Study On Accounting Segment Information Disclosure Of Industrial And Commercial Bank Of China (ICBC)

Accounting segment information for banks is an important information source,which can provide information demanders with thorough understanding of information suppliers. Enhancing the transparency of segment information for banks not only can restrain banks and various branches standard management, but also can reduce information asymmetrical questions of the money market. Besides , it can also improve stakeholders' confidence and guard finance risk. Hence, the research on accounting segment information disclosure for banks is both valuable and practical.At present, this issue is a new topic and there is no ready-made model that can be used in China. This thesis focuses on accounting segment information disclosure of ICBC. Based on the theoretical analysis of commercial banks accounting information disclosure, it reveals the problems of accounting segment information disclosure of ICBC at this stage through an empirical rearch and comparative analysis . Meanwhile, it offers some suggestions that suit accounting segment information disclosure of ICBC by comparing with the international requirement of information disclosure and finding some international experience to study.This thesis uses an empirical research and comparative analysis. It chooses ICBC Changde Branch as a sample and make surveys to information users and depositors in order to probe into their accounting segment information demands of ICBC. From the perspective of demands for market information, it reveals the problems of accounting segment information disclosure of ICBC and finds out the reasons. By the comparison of information disclosure system among China, Basle Banking Supervision Committee, America and England ,the auther tries to find the international experience to study. At last the author attempts to present several methods to improve the accounting segment information disclosure of ICBC on the basis of the effective market information demands: solving bad assets problems of various segments positively; sharing supervision and disclosure information; strengthening the external independent audit; disclosing segment information of bank branches gradually.Due to the limitations of research period and the small sample size as well as the designing of questionnaires, researchers need to conduct further research in this area and bring it into full play.