Research On Public Banks' Accounting Information Disclosure Of Off-Balance-Sheet Activities

Since the late 20th century, with the accelerated pace of economic globalization and financial development of high technology, modern banking business types, management practices continue to expand. Traditional deposit and lending business continues to update,the status of off-balance-sheet activities has become rising and be the key to improve the competitiveness of banks. However, for the types of off-balance-sheet activities innovation and lack of regulatory norms, banks use off-balance-sheet activities to avoid financial supervision.This will increase the risks of off-balance-sheet activities. Therefore, strengthening off-balance-sheet activities is conducive to disclosure of accounting information listed bank depositors, investors understand the business banking financial performance and risk, and it helps carry out macro-control banking regulators. At this stage, What is the status of China's listed banks in off-balance-sheet activities accounting information? What regulatory issues exist? How to better regulate? We have studied these issues urgently.In this paper, theoretical and empirical research methods combined, off-balance-sheet activities of listed banks to undertake a study of accounting information disclosure and the quality and specifications from the normative aspects of the implementation of the quality of the two suggestions for improvement. The main contents include the following five components:The first part is introduction,.It introduces the research background, significance, research ideas and research methods, review the relevant literature at home and abroad.The second part is overview on off-balance-sheet activities of the accounting information disclosure. In this paper, include off-balance-sheet activities concept, characteristic, function, classification and disclosure of accounting information content, and through the "Bank Trust Cooperation halt" case analysis, features and services from the middle of stakeholders listed bank among the business point of view that accounting the need for disclosure.The third part is the middle of the business accounting information of listed banks to disclose the standard comparison. This paper compare from the four aspects of domestic and foreign banks regulate the business of accounting information disclosure:the principle of disclosure, disclosure standards, disclosure detail, disclosure mode of off-balance-sheet activities, from which sum up the current specification of the problems and causes.The fourth part is the empirical study. This level of capital in 2009 selected the six most abundant sample of listed banks, public disclosure of its 2009 annual report, based on a "disclosure index" and "Disclosure ratio" indicators on banking center operations of listed disclosure of accounting information analysis. Further business with the United States among listed banks Comparison of accounting information disclosure, and found accounting information disclosure problems, and from internal and external environment from the bank to find the problem.The fifth part is countermeasures. Based on the Basel Committee, the U.S. FASB, the Chinese regulatory authorities on the disclosure of accounting information between the business specification of the comparison, and the six listed banks in the analysis of annual reports, summed up the problems of the current specification. Then solve the problem, from the standard formulation and implementation of two aspects of normative recommendations for improvement.Innovation of this paper is:to standardize the research methods and comparative combing operations between domestic and international relevant norms of disclosure of accounting information, from the norm itself to seek differences and problems, then the method of empirical analysis to 2009 and foreign listed banks based on financial and accounting reports, the level of implementation from the specification of the business of listed banks in the middle of the disclosure of accounting information situation, problems and causes, and finally combined with international advanced experience, from the standard formulation and implementation to solve this problem.