The Information Disclosure System And Monitoring Mechanism Of Commercial Bank

The outbreak of the sub-prime crisis in 2007,has evolved into the 21st century and spread to the global financial crisia.The crisis made not only the U.S. economy into a recession,but also led to many of the world economy encounter cold,and even into the Cold Winter. There is no doubt that finance is the core of modern economy commercial banks is a financial market system and an important component of the financial market in the leading position and become the core of the financial market. In the process of economic development, commercial banks by absorbing deposits,loans,handle billing and other business activities as lender of last resort and the final demand to provide funding,with little makes a mickle,renewal characteristics of short to long ,can be a different number, different period to provide different forms of intermediation of funds is a sound and consistent with the needs of all sectors of financial intermediation approach, with financial orientation and optimal allocation of resources, macro-control and other important functions in the national economy is playing an increasingly important role .Since commercial banks play an intermediary functions of the credit that will be many investors pooling their money in itself has a natural vulnerability, if there are problems of individual institutions, "financial panic" and "herding effect" will lead to the collapse of the entire system. Banking functions have been achieved, depending on the bank's operating efficiency from the strict supervision and appropriate degrees of freedom, embodied in the management of environmental changes in the fitness and regulatory policy flexibility. The second half of the 20th century, frequent financial crises, the banking industry over the information shield is one of the important reasons. At present, China's commercial banks are far from standardized information disclosure, and internationally accepted disclosure standards also there is a big gap, with the deepening of China's socialist market economy and the trend of financial development are incompatible, which is not conducive to commercial banks their own health development, and banking regulators of the financial supervision of commercial banks. Therefore, choosing a status quo of China's commercial banks in the development of compatible information disclosure system and enhancing the commercial banks in the quality and extent of information disclosure is conducive to China's commercial banks to further improve the market economic mechanism, strengthen market discipline of banks, improve financial transparency, better participate in international financial markets, competition, and help to strengthen the regulatory supervision of commercial banks, form a set of development suited to China's commercial banks and regulatory supervision of the regulatory regime.In this paper, various commercial banks as the research object, through commercial banks, comparative annual financial reports and research analysis on the various commercial banks, the status of information disclosure system put forward in order to fully play its important role in the economy, commercial banks are required to improve the information disclosure system to enhance information transparency, and formed an effective monitoring mechanism to promote the commercial banks, the smooth, continuous and healthy development.Full-text is divided into five chapters: Chapter One is the introduction, this paper describes the research background, research purposes, meaning and methods, and research framework and ideas. The second chapter describes the meaning of commercial banks and development of information disclosure.Chapter III is based on the Industrial and Commercial Bank of China, Agricultural Bank of China, China Merchants Bank, Bank of Ningbo, Zhengzhou Bank, HSBC and other commercial banks in the annual report as the basis to introduce the commercial banks, the status of the information disclosure system, analysis of various commercial banks, accounting information disclosure system the difference and why. The fourth chapter is based on the above-mentioned study, put forward a sound information disclosure system and the regulatory mechanism of the recommendations and strategies. Chapter V presents conclusions. China's commercial banks need to follow the principle of relevance, limited disclosure of the principle of phased to promote the principle of distinction between the principle of strict mandatory disclosure, to encourage voluntary disclosure principles to the Basle Committee rules as a guide, learn the advanced experience of foreign countries to improve China's commercial banks of information disclosure laws and regulations, improve the information disclosure rules of commercial banks, commercial banks, improve the disclosure of accounting standards, deepen the reform, the elimination of institutional barriers, improve the commercial banks, management capacity and technical level of China's commercial banks improve the supervision of the implementation of information disclosure institutions, play a regulatory role in strengthening the supervision of information disclosure, the disclosure of building a multi-level system, optimize and improve the commercial bank information disclosure system.