Commercial Bank Balance Sheet Activities Of Accounting Information Disclosure

Since the1980s, along with the continuous development of the global financial industry, modern commercial bank to carry out the types of business and banking management is constantly advancing with the times. In this background, the Banking historic deposit and lending business growth has stabilized, and innovative business status sheet business has continued to improve, and gradually replace the credit business to become the core competitiveness of commercial banks an important component of the force. Sheet business innovation after another, China’s regulatory authorities sheet business also a lack of appropriate rules and regulations, which makes some of the commercial banks sheet business as a means to fame and fortune for the purpose of finding ways to circumvent the financial regulatory authorities regulatory, leading commercial banks balance sheet business risk is increasing continuously. Therefore, strengthening the balance sheet business accounting information disclosure both shareholders of commercial banks, customers know the potential risks of commercial banks balance sheet business is favorable, and convenient to the relevant regulatory authorities for supervision and regulation. Under the current situation, the status quo of China’s commercial banks in off-balance sheet business accounting information disclosed above? Regulatory what are the problems? Sheet business and how to make better specification sheet business of commercial banks disclosed? These urgent solve the problem persists we need a careful and systematic study.Sheet business definition of commercial banks, characteristics, types and risk theory review, and table outside the business information disclosure status quo and problems of China’s commercial banks were theoretically analyzed, in order to solve China’s commercial banks balance sheetbusiness accounting Information Disclosure provided adequate theoretical basis.In this paper, the theoretical research and empirical analysis of the combination of research methods. By selecting the Bank of China as the empirical analysis of samples, the issues related to the specific situation of the balance-sheet business of the Bank of China and the presence of a detailed analysis and table outside business information disclosure status quo from the point of view of the demand for market information, compared to commercial banks at home and abroad, reveals the problems of the Bank of China in the balance-sheet business accounting information disclosed above, the gap between China’s commercial banking business in the off-balance sheet accounting information disclosure with international standards, on this basis, summed sheet business of commercial banks in China disclosure experience for reference. On the basis of the effective demand for market information, improve the balance-sheet business of commercial banks accounting information disclosure rules,put forward specific proposals to strengthen and regulate commercial banks balance sheet business accounting information disclosed.