Study On Accounting Information Disclosure Of Off-balance Sheet Business Of Listed Banks In China

Since the financial crisis in 2008, the regulatory institution continued to strengthen the control of total credit and capital adequacy regulation in commercial banks in order to maintain financial security and guard against financial risks. Under the policy-avoided and profit-driven motivation, commercial banks made sheet assets out of the balance sheet through cross-industry cooperation, beneficiary transfer and other methods to make off-sheet business achieve a continuous innovation and rapid expansion.The features of off-balance sheet business risk are concealment, complexity and enormous destructive. On one hand, the features of concealment and complexity mean regulators have a great difficulty for supervision. On the other hand, the feature of enormous destructive means off-balance sheet business can’t be divorced from the constraints of external regulators to let alone. In order to enable commercial banks to expose the risk of off-balance sheet business timely and fully, and also strengthen effective supervision of commercial banks and off-balance sheet business, we need to open the information communication channels between regulators, external stakeholders and commercial banks and limit the pace of the violating innovation and rapid expansion of off-balance sheet business by the full exchange of information. Therefore, improve the accounting information disclosure of off-balance sheet business in commercial banks, establish and improve the relevant rules and norms and regulatory measures is very necessary.This paper follows a general research route, from asking questions to analyze the questions to solve the problems. It can be divided into the following five sections:The first part is an introduction. Using background as a start, points to explore the purpose and significance of the research. Meanwhile, the paper also sorts out relevant research literatures. On the basis of collating and analyzing some existing literatures, this paper wish to prepare for the research of the off-balance sheet business disclosure status of listed banks in China by innovative methods and contents.The second part is an overview. Provide classification and definition of off-balance sheet businesses, Channel business which are not yet included in the balance sheet according to current accounting standards will be included in the scope of this study. Meanwhile, in order to prepare for status research in the third part, this part wish to put forward the objective, principle and demand factors of the accounting information disclosures of off-balance sheet.The third part is to ask questions. Do a research on accounting information disclosure status of off-balance sheet business of China’s listed banks by collating information and descriptive statistics methods. From the perspective of information need, this paper analysis the disclosed and undisclosed information of various kinds of off-balance sheet business conducted by China’s listed banks. On the basis of the status research, this paper will carry out some questions within the information disclosure of Chinese listed banks.The fourth part is to analyze the questions. That is to find out the specific reasons for the questions of information disclosure of Chinese listed banks from two aspects. The reasons from institutional aspect are carried out by summarizing Chinese norms and conclusions of status research, the reasons from operating aspect are the results of combinations of relevant references.The fifth part is to solve the problems. This part of this paper will be based on questions issued in the third part and reasons analyzed in the fourth part, give countermeasures and suggestions to improve level of the accounting information disclosure of off-balance sheet business of listed banks in China from the institutional level and operating level, and then, envisage to make relevant accounting information disclosure frameworks.