CH Commercial Banks Off-balance Sheet Business Accounting Information Disclosure Case Studies

In nearly 20 years, with the development of economy, the continuous improvement of the financial market, commercial Banks from all countries are changing with each passing day change, off-balance sheet business in commercial Banks gradually rise, and led to a more generous benefits. In this case, the commercial Banks of our country also change direction, to develop the off-balance sheet business, on the advantage of the business and the kinds of products have greatly improved. Off-balance sheet business of rapid development has brought a variety of risk events, because of the off-balance sheet business low transparency, product variety and shortcomings on the accounting information disclosure, so the problem of off-balance sheet business played a serious obstacle to the development of commercial Banks. In the global economic environment, our country’s status gradually rising, the development of commercial Banks has entered a new period, the impact of foreign Banks and product competition between commercial Banks, has brought great influence to the development of the Banks themselves, which requires the domestic commercial Banks must adjust management strategy, expand the financial development space, make the product diversity, make the off-balance sheet business rose to a new period of development. Some commercial Banks profit mainly by means of off-balance-sheet activities, often make use of every means to avoid all kinds of financial supervision and management, this will make Banks expand, the development of the off-balance sheet risk bring bad effect of market economy smoothly. So on information disclosure of listed commercial Banks in China’s off-balance sheet business research, seem to be very valuable, to strengthen the accounting information disclosure of commercial bank’s off-balance sheet business is to ensure the interests of shareholders, customers and the correlative subject, and the reasonable requirements of sound development of commercial bank itself. This article mainly from the commercial bank off-balance sheet business accounting information disclosure research status, its exist many problems in the accounting information disclosure, relying on domestic and foreign relevant theory research and commercial Banks, the relevant provisions of the choice of a domestic commercial bank, bank of CH as an example, the development CH research of commercial bank’s off-balance sheet business and the off-balance sheet business in accounting information disclosure problems, on this basis, to illustrate the important role of off-balance sheet business accounting information disclosure, and sums up the experience, put forward concrete Suggestions and improvement measures, CH off-balance-sheet business of commercial bank accounting information disclosure of the future development direction, and lay a foundation for CH the sound development of commercial Banks.