Research On The Accounting Information Disclosure Of Listed Commercial Banks In China

Capital is the most important tool in modern economy, commercial banks as the key capital financing, operating status and development prospects of social concern. In recent years, the development speed of China’s commercial banks quickly, increasing scale, and there have been 16 bank public offering of shares in the stock market, becoming a public corporation. According to the British "banker" magazine of the world’s top 1000 banks, Chinese banks in the top 20 of China’s major banks occupy 5 seats, China has gradually become the largest banking market. Listed commercial banks in China will be attracted widespread attention, therefore, the problem of accounting information disclosure of listed commercial banks will be subject to the supervision and test. The nature of the listed commercial banks is very special, not only by the Ministry of finance regulation of accounting standards, but also the Commission and the CBRC on its business and to regulate information disclosure and supervision. Compared with other ordinary banks, listed commercial banks better development, large scale, business wide, influence the quality of accounting information, the bank disclosed and the implementation of the requirements of the regulatory institutions, will affect China’s banking industry in the international market image, will affect the other ordinary banks treat disclosure of information and supervision attitude then, affect the entire banking industry and the regulatory environment and the future development of the road.This paper mainly adopts the method of standard research.. First of all, the delineation of the scope of the study object of this paper, and an analysis of the accounting standards for the Ministry of finance accounting information quality requirements and information asymmetry theory, efficient market hypothesis, commissioned by the agency theory and on the basic theory of accounting information disclosure. Secondly, summarizes the aspects of listed commercial bank regulatory standards, the domestic 16 listed commercial banks were studied effects of the listed commercial banks in the capital structure and capital adequacy ratio, market risk, credit risk, operational risk, table foreign affairs and Basel Ⅲ capital ratio and capital structure etc. six aspects of the accounting information disclosure of the disclosure of accounting information at home and abroad, and from the quality of accounting information from the point of view of the analysis of the existing problems and their causes. Finally, the reasonable suggestions for improving the disclosure of accounting information of the listed commercial banks in China are given.