Information Disclosure Of Listed Commercial Banks In China

The Financial Stability Board(FSB)updated the list of Global Systemically Important Banks(G-SIBs)in November 2015.Just one bank China Construction Bank has been added to the list of G-SIBs this time.At this point all four state-owned Banks of China are on the list.This shows that large commercial banks not only related to people's life,but also has an important position in the prevention of the global financial crisis.The information disclosure of listed banks as the most effective way to prevent and identify risks,has become a hot topic.Chinese commercial banks have a short history,many systems are not standardized and disclosure level is relatively backward.By analyzing 16 banks of the A-share listed in 2014 annual report,finding the gap with international disclosure and analyzing the causes of the gap,this article provides some help of information disclosure for the listed or ready to list banks.The article discusses the meaning,classification and following the principle of the Bank accounting information disclosure,and analyzes the important role of disclosure with related economic theory.By summarying the specification of the disclosure,the article analyzes the status quo of the listed banks in our country from six aspects.It concludes capital information,market risk information,credit risk information,liquidity risk information,operational risk information and accounting policy information.The analysis has used two core indicators,they are disclosure lateral ratio and disclosure longitudinal ratio.Under the Chinese specification,the average longitudinal ratio is 77.4%.Under the Basel norms,the average longitudinal ratio is 57.8%.They are a plurality of information items disclosed lateral ratio is 0.From the above analysis,the article made recommendations to improve the Chinese banking information disclosure from the Chinese financial regulatory system,uniform disclosure standards and the bank's internal.