Thought About Building The System Of Banks Accounting Information Disclosure And Regulation In Our Country

The more the economy develops, the more the accounting is important. As a kind of international commercial language, accounting transmits kinds of information about the main body management and the accounting profits through certain media to different demanders. "The finance is the core of modern economy". AS the enterprise of managing currency, banks should disclose the information on public with high request and standard. One important reason for the eruption of the financial crisis in Asia is the low transparency disclosed by the commercial bank information. Along with the successful listing on the stock market of Industrial and Commercial Bank of China, Bank of China and China Construction Bank, which are the three state-owned commercial banks, the current commercial bank information disclosure system has obviously lagged to the development of modern finance service. The exploration to establish bank accounting information disclosure system is very significant. It is not only necessary for the self-development of the commercial banks, but is the very need to enhance the supervision toward the bank industry and ensure the depositors' interest rate. In recent years, china has made great progress on the establishment of the commercial bank accounting information disclosure system. There are some related laws and regulations were issued one after another and the actual practices of the information disclosure are improving gradually.But we should also see that there is a long way for China commercial bank information disclosure to go to meet the Basel committee's request. Currently, the main problems are as follows: first, the disclosure content is not general enough; second, the disclosure form is not normative enough; third, the accounting system is incompleted; fourth, the related laws and regulations are uncertain; fifth, the accounting information is not certain. The situation of the bank accounting information disclosure in China cannot satisfy the need of the social economy and finance development, which brings difficulties to enhance the financial supervision toward the bank industry and the practice of the social supervision.The establishment of the bank accounting information disclosure system must follow the principles of unity, normative and cost and benefits. To be specific, currently, we have to do the following jobs: first, to make certain of the related laws, regulations and supervision policies; second, to establish the accounting standard which will fit closely to the international custom and usage; third, to improve the accounting information disclosure system; fourth, to encourage and improve the development of the market intermediary organs; fifth, to advance the related coordinative reforms; sixth, to explore the establishment of the interactive mode of the accounting information disclosure, which is brand new and represents the development of accounting information disclosure in the future.To begin from the supervision toward the bank accounting information disclosure, there are some objectives to achieve currently: first, to perfect the Data Report submitting system of the commercial banks and the "all subjects" system of the supervision department; second, to establish the effective information communication system for the CBRC and the related departments. Third, to establish the effective internal controlling system related with the accounting information disclosure; fourth , to constitute and issue the supervision law of bank accountancy information disclosure to cooperate the full startup of the CBRC; fifth , to advance the quality of the information disclosure supervisors; sixth, to establish a series of supervision system adaptive to the situation of our country with the references of the successful experiences on information disclosure supervision in other countries; to enhance the accounting information disclosure supervision on the internet.