China's Listed Commercial Banks To Disclose Information Research

Listed commercial banks to disclose information as to further improve China's market economy mechanism, strengthen the banking market constraint, improve financial transparency have yet to be solved an important issue, as well as a theoretical and practical combination of important issues. For a long time, because China's listed commercial banks to disclose information to the content, procedures are not standardized. disclosure of information to the community narrow the scope of listed commercial banks to disclose information in China incomplete.In this paper, tightly grasping listed commercial banks to disclose information. Analysis of China's listed commercial banks to disclose information of the status of listed commercial banks standardize information disclosure system listed commercial bank information disclosure principles and the quality of information disclosure standards, listed commercial banks to disclose the information content and format and how to improve the listed commercial banks to disclose information such issues as the Research and exploration.The first chapter is devoted to the disclosure of information related to the theoretical and reviewed the relevant documents.My second chapter on the information listed commercial banks to disclose the status quo and problems. The main problems are listed commercial bank information disclosure requirements exist, the implementation of the financial disclosure provisions of the existing problems. "commercial banks to disclose information" Interim Procedures exist inadequate disclosure of bank information and the inadequate accounting standards.Chapter III of the listed commercial banks to disclose information on the causes were analyzed. That the following are the main aspects of the causes of, first, China's listed commercial banks current stage of development, Second is the management structure, three listed commercial banks own management ability and skills, four bank regulatory shortcomings, five penalties is not enough reason. IV Improvement listed commercial bank information disclosure system. First, we should improve our listed commercial bank financial institutions to disclose information management laws and regulations; Second, we will improve the listed commercial banks to disclose information to the accounting standards, The first is to ensure that the new "financial accounting system" effective implementation, followed by the sound derivative financial instruments accounting norms, The third is to improve the listed commercial banks accounting disclosure of information quality standards, and the fourth is the perfect loan loss reserve system; Third is to improve the listed commercial bank management and technical level; Fourth, it will strengthen information disclosure regulation; 5 is perfect listed commercial bank information disclosure rules.The unique thing about this paper is to : improve the listed commercial banks to disclose information system of this part, emphasized listed commercial bank information the disclosure of accounting standards improve, with banks accounting standards, the status quo, respectively accounting standards at all levels of refinement of the proposals.