Information Disclosure System Of Commercial Bank

Information disclosure is one of forcible obligation of commercialbank. It is also an important respect of management structure ofcommercial bank. Compared with standard of international bankingbusiness and supervision request of capital market, there still existssome imperfection and disadvantages in information disclosuremechanism of China, therefore, it needs to be improved and perfected.To build a scientific and practical information disclosure mechanism ofcommercial bank is a problem that calls for immediate solution. What’smore, it would be indeed significant to the restructuring process ofcommercial banks in China.So in this paper we researches basic theoretical questions ofcommercial bank information disclosure mechanism and analyzes theactuality and imperfection of commercial bank information disclosuremechanism in China, then gives some suggestions to complete thismechanism.The main body of this paper was composed by five parts:The first part states basic theoretical questions of commercial bankinformation disclosure. Firstly it introduces indentify, characteristic,effect and necessity of commercial bank information disclosure. Thenfrom the conflict between right to know and privacy, it analyzes boundary of commercial bank information disclosure. Finally it explainsthe theoretical basement from the point of Law and Economics.The main content of second part is the present system of commercialbank information disclosure in China, including <Law of CommercialBank>,<Regulation of Commercial Bank Information Disclosure> andother relevant regulations of made by regulatory administrations.The third part analyzes several imperfection and difficulties of presentsystem of commercial bank information disclosure. It discusses problemsand difficulties of commercial bank information disclosure mechanism inChina from the points of present regulations, traditional supervisionmechanism and lack of market discipline.The forth part introduced the content and international standardsabout commercial bank information disclosure in Basel Accord. It alsoincludes regulations about contents and procedure of commercial bankinformation disclosure in U.S. and German. At last, foreign regulationsand experiences should be significant to our commercial bankinformation disclosure mechanism. We can learn to build thismechanism gradually and formulate strict law and regulations.The fifth part gives suggestions to complete commercial bankinformation disclosure mechanism. This part suggests to build a diversified commercial bank information disclosure mechanism by law,system of regulatory, internal restraint of banks and market supervision.