| With the process of financial globalization and liberalization at present,innovation products flourish.The shareholding reform’s process of state-owned commercial banks is accelerating,many commercial banks choose to be listed more actively to face the competition and challenge from the international market.The standard of accounting information disclosure should be formulated and disclosed under the principle of safeguarding relevant stakeholders’ rights.Therefore,we should improve our accounting information constantly to meet their interests.In other words,China is facing an urgent problem,that is improving the quality of accounting information disclosure of commercial banks.The listed commercial banks have a lot of business and complete financial products,which have the absolute advantages of profitability,robustness,expansibility,innovation and standardization.Therefore,this paper selects the listed commercial banks as the research object.Through the excavation and research of the financial report of the listed banks from 2016 to 2018,analyzing the present situation and then put forward the suggestions and instructions.On the basis of theoretical analysis,through the credit evaluation system of standard & Poor’s credit evaluation system,Moodie credit evaluation system and Deng Bai’s credit evaluation system,this paper leads to the establishment of the accounting information disclosure index system in the banking industry,which is constructed from three aspects: timeliness,authenticity and sufficiency.The full index also includes the disclosure of capital structure,operational risk,credit risk,market risk,and off balance sheet business,and analyses the present situation of accounting information disclosure of the selected 7 representative listed commercial banks.It is found that the standard of accounting information is low,the authenticity needs to be strengthened and the content is strengthened.The three major problems are not comprehensive,and then analyze the causes of the problems.Finally,some suggestions are put forward according to the above discussion,and it is concluded that the content of accounting information disclosure of listed banks in China is more and more detailed,and the degree of risk disclosure needs to be improved. |
