| The disclosure of information is a foundation stone of the supervisory system of the financial market, and the basic prerequisite of guaranteeing to set up fair, fairness, open market. The development of financial circles and strict precaution of the risk are closely linked with disclosure of financial information. Basic on the economic theory, since the effect of the asymmetrical information and the financial vulnerability, in order to protect the creditor effectively, the disclosure of information of the commercial bank must be system stipulated. Introducing commercial bank message, to announce the system is that the international is attend the usual practice that the bank supervised. The "Basel commission" supervises the most significant organization of territory as the international bank, in the past few years the bank supervises the problem and releases a series of criterions, Rule and proposal, The fresh in it with 2001 is give priority to. At present, the main problems in the information disclosure of Chinese commercial banks are untruthfulness, insufficiency, and disunity, etc. Compared with international criteria for information disclosure, ours is a lower level. Especially the quality of the disclosed information, there is obviously disparity when comparing to countries with a developed Basel agreement. That kind of situation is the result of the related to imperfect system construction, and also be the reflection of the commercial bank's managing structure, managing system and the level of the management. This thesis should regard the series information disclosure rules of the Basel committee as guidance, use such successful experience as U.S.A, Singapore, Japan and Hong Kong for reference to build the structure the multi-level information disclosure system, and the supervision department should rigorously enforce mandatory disclosure, encourage revealing voluntarily, optimize and improve the information of disclosure of commercial bank of China. |
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