Listed Banks Risk Information Disclosure Quality Evaluation System And Its Application Research

Risk information is gradually becoming a keyed factor in financing market. And as one part of the market body, the banks have high risk because of running financial assets and the quality of the risk information affects the financial order. Financial crisis broke in the end of year 2007 shows the importance of the quality of risk information. But the contents of the risk information are incomplete and the approches of the risk announcement are disorder, because China's national standard on risk announcement is not perfect. It also makes the users understand the risk information in the wrong way, so the risk information which number is limited can't play it's role in the market. All in all, this article analysis the structure and use of evaluation system of the quality of the risk information announcements, aimming to improve the quality of risk information announcement.The article constructs evaluation system of the quality of the risk information announcements through content analysis and point method, and it also investigates the formation, the content, the dependency and the approches of the risk announcement, aimming to assess the quality of risk information announcement. After that, using the evaluation system to assess the quality of risk information announcement of the listed banks finds out that the quality of risk information announcement is in poor quality. Under the background of'New Basel Capital Accord', The article not only adopt content analysis and point method, but also use the new judgement standard ------risk dimensions. All in all, evaluation system of the quality of the risk information announcements is scientific and effective.