Study On Accounting Information Disclosure Of Chinese Commercial Banks

With the exposal of the series accounting scandal of Anron, WorldCom and Xerox, the matter of accounting information disclosure attracts the whole world once again. Finance is the core of modern economy, while banking is the core of finance, and commercial banks are special industries that deal in money, so its accounting information disclosure is more important than others.To improve the quality and level of disclosure is not only the necessary demand to perfect the market economy system, enhance the market restriction for banks and improve the financial transparency, but also the qualification for China to participate in the financial markets competition worldwide and accord with the international trend of banking supervision. At present, the main problems in the accounting information disclosure of Chinese commercial banks are truthlessness, insufficiency, and disunity, etc. The status quo of Chinese banks'disclosure system cannot correspond with the deepening market economy of socialism and the trend of finance supervision, goes against the healthy development of banking and the effective supervision of authority, so it must be studied and solved.This dissertation consists of four chapters.Chapter1 discusses the present station of commercial bank accounting information disclosure, and points out the problems of commercial banks accounting information disclosure are: the weakness of disclosure law and standards, the insufficient information disclosure and delayed information disclosure, etc. Then puts afford that what impact the accounting information disclosure of commercial banks are restrictions and supervision system.Chapter2 discusses the restrictions and supervision system which impact the commercial banks information disclosure, and points out the weakness of the present restrictions and supervision system.Chapter3 compares with the international requirement of information disclosure, the paper tries to find the international experience to study.Chapter4 points out several methods to improve the accounting information disclosure of commercial banks on the basis of the former analysis: the modification of the information disclosure law, increase the content of accounting information disclosure, improve the management and the technical level, improve the supervision system, etc.