perfect commercial bank information disclosed the system is further deepens in the reform, the consummation controls the management need with the steady management need. This article has used the induction and the deductive method unifies, the static analysis and the dynamic analysis unify analysis method.The second chapter elaboration commercial bank information disclosed rationale. The accounting rationale has the information usefulness and the information dissymmetry; The economic rationale has the effective market supposition, the public goods and the supply and demand theorem. Third chapter elaborates our country commercial bank information to disclose the present situation and the question. The...