Research On China Commercial Bank Information Disclosure Of Off Balance Sheet Activities

With development of economic, deepening reform of financial, off balance sheet activities of commercial banks grow increasingly and have important impact on the soundness, profitability, growth capacity of banks. Information disclosure of off balance sheet activities can not only help investors more comprehensive and profound understand of the commercial banks and to make judgments, choices, but also can encourage banks to regulate the management, improve risk management capabilities. But, now information disclosure of offbalance sheet activities in China lack of attention, having less relevant research literature. By comparing the system requirements from different countries and regions outside of information disclosure of offbalance sheet activities, we found in China, mostly in principle, the lack of specific guidance, and also the lack of relevant sanctions.In order to guide and evaluate the commercial bank information disclosure of off balance sheet activities, this paper constructs an evaluation mechanism including seven elements:definition, species and business content, revenue recognition principle, constitute income and itemized accounting treatment, the disclosure of off-balance sheet asset and liabilities, risk information. Then, using this evaluation mechanism to analyze, rate 16 listed commercial banks, and found:firstly, the current commercial bank information disclosure of off balance sheet activities are low overall; secondly, due to the low level of information disclosure, information disclosure failed to find the proper guide price, conduct resource allocation function, the current level of information disclosure does not exist correlation with earnings, book value, sales ratio, they are calling offbalance sheet activities to improve information disclosure as soon as possible.Finally, the paper summarizes the defects in China information disclosure of off balance sheet activities, including current accounting standards is imperfect, institutional system is incomplete, imperfect regulatory system, then propose appropriate measures to improve solve the problem:firstly, on the basis of drawing on international accounting standards and gradually improve China accounting standards for offbalance sheet activities; secondly, we should improve the institutional system, to enrich the content of off balance sheet activities information expressly disclosed, may establish special sheet business reporting system, improve the management of information disclosure procedures; thirdly, we must strengthen the regulatory regime, increase penalties, strengthen the effectiveness of the various regulatory authorities.