A Study On Accounting Information Disclosure Of Chinese Commercial Banks

The bank for International Settlements under the Basel Committee on banking supervision(BCBS) for the standardization of international banking risk management system, enhance the risk control ability of international financial field, in 2004 launched the famous "the new Basel Capital Accord", the protocol consists of three pillars: minimum capital requirements, supervisory review and information on capital adequacy the rate of disclosure. Information disclosure determines the strength of the implementation effect of market discipline, thus the current information disclosure of commercial banks especially the problem of accounting information disclosure has become the focus of international concern. Along with our country economy development level unceasing enhancement, the financial industry, especially the banking industry appeared a lot of new economic matters, which in the current stage of China's market economic system reform, perfect to enhance banking supervision, improve the level of financial industry especially put forward higher challenge the ability of the banking industry, strengthen the banking sector participation transparency the international market competition.The current accounting information disclosure of commercial banks in China still exist in the disclosure of information is not true, by way of disclosure is not standard, the disclosure of the program is not unified, the disclosure of the audience the relatively narrow scope, the disclosure of information poor comparability and other major issues, which indicates that the accounting information disclosure of commercial banks in China is not perfect yet. Therefore, based on the current accounting information disclosure of commercial banks in China the status quo, learn from the advanced experience of international accounting disclosure of information of commercial banks in developed countries, conducts the research to our country commercial bank accounting information disclosure problems, and put forward the improvement of accounting information disclosure of commercial bank level measures, for improving the accounting information disclosure of commercial banks in China, the quality of to perfect the banking supervision level, to protect the interests of the investors, the promotion of China's banking industry to participate actively in international competition has significant effect.This article is based on this background and in-depth research, closely around the problem of accounting information disclosure of commercial banks in China and the development of. From the collection and collation of the accounting information disclosure of commercial banks at home and abroad literature review of economics, combining with the relevant commercial bank accounting information disclosure and legal basis, review of the accounting information disclosure of commercial banks in China's history of the development process, the comprehensive research method adopts normative research and empirical research combined, taking eight listed commercial banks as the research object and through the study on its foreign disclosure of the financial report, analyzes the reasons of the formation of the current situation, the accounting information disclosure of commercial banks in our country the existing problems, and in the framework of the "new Basel Capital Accord" and the Chinese accounting standards, from the external supervision mechanism aspect, theory circle system design level, bank governance structure level, independent and objective third party audit level put forward some suggestions to perfect and improve our country's accounting information disclosure of commercial bank.