Research On The Disclosure Of Accounting Information About Derivative Financial Instruments Of The Listed Banks

Listed Banks derivates trading volume is bigger, because of the characteristic of the derivate financial instruments have leveraged, makes the listed Banks facing the risk is bigger also. While Banks in derivatives financial instrument risk management, accounting and disclosure is not perfect, it also increases the chances of the financial derivatives trading losses. At the same time, because Chinese lack of financial derivatives accounting standards specification requirements of the targeted and concreteness, makes the derivative financial instruments accounting information disclosure is not standard problems. Therefore, more research on the accounting information disclosure of financial derivatives can improve the quality of accounting information disclosure of financial derivatives, make the information users make the right decisions. In order to protect the interests of information users, at the same time, it can improve the self-discipline of industries to better development. To perfect our country accounting standards has theoretical significance and realistic significance and realistic significance to strengthen risk management and supervising.Derivatives trading main body mainly Banks in China, other companies trading in the minority, and about the derivative financial instrument accounting information disclosure in listed Banks is more perfect than in other enterprises to disclose. Therefore, in the poly tide selection information online through the Shenzhen, and Shanghai listing of all listed Banks as sample analysis, and according to the accounting standards require the use of descriptive statistics analysis method of statistics all projects listed Banks, to reflect the current status of regularity, according to reflect the situation analysis of information disclosure is not comprehensive, is not standard, the problem of inadequate. At the same time analysis the cause of the problems are mainly imperfect relevant laws artd regulations of the standards in our country, enterprise risk management of derivative financial instruments is not in place and ineffective supervision of derivative financial tools. In order to change the present status of the accounting information disclosure, using the method of literature, collect research results at home and abroad, and draw lessons from foreign related good experience, puts forward the countermeasures to solve the problem of information disclosure of financial derivatives, build a listed bank, derivative financial instruments accounting information disclosure system, and the safeguard measures of the accounting information disclosure system effective operation. At the end of the study adopts the method of case analysis, will build the listed Banks of derivative financial instruments accounting information table and disclosure of the evaluation system applied to the Shanghai Pudong development bank, and to evaluate its disclosure of the results.