The Study On Chinese Commercial Bank Information Disclosure

The Commercial bank information disclosure system is that the Commercial bank in order to safeguard the investor benefit, and accept the social public the surveillance, discloses its own information the legally, financial change, state of operation systems and so on. Establishes this reasonable information disclosure system is very important to deal with the global financial risk to our country.This first part of the article elaborated Commercial bank information disclosure system's elementary theory question, including the Commercial bank information disclosure system's concept, produces the development process, the rationale and the function. The Second part elaborated Commercial bank information disclosure international standard, including "New Barthel Capital Agreement" historical evolution, characteristic, nature, overall standard and specific request. The third part analyzed the different country and the local Commercial bank information disclosure system's stipulation and the practice, and the influence of our country. Finally, the article discussed our country Commercial bank information disclosure legal regime's consummation. Mainly the present situation which disclosed from our country present stage Commercial bank information embarks, in view of the existence insufficiency, proposes the concrete solution countermeasure.The author believed that the reasonable Commercial bank information disclosure system to include the entity content to be real and to be comprehensive, the procedure content is prompt and is public, the exterior supervision institution responsibility and the jurisdiction are clear with the legal liability strict. Our country should unify the domestic actual situation, adopts the evolution and the limited disclosure way, will disclose and the compulsion disclosure voluntarily unifies, through the domestic legislative stipulation or other measures, the Commercial bank information disclosure bare bone stem for stem which proposed to "New Barthel Capital Agreement"...