Research On The Accounting Disclosure Of Listed Commercial Bank

Along with the continuous deeply reform of our nation's financial system, some commercial banks which have wonderful business achievements will enter the stocking market, obtaining good opportunity to develop their business. As for the entirely openness to the foreign-owned companies at the end of 2006,however, foreign-owned commercial banks are entering our nation's civil market faster and faster, a whole new circumstances that never emerged before are now taking shape, which is a new rough challenge for native banks. As the essential parts of the financial system, the characteristics of the business of the listed banks are highly sensitive and risky, furthermore, the important position of listed banks in one nation's financial structure and widely relationship in society and economics sectors are of highly external feature. Externality causes bank running, and then affects the normal order of economy and the consolidation of society. To set up complete accounting disclosure system of listed bank is a best way to lower the operation risk of commercial bank ,improve administration, avoid exterior issues, and to standardize the accounting disclosure.Accounting disclosure system of listed commercial bank has being launched in one and one severe market crisis. As the reform and openness goes on , our nation has launched our own accounting disclosure system step by step, but there are huge disadvantages in this system focusing on commercial bank compared to the international convention, especially in listed commercial bank. In theory, we have already done lots of research on stocking market disclosure, but not enough on the disclosure of listed commercial bank, the rules of accounting disclosure become more and more unsuitable for the needs of globalization of economy and liberalization of finance. Hence, it is a serious issue that none of us can neglect to draw the mature international experiences, to rethink the conditions of accounting disclosure of listed commercial banks, and to explore a new regulation of accounting disclosure of listed commercial banks.This paper, through comparing our nations and international public commercial banks'accounting disclosure system, aims at finding the problems existed in the relative systems and discussing the solutions so as to boost the internationalization and standardization process of accounting disclosure of our nation's listed commercial banks. Based on the basic theory, the paper discussed the meaning of accounting disclosure system of listed commercial bank and the relative theory by comparing ,analyzing evaluating international convention and our system, pointed out the problems accounting disclosure system of listed commercial bank and addressed suggestions.By using normal and comparative methods, this thesis provides theory supports for accounting disclosure system of listed commercial bank, meanwhile, aims to enhance the competition by perfecting the system to raise the transparency of accounting disclosure system of listed commercial bank.