A Commercial Bank Information Disclosure System

Information disclosure of commercial banks can help banking depositors, investors and other relevant interest individuals to find out and analyze the financial status, risk situations, company operation and essential issues of commercial banks and safeguard their legal interests through analyzing and judging the financial status and risk situation of commercial banks. Meanwhile it also helps the external supervision of commercial banks, strengthen the action of market discipline and fulfill the efficient supervision on commercial banks. Information disclosure of commercial banks is in favor of safe and stable operation of banks and is efficient complement of bank supervision. The existence of information asymmetry phenomenon in financial market and the strong requirement of market transaction parties and supervision parties for information of commercial banks absolutely result in the establishment and perfection of legal system of information disclosure of commercial banks. The legal system of information disclosure of commercial banks has theory basic of economics and law. Many countries and regions outside our country have established their legal system of information disclosure of commercial banks which are perfect relatively. Our country has established legal system of information disclosure of commercial banks. However , this system has much shortcoming and needs improving. Our country must improve legal system of bank information disclosure so as to release financial risk and maintain the healthy and orderly operation of our financial market by according to the relevant stipulations of Basel agreements and learning from the experience of countries and regions which have relative developed legal system of bank information disclosure.This paper discussing legal system of bank information disclosure consists of four parts besides foreword conclusion. First part is summary of legal system of bank information disclosure, which carry on the summary to the legal system of information disclosure of commercial bank from such respects as the concept, characteristic and meaning , ect; Second part is theory foundation of legal system ofbank information disclosure, the economics of legal system of bank information disclosure, philosophical foundation of the law that the system has been described; The third part is relative study of legal system of bank information disclosure , through relatively study, from information announcing content, procedure, supervising and punishing mechanism three parts, it introduce foreign legal system of bank information disclosure of countries and regions concerned. The forth part is perfecting suggestion of our nation's legal system of bank information disclosure, it has introduced legal system of bank information disclosure of our country and carried on evaluation and analysis, from legal system of information disclosure, procedure, supervision system and punishing mechanism, etc, it offers the suggestion of perfecting legal system of bank information disclosure of our country.