Problem Study In Accounting Information Disclosure Of Public Commercial Bank In Our Country

Market discipline is one of three pillars of "New Basel Capital Accord" .The effective implementation of market discipline depends on the accounting information disclosure of the bank. Promoting the accounting information disclosure quality of commercial bank in China is important to stabilize financial system, improve administration of public bank and strengthen the competitiveness of bank.Public commercial banks are special industries that deal in money.Because of banks' unusual positions and roles in the economic society, especially under the international circumstances that financial crisis are frequent and the innovation of financial instruments are fast, the accounting information disclosure of public commercial banks is becoming more and more complicated and important, and the traditional theory and system are facing great challenges.So the matter of accounting information disclosure of public commercial banks has become the focus of global attention. Kinds of international organizations , including Basel Committee and International Accounting Standards Board, and finance supervision authorities of every country have done great efforts in this aspect.At present, the main problems in the accounting information disclosure of Chinese public commercial banks are truthlessness , insuficiency, and disunity ,etc. Compared with international standards for accounting information disclosure ,ours is at a lower level, especially those of the state-owned banks.To solve those questions above, this paper analyzes system environment, accountant standard, technological terms and control and management level, etc. In order to improve the accounting information disclosure system of public commercial bank, it is necessary to establish the strategic objective of commercial bank's information disclosure, perfect the accounting standard of commercial bank, strengthen supervision and strengthen the market discipline.