| It is generally believed that information disclosure of commercial banks is a hot topic which is talked about not only abroad and at home .Now many regulations of information disclosure of commercial banks have been worked out by international supervision organizations including BASEL COMMITTEE. Our government attached great significance to this problem. To solve this problem, specialists in this field have put forward a number of theories which referred to economics , management, law and so on.First , the paper formulate the theories of corporate governance and information disclosure , which are based on information economics and institution economics. The paper states the role of information disclosure which is influenced by corporate governance, especially in commercial banks.Second, the paper compares information disclosure of commercial banks in different countries. We can see that many experiences are helpful for information disclosure of our countries' banks. The paper focuses on information disclosure of commercial banks in China, and compares it with information disclosure of commercial banks in developed countries.Third, the paper states many suggestions to information disclosure of commercial banks in our country The strategy is "carry out step by step , in proper sequence", which means we should make balance between international conventions of information disclosure of commercial banks and Chinese economic environment including corporate governance. |