Commercial Bank Accounting Disclosure

Information disclosure is the base of market governance, also is the fundamental premise for keeping market justice, fair and public. With the exposal of series accounting scandals, the matter of accounting information disclosure attracts the whole world once again. Finance is the core of modern economy, while banking is the core of finance. Under the international circumstances that financial crisis are frequent and the innovation of financial instruments are fast, the accounting information disclosure of commercial banks is becoming more and more complicated and important, and the traditional theory and system are facing great challenges. The future disclosure system is to be conditioned by the rapid development of economy, science and technology, be orientated by the users' demands for the accounting information.Our country is in the course of finance system reform. Some commercial banks are positively preparing for coming into the market, Construction Bank has been listed in Hong Kong. Hence, to improve the quality and level of the disclosure is not only the necessary demand to perfect the market economy system, enhance the market restriction for banks and improve the financial transparency, but also the qualification for China to participate in the financial markets competition worldwide and accord with the international trend of banking supervision. At present, accounting information disclosure of Chinese commercial banks are truthlessness, insufficiency, and disunity, etc. Compared with international criteria for information disclosure, ours is at a lower level. The status quo of Chinese banks' disclosure can't correspond with the deepening market economy of socialism and the trend of finance supervision, goes against the healthy development of banking and effective supervision of the authority. So the problem of accounting information disclosure of commercial bank should be solved quickly.This dissertation is based on normative research and combines the international standards of the accounting information disclosure with the current situation of China. The dissertation mainly discuss the problems about the accounting information disclosure of...