Our Country Commercial Bank Accounting Information Disclosure System Problems And Improvements

Commercial bank accounting information, including financial condition, resultsof operations, accounting policies, risk profile, management information and otherinformation. For banks, investors, regulators, interest to depositors and stakeholders,analysis of its risk profile and operating conditions is crucial. To allow banks toincrease its business activities and transparency of operational risks, it is necessary tomake the banks through public disclosure of information to enhance market disciplineand financial stability.The country’s economic activity, central banks and other financial regulatoryagencies in the exercise of regulatory powers are often not in place, and even monitorthe phenomenon of failure. In such a situation, we need the third pillar of marketdiscipline Basel proposed to achieve the role of supplementary supervision. Marketeconomy can play the role of additional constraints through information disclosure,and it is an important supplement to strengthen supervision of financial institutions.From the point of view of international financial regulation, greatly enhance thetransparency of commercial banks to strengthen information disclosure is a generaltrend.Commercial banks in China’s accession to the WTO ten years time, thetransparency of information has been a lot of questions, the focus of the constructionof the transparency of information also concentrated in the construction of accountinginformation disclosure system.Over the past decade, the international outbreak of the financial crisis more orless with the famous international commercial banks, commercial banks operatingrisk is becoming increasingly the attention of the world; accounting informationdisclosure of commercial banks in China has lagged behind the world advanced level.Information disclosure as Basel pillar III means the domestic economy, the same asthe international financial crisis, fluctuations in order to take preventive measures toavoid, we should take to comply with and use the Basel regulations on informationdisclosure.At present, the accounting information of listed commercial bank in China in thecontinuous improvement of the accounting system, information disclosure level is in agradual increase, and an increasing number of commercial banks successfully listedon the inside and outside, as well as many other non-listed city commercial bankscredit unions and other financial institutions are constantly improve the quality of information disclosure, increasing the ways and means of information disclosure.Many problems in the disclosure of accounting information, and the gap between theadvanced countries in the world are quite obvious. How to improve the disclosure ofaccounting information status of China’s commercial banks become an importantissue to be solved in China’s commercial banks and their regulatory authorities.In this paper, with comparative and the inductive method, study abroad throughthe analysis of accounting information disclosure of the difference between thesystem of successful experience and domestic and international informationdisclosure system, the use of various forms of data comparative analysis ofaccounting information from commercial banks disclosed the development course , bythe international practice research and a rational link with commercial bankinformation disclosure, found deficiencies and attempts to establish suitable forChina’s commercial banks accounting information disclosure system of rules, toprovide a theoretical basis to regulate commercial banks accounting information,improve China’s commercial banks’quality of disclosure of accounting information toguide the development direction of China’s commercial banks accounting informationdisclosure.